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About Accounting Ratios
This CBSE Class 12 Accountancy chapter explains Accounting Ratios by showing how financial statement figures are converted into meaningful indicators. It covers liquidity ratios, solvency ratios, activity or turnover ratios, and profitability ratios, including current ratio, quick ratio, debt-equity ratio, inventory turnover, trade receivables turnover, working capital turnover, gross profit ratio, net profit ratio, and return measures.
These ratios are applied when businesses evaluate short-term liquidity, long-term stability, operational efficiency, and earning capacity. For board exams, school tests, and revision, this chapter is important because numerical questions often test formula selection, classification, interpretation, comparison of ratios, and conclusions drawn from balance sheet and profit and loss data.
Topics covered
Key concepts in Accounting Ratios for Class 12 Accountancy.
- Activity/Turnover Ratios: Inventory, Trade Receivables, Trade Payables, Working Capital, Fixed Assets, and Net Assets Turnover
- Liquidity Ratios: Current Ratio and Liquidity/Quick/Acid-Test Ratio
- Meaning, objectives, classification, advantages, and limitations of financial ratios
- Profitability Ratios: Gross Profit, Operating, Operating Profit, Net Profit, and Return on Investment (ROI)
- Solvency Ratios: Debt to Equity, Total Assets to Debt, Proprietary, Interest Coverage, and Debt to Capital Employed
Chapter information
| Class | Class 12 |
|---|---|
| Subject | Accountancy |
| Chapter | Accounting Ratios |
| Total resources | 3 PDFs |
| Question Bank | 3 PDFs |