Financial Statements

Ratios

Easy

Financial Statements

Match List-I with List-II

List-I (ACCOUNTING RATIO) List-II (CATEGORY)
(A) Total Assets to Debt Ratio (I) Profitability Ratio
(B) Investment (Net assets) Turnover Ratio (II) Solvency Ratio
(C) Acid-Test Ratio (III) Activity Ratio
(D) Return on Investment (IV) Liquidity Ratio

Choose the correct answer from the options given below:

List-I (ACCOUNTING RATIO)	List-II (CATEGORY)
(A) Total Assets to Debt Ratio	(I) Profitability Ratio
(B) Investment (Net assets) Turnover Ratio	(II) Solvency Ratio
(C) Acid-Test Ratio	(III) Activity Ratio
(D) Return on Investment	(IV) Liquidity Ratio

(A) - (I), (B) - (II), (C) - (III), (D) - (IV)

(A) - (II), (B) - (III), (C) - (IV), (D) - (I)

(A) – (I), (B) – (II), (C) – (IV), (D) – (III)

(A) - (III), (B) - (IV), (C) - (I), (D) - (II)

✅ Correct Option: 2

Total Assets to Debt measures long term repayment ability, so (A) matches (II).

Investment or Net Assets Turnover measures efficiency of asset use, so (B) matches (III).

Acid-Test measures short term paying capacity, so (C) matches (IV).

Return on Investment measures earning capacity, so (D) matches (I).

2026: 23 May Shift 2

As per the information given below, what will be the amount of Gross Profit?

Average Inventory = Rs. 80,000

Inventory Turnover Ratio = 8 times

Selling Price = 20% above revenue from operations

2025: 15 May Shift 1

X Ltd. has a current ratio of 3:1 and quick ratio of 2:1. If excess of current assets over quick assets, represented by inventories is Rs. 5,000, calculate current assets and quick assets.

2025: 3 June Shift 2

Compute Earning per share from following information

Net profit after tax but before dividend	1,75,000
Equity shares of Rs. 10 each	Rs. 7,00,000
Dividend declared @15%
Market price of a share	Rs.13

2025: 16 May Shift 1

Match List-I with List-II

List-I	List-II
(A) Liquidity Ratio	(I) Interest Coverage Ratio
(B) Profitability Ratio	(II) Acid-Test Ratio
(C) Solvency Ratio	(III) Fixed Assets Turnover Ratio
(D) Activity ratios	(IV) Return on Capital Employed Ratio

Choose the correct answer from the options given below:

2026: 31 May Shift 1

Match the LIST-I with LIST-II

LIST-I		LIST-II
A.	Liquidity Ratio(s)	I.	Measure long term financial stability
B.	Solvency Ratio(s)	II.	Measure to analyse the earning capacity
C.	Profitability Ratio(s)	III.	Measure ability to pay short-term obligation
D.	Activity Ratio (s)	IV.	Measure utilisation of resources

Choose the correct answer from the options given below:

2022: 15 July Shift 2

Which of the following transaction will increase Current Ratio but will decrease Debt Equity Ratio?

Solution

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