Скачать или смотреть Accounting Ratios | Class 12 | Accounts | Chapter 4 | Q77-78 | TS GREWAL SOLUTIONS | CBSE 2026

📘Welcome to our detailed solution of Chapter 4 – Accounting Ratios from the TS Grewal Class 12 Accountancy book, specially curated for CBSE 2026 students.

In this video, we solve Question 77-78 step-by-step, helping you understand the concepts of liquidity, solvency, activity, and profitability ratios with clarity. Perfect for Class 12 students preparing for their board exams or school assessments.

✅ What’s Covered:

Explanation of key ratio types

Step-by-step working of Q77-78from TS Grewal

Tips to score full marks in CBSE exams

Relevant for the latest CBSE 2026 syllabus

📚 Chapter: Accounting Ratios
📝 Book: TS Grewal’s Double Entry Book Keeping – 2025-26 Edition
🎯 Board: CBSE Class 12 – 2026

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77. Calculate Debt to Capital Employed Ratio from the following information:
Debt to Equity Ratio 2: 1; Long-term Borrowings 18,00,000; Long-term Provision 6,00,000; Reserves and Surplus 2,00,000.
[Ans.: 0.67: 1j

78. Debt to Capital Employed Ratio of a company is 0.4: 1. State giving reasons, which of the following wil improve, reduce or not change the ratio? i Sale of Machinery at a loss of 7 50,000.
(fi) Purchase of Stock-in-Trade on credit of two months for 2 80,000. (il) Conversion of Debentures into Equity Shares of & 5,00,000.
(iv) Purchase of Fixed Assets for 2 4,00,000 on a long-term deferred payment basis.
(Ans.: (i) Improve, (ii) Not Change, (ii) Reduce, (iv) Improve