Chapter 9: Accounting Ratios
Part B: Option 1 — Financial Statement Analysis — Chapter 9: Accounting Ratios
CBSE Class 12 — Subject: Accountancy — CBSE Board Examinations
Highlight: These MCQs are designed strictly as per the NCERT syllabus, making them ideal for CBSE Class 12 board exams standard.
Content Bank — Chapter 9: Accounting Ratios
- Classification of ratios: Liquidity, Solvency, Activity, Profitability and Capital structure ratios
- Formulas and interpretations: Current ratio, Quick ratio, Inventory turnover, Debtors turnover, ROCE, ROE, EPS
- Trend analysis, limitations of ratios, significance of accounting policies and comparative analysis
- Working capital management ratios, interest coverage, operating ratio, dividend payout, total asset turnover
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