CBSE-CLASS-XII SERIES Accountancy
Accounting Ratios
16 previous year questions.
Volume: 16 Ques
Yield: Medium
High-Yield Trend
11
2025 5
2024 Chapter Questions 16 MCQs
01
PYQ 2024
medium
accountancy ID: cbse-cla
Which type of software package is suitable for an organization where the volume of accounting transactions is very low and adaptability is very high?
1
Specific
2
Tailored
3
ERP Software
4
Generic
02
PYQ 2024
medium
accountancy ID: cbse-cla
Depreciation is generated from which of the following Accounting information system?
1
Tax accounting sub-system
2
Expense accounting sub-system
3
Final accounts sub-system
4
Fixed assets accounting sub-system
03
PYQ 2024
medium
accountancy ID: cbse-cla
From the following information, calculate the Working Capital Turnover Ratio:
Gross Profit Ratio -
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
Gross Profit Ratio -
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
04
PYQ 2024
medium
accountancy ID: cbse-cla
When Current Ratio is 4 : 1, Current Assets are rupee 60,000 and Quick Ratio is 2.5 : 1, the amount of βInventoryβ will be:
1
rupee 22,500
2
rupee 37,500
3
rupee 15,000
4
rupee 25,000
05
PYQ 2024
medium
accountancy ID: cbse-cla
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:
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:
1
0.5 : 1
2
2 : 1
3
1.5 : 1
4
1 : 1
06
PYQ 2025
medium
accountancy ID: cbse-cla
From the following information, calculate βReturn on Investmentβ :
Shareholders Funds βΉ 16,00,000
10% Debentures βΉ 8,00,000
Current Liabilities βΉ 2,00,000
Current Assets βΉ 5,00,000
Non-Current Assets βΉ 21,00,000
Net profit after tax was βΉ 3,00,000 and the tax amounted to βΉ 1,00,000.
Shareholders Funds βΉ 16,00,000
10% Debentures βΉ 8,00,000
Current Liabilities βΉ 2,00,000
Current Assets βΉ 5,00,000
Non-Current Assets βΉ 21,00,000
Net profit after tax was βΉ 3,00,000 and the tax amounted to βΉ 1,00,000.
07
PYQ 2025
hard
accountancy ID: cbse-cla
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 = βΉ 8,00,000
Gross Profit Ratio = 20%
Closing Trade Receivables were βΉ 40,000 more than Opening
Cash Sales = of Credit Sales
Trade Receivables Turnover Ratio = 5 times
Cost of Revenue from Operations = βΉ 8,00,000
Gross Profit Ratio = 20%
Closing Trade Receivables were βΉ 40,000 more than Opening
Cash Sales = of Credit Sales
08
PYQ 2025
easy
accountancy ID: cbse-cla
Calculate opening and closing Trade Payables from the following information :
Total purchases βΉ 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.
Total purchases βΉ 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.
09
PYQ 2025
medium
accountancy ID: cbse-cla
Calculate Opening and Closing Trade Receivables:
Trade Receivables Turnover Ratio = 5 times
Cost of Revenue = \βΉ 8,00,000
Gross Profit Ratio = 20%
Closing TR = 40,000 more than Opening
Cash Sales = of Credit Sales
Trade Receivables Turnover Ratio = 5 times
Cost of Revenue = \βΉ 8,00,000
Gross Profit Ratio = 20%
Closing TR = 40,000 more than Opening
Cash Sales = of Credit Sales
10
PYQ 2025
medium
accountancy ID: cbse-cla
From the following information, calculate Interest Coverage Ratio:
Financial Information
| Particulars | Amount (βΉ) |
|---|---|
| Profit after Tax | 6,30,000 |
| Tax Rate | 30% |
| 15% Debentures | 20,00,000 |
| Equity Share Capital | 10,00,000 |
11
PYQ 2025
easy
accountancy ID: cbse-cla
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 βΉ 2,00,000.
(B) Payment to creditors βΉ 3,00,000.
(C) Issue of debentures βΉ 6,00,000.
(D) Sale of furniture of the book value of βΉ 4,00,000 at a profit of 10%.
(A) Purchase of goods on credit βΉ 2,00,000.
(B) Payment to creditors βΉ 3,00,000.
(C) Issue of debentures βΉ 6,00,000.
(D) Sale of furniture of the book value of βΉ 4,00,000 at a profit of 10%.
12
PYQ 2025
medium
accountancy ID: cbse-cla
Ratios that are calculated for measuring the efficiency of operations of the business based on effective utilization of resources are known as _______
1
Profitability ratios
2
Solvency ratios
3
Turnover ratios
4
Liquidity ratios
13
PYQ 2025
medium
accountancy ID: cbse-cla
The following information has been obtained from the books of Gama Ltd.:
| Particulars | Amount (βΉ) |
| Inventory | 2,50,000 |
| Total Current Assets | 3,40,000 |
| Shareholderβs Funds | 10,00,000 |
| 12% Debentures | 20,00,000 |
| Net Profit Before Tax | 9,60,000 |
| Cost of Revenue from Operations | 6,00,000 |
14
PYQ 2025
medium
accountancy ID: cbse-cla
Calculate Current Assets and Quick Assets of Beeta Ltd. from the following information:
- Quick Ratio = 0.75 : 1
- Current Liabilities = 6,00,000
- Revenue from Operations = 4,00,000
- Gross Profit Ratio = 20% of Revenue from Operations
- Inventory Turnover Ratio = 4 times
- Closing Inventory is 40,000 more than Opening Inventory
15
PYQ 2025
medium
accountancy ID: cbse-cla
The Current Ratio of Manas Ltd. is 2 : 1. Which of the following transactions will reduce the current ratio?
1
Payment to trade payables
2
Issue of shares
3
Sale of inventory at a loss
4
Cash collected from trade receivables
16
PYQ 2025
medium
accountancy ID: cbse-cla
If the operating ratio of Sana Ltd. is 28%, its operating profit ratio will be:
1
100%
2
72%
3
28%
4
128%
About Accounting Ratios - CBSE-CLASS-XII
Accounting Ratios is a vital chapter for CBSE-CLASS-XII aspirants. Mastering the concepts covered in this chapter is essential for securing a top rank.
By rigorously practicing the previous year questions associated with this chapter, you can identify high-yield topics, understand the examiner's perspective, and boost your confidence during the actual exam.
Frequently Asked Questions
Why focus on Accounting Ratios PYQs?
Analyzing PYQs for this specific chapter reveals the most frequently tested concepts and the typical complexity of questions, allowing you to tailor your study plan efficiently.
How to best use this analysis?
Review the topic breakdown to see which sub-topics within Accounting Ratios carry the most weight. Then, tackle the questions iteratively to solidify your understanding.