CUET Accountancy Financial Statements > Ratios PYQs

under utilization of assets

improper utilization of assets

better utilization of assets

signifies decreased efficiency

(B), (C) and (D) only

(B) only

(C) Only

(B) and (C) only

27.5%

64.71%

18.3%

15.55%

(A), (B) and (D) only

(A), (B) and (C) only

(A), (B), (C) and (D)

(B), (C) and (D) only

Rs. 4.3

Rs. 5.2

Rs 3

Rs. 2.50

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

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

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

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

Increase the ratio

Decrease the ratio

No change in ratio

Incomplete information

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

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

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

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

Income statement ratio.

Balance sheet ratio.

Mixed ratio.

Combined ratio.

Enabling SWOT analysis.

Window dressing.

Ignoring price level changes.

Forecasting.

Inventory turnover and current ratio

Current ratio and quick ratio

Gross profit margin and operating ratio

Current ratio and average collection period

1.24:1

1.33:1

1.29:1

1.19:1

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

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

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

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

Trend Analysis

Ratio Analysis

Cash Flow Analysis

Comparative Statements

Rs 3,00,000

Rs 2,00,000

Rs 1,00,000

Rs 50,000

0.5:1

0.2:1

1:1

0.8:1

Inventory turnover and current ratio

Liquid ratio, trade receivable

Current ratio and liquid ratio

Current ratio and average collection period

Stock turnover ratio

Debtor turnover ratio

Debt-equity ratio

Current ratio

5.65 Times

4.95 Times

6.55 Times

5.15 Times

Liquidity

Activity

Debt

Profitability

80,000

2,80,000

1,80,000

60,000

2:1

1:1

3:1

1:2

2:1

1:1

1:2

4:1

(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)

4,00,000

3,00,000

2,00,000

1,50,000

50.97 times

50.79%

70.95 times

70.59%

Price Earning Ratio

Proprietory Ratio

Earning per share

Operating Ratio

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

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

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

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

(A), (B) and (D) only

(A), (C) and (D) only

(A), (B), (C) and (D)

(B), (C) and (D) only

20,000

40,000

60,000

80,000

(A), (D), (C), (B)

(A), (B), (C), (D)

(B), (A), (D), (C)

(C), (B), (D), (A)

5,00,000

6,25,000

6,00,000

5,75,000

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

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

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

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

Rs. 60,000

Rs. 70,000

Rs. 90,000

Rs. 80,000

Rs. 15000 ; Rs. 10000

Rs. 15000 ; Rs. 14000

Rs. 10,000 ; Rs. 15000

Rs. 15000 ; Rs. 18000

Average payment period

Inventory turnover ratio

Average collection period

Quick ratio

Customers

Stockholders

Lenders and suppliers

Borrowers and buyers

(B) and (D) only

(B) and (C) only

(C) and (D) only

(B), (C) and (D) only

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

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

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

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

Rs. 20,000

Rs. 10,000

Rs. 5,000

Rs. 25,000

1.30:1

1.25:1

1.35:1

1.11:1

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

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

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

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

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

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

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

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

2:1

1:1

1:2

3:2