BUSINESS ACCOUNTING ASSIGNMENT

TATA STEELS

Submitted by : Submitted to:

Subhashree panda Dr. Shusant Mishra

(200409120039)
ACCOUNTING RATIO
Liquidity Rations

1. Current ratio = Current Asset / Current liability

= 19953.03 / 30871.30
= 0.64
2. Quick Ratio = Current Asset – Inventories
/ Current Liabilities
= 19953.03 – 10716.66 / 30871.30
= 0.299

3. cash Ratio = Cash + Short Term Investment

/ Current liabilities
= 993.64 + 3235.16 / 30871.16
= 0.136

4. Stock Turnover Ratio = Cost of Sales / Closing

Stocks
= 110507.6 / 10985.97
= 10.05

Leverage Ratio

5. Debt equity Ratio = Total long term Debt

/ Share holder funds
= 31381.96 + 2113.56 / 76388.12
= = 0.43
 6. Proprietary Ratio = Proprietary Funds / Total
assets
= 76388.12 / 150392.56
= 0.50

Profitability Ratios

7. Gross Profit Ratio = Gross profit / Sales

= 10531.10 / 60840.09
= 0.17

8. Net Profit Ratio = Net profit / Sales

= 7917.34 / 60840.09
= = 0.13

9. TL to TA Ratio = Total Liabilities/ Total

Assets
= 150392.56 – 76838.12 / 150392.56
= 0.48

10. Debtors Turnover = Credit Sales / Debtors

= 60840.09 / 1189.88 =51.13
THANK YOU