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Assets
Net Fixed Assets - 400
Inventories - 150
Cash - 50
Receivables - 150
Goodwill - 50
Total Assets - 800
Liabilities
Capital - 180
Reserves - 20
Term Loan - 300
Bank C/C - 200
Trade Creditors - 50
Provisions - 50
Total Liabilities - 800
1. Net Worth = ?
a. 180
b. 200
c. 250
d. 300
Ans - b
Explanation :
Net Worth = Capital + Reserve
= 180 + 20
= 200
2. Tangible Net Worth = ?
a. 100
b. 150
c. 180
d. 200
Ans - b
Explanation :
Tangible Net Worth = Net Worth - Goodwill
= 200 - 50
= 150
3. Outside Liabilities = ?
a. 200
b. 400
c. 600
d. 800
Ans - c
Explanation :
Outside Liabilities = TL + CC + Creditors + Provisions
= 300 + 200 + 50 + 50
= 600
4. Net Working Capital = ?
a. 50
b. 100
c. 150
d. 200
Ans - a
Explanation :
Net Working Capital = CA - CL
= 350 - 250
= 50
5. Current Ratio = ?
a. 1:1.33
b. 1:1.17
c. 1.33:1
d. 1.17:1
Ans - d
Explanation :
Current Ratio = CA / CL
= 350 / 300
= 1.17 : 1
6. Quick Ratio = ?
a. 0.33:1
b. 0.66:1
c. 1:0.33
d. 1:0.66
Ans - b
Explanation :
Quick Ratio = Quick Assets / CL
= 200/300
= 0.66 : 1
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