Curriculum
Grade XII Accountancy
Tabular Notes
0/8
Work Sheets
0/8
Interactive Lessons
0/12
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Ch-1 Accounting for Partnership: Fundamentals
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Ch-2 Goodwill: Nature and Valuation
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Ch-3 Change in Profit-Sharing Ratio
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Ch-4 Admission of a Partner
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Ch-5 Retirement or Death of a Partner
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Ch-6 Dissolution of a Partnership Firm
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Ch-7 Issue of Shares
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Ch-8 Issue of Debentures
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Ch-9 Financial Statements of a Company
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Ch10-Analysis-of-Financial-Statements
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Ch-11-Accounting Ratios
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Ch-12 Cash Flow Statement
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Ch-11-Accounting Ratios
School Revise · Class 12 Accountancy · Chapter 11
Accounting Ratios
Ratios measure liquidity, solvency, activity and profitability. Here you compute the common ratios yourself.
The main ratios
Current ratio = current assets / current liabilities. Gross profit ratio = gross profit / revenue × 100. Debt-equity = debt / equity. Inventory turnover = cost of revenue / average inventory.
Practise it yourself
A problem appears below. Work it out, type your answer, and press Check. Use Show working if stuck, Next for another, New set to reshuffle. Endless practice.
Worked examples
CA 2,00,000, CL 1,00,000.
Current ratio 2:1.
Gross profit 50,000, revenue 2,00,000.
GP ratio 25%.
Cost of revenue 4,00,000, avg inventory 1,00,000.
Inventory turnover 4 times.
Quick summary
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Current ratio = current assets / current liabilities. Quick ratio uses quick assets. Gross and net profit ratios = profit / revenue × 100. Debt-equity = debt / equity. Turnover ratios = a flow / an average, in times. |
© 2026 School Revise. Original content aligned to the CBSE and NCERT Class 12 Accountancy syllabus. Unauthorised copying is not permitted.
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