Accounting Ratios | Class 12 | Accounts | Chapter 4 | Q56-60 | TS GREWAL SOLUTIONS | CBSE 2026

Welcome to our detailed solution of Chapter 4 – Accounting Ratios from the TS Grewal Class 12 Accountancy book, specially curated for CBSE 2026 students.

In this video, we solve Question 56-60 step-by-step, helping you understand the concepts of liquidity, solvency, activity, and profitability ratios with clarity. Perfect for Class 12 students preparing for their board exams or school assessments.

✅ What’s Covered:

Explanation of key ratio types

Step-by-step working of Q56-60 from TS Grewal

Tips to score full marks in CBSE exams

Relevant for the latest CBSE 2026 syllabus

📚 Chapter: Accounting Ratios
📝 Book: TS Grewal’s Double Entry Book Keeping – 2025-26 Edition
🎯 Board: CBSE Class 12 – 2026

📌 Don’t forget to Like, Share, and Subscribe for more such helpful videos on Class 12 Accounts!

#AccountingRatios #Class12Accounts #TsgrewalSolutions #CBSE2026 #AccountsChapter4 #commercewithus

56. From the following information, calculate 'Total Assets to Debt Ratio':
Particulars
Current Assets
8,00,000
9% Long-term Bank Loan
Current Liabilities
5,00,000
Shareholders Funds
10% Debentures
4,00,000
T.S. Grewal Sir
Bhavya Gupta
Total Asset to Dels rabio=

1,00,000
15,00,000
(CBSE 2024)
[Ans.: Total Assets to Debt Ratio = 5 : 1.]

57. Calculate Total Assets to Debt Rati from the following information:
Equity Share Capital
Long-term Borrowings
Surplus, L.e., Balance in Statement of Profit & Loss
General Reserve Current Liabilities Long-term Provisions
4,00,0
1,80, Bhavya Gupta
1,00,000
70,000
30,000
1,20,000
(CBSE 2019)
[Ans.: Total Assets to Debt Ratio = 3: 1.]
(Hints: 1. Total Assets = Total Liabilities = Equity Share Capital + Long-term Borrowings + Surplus, i.e,
Balance in Statement of Profit & Loss + General Reserve + Current Liabilities + Long-term
Provisions =そ9,00,000.
2 Debt = Long-term Borrowings + Long-term Provisions = 7 3,00,000.]

58. From the following information, calculate Total Assets to Debt Ratio:
Property, Plant and Equipment (Gross)
？ 6,00,000
Accumulated Depreciation
1,00,000
Non-current Investments
？ 10,000
Long-term Loans and Advances
40,000
Current Assets
そ2,50,000
Current Liabilities
？2,00,000
Long-term Borrowings
3,00,000 | Long-term Provisions
1,00,000
IAns.: Total Assets to Debt Ratio = 2 : 1]

59. From the following information, calculate Proprietary Ratio:
Share Capital
で3,00,000
Non-current Assets
3 13,20,000
Reserves and Surplus
1,80,000
Current Assets
시 6,00,000
Ans.: Proprietary Ratio = 0.25 : 1 or 25%.)

60. Calculate Proprietary Ratio from the following:
Equity Share Capital
え4,50,000
9% Debentures
ズ3,00,000
10% Preference Share Capital

7 3,20,000 Property, Plant and Equipment
7,00,000
Reserves and Surplus
65,000
Trade Investment
そ2,45,000
Creditors
1,10,000
Current Assets
€ 3,00,000
[Ans.: Proprietary Ratio = 0.67: 1 or 67%.]

Видео Accounting Ratios | Class 12 | Accounts | Chapter 4 | Q56-60 | TS GREWAL SOLUTIONS | CBSE 2026 канала CA Shalini's Accounts Classes