List of top Accountancy Questions on Accounting Ratios asked in CBSE CLASS XII

From the following information, calculate ‘Return on Investment’ :
Shareholders Funds ₹ 16,00,000
10% Debentures ₹ 8,00,000
Current Liabilities ₹ 2,00,000
Current Assets ₹ 5,00,000
Non-Current Assets ₹ 21,00,000
Net profit after tax was ₹ 3,00,000 and the tax amounted to ₹ 1,00,000.
Calculate opening and closing Trade Payables from the following information :
Total purchases ₹ 15,00,000;
Cash purchases are 25% of credit purchases;
Trade payables turnover ratio is 4 times;
Closing trade payables are two times of opening trade payables.
Calculate the amount of Opening Trade Receivables and Closing Trade Receivables from the following information:
Trade Receivables Turnover Ratio = 5 times
Cost of Revenue from Operations = ₹ 8,00,000
Gross Profit Ratio = 20%
Closing Trade Receivables were ₹ 40,000 more than Opening
Cash Sales = \( \frac{1}{4} \) of Credit Sales
Calculate Opening and Closing Trade Receivables:
Trade Receivables Turnover Ratio = 5 times
Cost of Revenue = \₹ 8,00,000
Gross Profit Ratio = 20%
Closing TR = 40,000 more than Opening
Cash Sales = \( \frac{1}{4} \) of Credit Sales
From the following information, calculate Interest Coverage Ratio:

Financial Information

ParticularsAmount (₹)
Profit after Tax6,30,000
Tax Rate30%
15% Debentures20,00,000
Equity Share Capital10,00,000
The Debt Equity Ratio of Manak Enterprises is 2.5 : 1. Which of the following transaction will result in increase in this ratio?
(A) Purchase of goods on credit ₹ 2,00,000.
(B) Payment to creditors ₹ 3,00,000.
(C) Issue of debentures ₹ 6,00,000.
(D) Sale of furniture of the book value of ₹ 4,00,000 at a profit of 10%.
Ratios that are calculated for measuring the efficiency of operations of the business based on effective utilization of resources are known as _______
Which type of software package is suitable for an organization where the volume of accounting transactions is very low and adaptability is very high?
Depreciation is generated from which of the following Accounting information system?
From the following information, calculate the Working Capital Turnover Ratio: 
Gross Profit Ratio -\( 25\% \)
Gross Profit - rupee 5,00,000 
Shareholders' Funds - rupee 25,00,000 
Non-current Liabilities - rupee 8,00,000 
Non-current Assets - rupee 23,00,000 
When Current Ratio is 4 : 1, Current Assets are rupee 60,000 and Quick Ratio is 2.5 : 1, the amount of ‘Inventory’ will be:
Total Assets: rupee 3,00,000
Non-current Assets: rupee 2,60,000
Non-current Liabilities: rupee 80,000
Shareholders' Funds: rupee 2,00,000
Current ratio calculated on the basis of the above information will be: