Question : Long-term Borrowings 5,00,000
Long-term Provisions 1,00,000
Surplus, i.e., Balance in Statement of Profit and Loss (Dr.) 1,00,000
Equity Share Capital 2,00,000
General Reserve 2,00,000
Debt to equity ratio will be :-

Option 1: 3:1

Option 2: 2:1

Option 3: 4:1

Option 4: None of the above

Question : Long-term Borrowings 5,00,000
Long-term Provisions 1,00,000
Surplus, i.e., Balance in Statement of Profit and Loss (Dr.) 1,00,000
Equity Share Capital 2,00,000
General Reserve 2,00,000
Debt to equity ratio will be :-

Option 1: 3:1

Option 2: 2:1

Option 3: 4:1

Option 4: None of the above

Question : Share Capital 12,00,000; Reserves and Surplus 8,00,000; Long-term Borrowings 25,00,000; Long-term Provisions 7 5,00,000; Current Liabilities 10,00,000. Total assets to debt ratio is

Option 1: 3:2

Option 2: 5:2

Option 3: 2.5:1

Option 4: None of the above

Question : Share Capital 12,00,000; Reserves and Surplus 8,00,000; Long-term Borrowings 25,00,000; Long-term Provisions 7 5,00,000; Current Liabilities 10,00,000. Total assets to debt ratio is

Option 1: 3:2

Option 2: 5:2

Option 3: 2.5:1

Option 4: None of the above

Question : Puran  Store Ltd., an Unlisted Company, is to redeem 5000,8% Debentures of Rs. 100 each on 30th June 2020. It has a balance of Rs. 10,000 in Debentures Redemption Reserve. It decides to set aside the amount to Debentures Redemption Reserve on 31st March 2020 on which date it has

following Reserves and Surplus:   Rs.
Securities Premium Reserve 25,000
Capital reserve Rs 20,000
General Reserve 30,000; and
Surplus, i.e., Balance in Statement of Profit and Loss 30,000
Balance Rs. 40,000 can be set aside to Debentures Redemption Reserve from:

Option 1: Capital Reserve and General Reserve

Option 2:  Capital Reserve and Securities Premium Reserve

Option 3: General Reserve and Surplus, i.e., Balance in Statement of Profit and Loss

Option 4: Securities Premium Reserve and Surplus, i.e., Balance in Statement of Profit and Loss

Question : Fixed Assets (Gross) RS. 10,00,000; Accumulated Depreciation RS. 5,00,000; Non-Current Investments RS. 50,000; Long-term Loans and Advances RS. 2,00,000; Current Assets RS. 2,50,000; Current Liabilities RS. 10,00,000; Long-term Borrowings RS. 3,25,000; Long-term Provisions RS. 2,75,000. Total Assets to Debt Ratio will be

Option 1: 3:2

Option 2: 5:3

Option 3: 7:5

Option 4: 4:1