ACCOUNTING RATIOS- Net Assets Or Capital Employed Turnover Ratio T.S.Grewal Que129, 130,131,132,133

ACCOUNTING RATIOS- Net Assets Or Capital Employed Turnover Ratio T.S.Grewal Que129, 130,131,132,133
Class 12th Accounts Session 2024-25

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130. Property, Plant and Equipment and Intangible Assets (at cost) 30,00,000; Accumulated Depreciation 5,00,000; Trade Investments 2,50,000; Current Assets ₹ 11,00,000; Current Liabilities 8,50,000; Cash Revenue from Operations 10,00,000; Credit Revenue from Operations 40,00,000.

[Ans.: 1.67 Times.)

Calculate Net Assets Turnover Ratio. 131. Fixed Assets 10,00,000; Working Capital 5,00,000; Cost of Revenue from Operations ₹ 50,00,000; Gross Profit 20% of Cost.

Calculate Net Assets or Capital Employed Turnover Ratio.

[Ans.: 4 Times.]

132. Shareholders' Funds 10,00,000; Long-term Debts 20,00,000; Gross Profit at 20% on cost was 20,00,000, Calculate Net Assets or Capital Employed Turnover Ratio.

[Ans.: 4 Times.]

133. From the following Balance Sheet of Akhil Ltd. as at 31st March, 2023, calculate (i) Net Assets Turnover Ratio and (ii) Fixed Assets Turnover Ratio:

Particulars

Note No.

1. EQUITY AND LIABILITIES

1. Shareholders' Funds

(a) Share Capital

(b) Reserves and Surplus

2. Non-Current Liabilities

Long-term Borrowings:

-8% Debentures 3. Current Liabilities.

(a) Trade Payables

(b) Other Current Liabilities

Total

1,50,000

50.000
II. ASSETS

1. Non-Current Assets

Property, Plant and Equipment and Intangible Assets:

-Property, Plant and Equipment (Net of Depreciation)

2. Current Assets

(a) Inventories

(b) Trade Receivables

(c) Cash and Cash Equivalents

Total

Revenue from Operations for the year was 45,00,000.

13,00,000

2,50,000

1,50,000

[Ans.: (i) 2.5 Times and (ii) 3.47 Times.]

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