13. There is deterioration in the management of working capital of XYZ Ltd. What does it refer to?

(a)That the Capital Employed has reduced,(b)That the Profitability has gone up,(c)That debtors collection period has increased,(d)That Sales has decreased.

14. Which of the following does not help to increase Current Ratio?

(a)Issue of Debentures to buy Stock, (b)Issue of Debentures to pay Creditors,(c)Sale of Investment to pay Creditors,(d)Avail Bank Overdraft to buy Machine.

75. Debt to Total Assets Ratio can be improved by:

(a)Borrowing More,(b)Issue of Debentures,(c)Issue of Equity Shares,(d)Redemption of Debt.