DR QA CST CA 1,80,000 1.20.000 3,00,000 1.55.000 4,55,000 Fixed Assets (Net Block) Working Capital: Debtors Cash Quick Assets Add: Stock Current Assets Quick Liabilities: Creditors Add: Bank O.D. Current Liabilities Working Capital (CA-CL) CD/QL CL 1,50,000 1.85.000 WC 35.000 CE 2,70,000 j23 8,20,000 Capital Employed Q.13 From the following Profit and Loss Accounts and Balance Sheets after calculating following ratios: (1) Current ratio (2) Proprietory ratio (3) Debt-Equity ratio (4) Stock working capital ratio (5) Liquid ratio (6) Cost of sales to sales ratio (7) Administrative exp. to sales ratio (8) Selling expenses to sales ratio. Balance Sheet Liabilities 2003 Rs. 90,000 2002 Rs. 92,000 Capital of Rs. 10 each Reserves 1,10,000 1,12,000 2003 2002 Assets Rs. . Rs. 70,000 70.000 Fixed Assets 80,000 68,000 Current Assets 22,000 24,000 Loans and Advances 26,000 30.000 54,000 52.000 2,52,000 2,44,000 Secured Loans 52,000 40.000 Current Liabilities Provisions 2,52,000 2,44,000 Profit and Loss Account for the year Ended..... Particulars 2003 Rs. 44,000 84.000 2002 Particulars Rs. 40,000 By Sales 72,000 By Closing 2003 Rs. 2,10,000 46.000 To Opening Stock To Purchases 2002 Rs. 2,00,000 44,000 Stock To Wages To Factory Exp. To Administrative Expenses 40,000 32.000 8,000 36.000 28.000 6.000 6.000 2.000 10,000 2.000 To Selling Exp. To Managerial Remuneration To Tfd. to Reserve To Income Tax To Proposed Dividend To Balance C/ld. 2.000 22,000 6.000 2.000 24,000 8.000 10,000 16.000 2,56,000 2,44,000 2,56,000 2,44,000