# 12th | Volume 3 | Chapter:4 | Question No. 46 to 50 | Accounting Ratio | Ts grewal Accounts Solution 2022-2023

#### Question 46:

Shareholders' Funds   ` 1,60,000; Total Debts  ` 3,60,000; Current Liabilities  ` 40,000.
Calculate Total Assets to Debt Ratio.

Total Debts = 3,60,000

Shareholders’ Funds = 1,60,000

Current Liabilities = 40,000

Total Assets = Total Debts + Shareholders’ Funds

= 3,60,000 + 1,60,000 = 5,20,000

Long-term Debts = Total Debt − Current Liabilities

= 3,60,000 − 40,000 = 3,20,000

Total assets to Debt ratio= Total assets / Debt =5,20,000/3,20,000=13:8 or 1.625:1

#### Question 47:

Total Debt  ` 60,00,000; Shareholders' Funds  ` 10,00,000; Reserves and Surplus   ` 2,50,000; Current Assets  ` 25,00,000; Working Capital  ` 5,00,000. Calculate Total Assets to Debt Ratio.

Total Assets to Debt Ratio =  Total Assets/Long Term Debt
Working Capital = Current Assets – Current Liabilities
5,00,000 = 25,00,000 – Current Liabilities
Current Liabilities =
` 20,00,000
Long Term Debts = Total Debt – Current Liabilities
= 60,00,000 – 20,00,000
=
` 40,00,000
Total Assets = Total Liabilities = Total Debt + Shareholders’ Funds
= 60,00,000 + 10,00,000
=
` 70,00,000
Total Assets to Debt Ratio = 70,00,000/40,00,000 = 7 : 4 or 1.75 : 1

#### Question 48:

Total Debt  `15,00,000; Current Liabilities  `5,00,000; Capital Employed  `15,00,000. Calculate Total Assets to Debt Ratio.

Total Assets to Debt Ratio =  Total Assets/Long Term Debt

Capital Employed = Total Assets – Current Liabilities
15,00,000 = Total Assets – 5,00,000
Total Assets =
` 20,00,000
Long Term Debt = Total Debt – Current Liabilities
= 15,00,000 – 5,00,000
=
` 10,00,000

Total Assets to Debt Ratio = 20,00,000/10,00,000 = 2 : 1

#### Question 49:

Calculate Total Assets to Debt Ratio from the following information:

 Particulars ` Particulars ` Total Assets 15,00,000 Bills Payable 60,000 Total Debts 12,00,000 Bank Overdraft 50,000 Creditors 90,000 Outstanding Expenses 20,000

Total Assets =  ` 15,00,000
Current Liabilities = Creditors + Bills Payable + Bank Overdraft + Outstanding Expenses
=
` 90,000 +  ` 60,000 +  ` 50,000 +  ` 20,000 =  ` 2,20,000
Long-Term Debt = Total Debt – Current Liabilities
=
` 12,00,000 –  ` 2,20,000 =  ` 9,80,000

Total assets to Debt ratio= Total assets / Long-Term Debt =15,00,000/9,80,000=1.53:1

#### Question 50:

Total Debt  `12,00,000; Shareholders' Funds  `2,00,000; Reserves and Surplus  `50,000; Current Assets  `5,00,000; Working Capital  `1,00,000. Calculate Total Assets to Debt Ratio.