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What are liquidity ratios?

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Question

What are liquidity ratios?

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Solution

Liquidity ratios are calculated to determine the short-term solvency of a business, i.e. the ability of the business to pay back its current dues. Liquidity means easy conversion of assets into cash without any significant loss and delay.

Short-term creditors are interested in ascertaining liquidity ratios for timely payment of their debts.

Liquidity ratio includes

  1. Current Ratio
  2. Liquid Ratio or Quick Ratio
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Chapter 5: Accounting Ratios - Questions for Practice [Page 234]

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NCERT Accountancy Company Accounts and Analysis of Financial Statements [English] Class 12
Chapter 5 Accounting Ratios
Questions for Practice | Q 1. 1 | Page 234
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