Ratios 12th Accounts | Most Important Theory & All Formulae Revision for Term 1 | Sunil panda

[@chinu9483]

Liquidity ratios 1.current ratio = current asset/current liability Ideal radio- 2:1 2.quick ratio= quick asset/current liability Quick or liquid asset- current asset - inventory (closing) -prepaid expense Ideal ratio= 1:1 Solvency ratios 1.debt to equity ratio= long term debt/equity Ideal ratio 2:1 2.total assets to debt ratio= total assets/long term debt 3.proprietary ratio= shareholders fund/total assets 4.interest coverage ratio= pbit/annual interest Turnover ratios 1.= cogs/average inventory 2.TRTR= RFO/avg trade recievable 3.TPTR= RFO/avg trade payable( creditors+ b/p /2) 4.working capital turnover ratio= net sales(rfo) /working capital Profitability ratios 1.GP ratio= GP/RFO 2.NP ratio= NP /rfo 3.Operating ratio= Operating cost/net sales Operating cost= cogs + operating expenses(office & administration exp. depreciation, selling & distribution expenses) 4.Operating profit ratio= operating profit/net sales Operating profit ratio= NP-op income+op.expenses 5.return on investment ratio= net profit before interest and tax/ capital employed

[@latachauhanagra1081]

Three operating expenses are- Depreciation Selling n distribution Office n adminstration 😀

[@chiranjeevbherwani605]

Thank you very much lata btane ke liye mjhe ni pta tha😊

[@undefeatableyt7]

Thanks

[@SBUpdates]

Thank You So Much

[@kaivancaravan]

Current Ratio=CA/CL Quick Ratio=QA/CL Debt to Equity-debt/Equity Proprietary ratio-SF/TA Total Asset to Debt-TA/Debt ICR-EBIT/LTD ITR-Corp/Avg inventory TRTR- Net credit sales/Avg Trade receivable TPTR-Net credit purchase/Avg Trade payable WCTR-Sales/WC Debt collection period-12/365/TPTR

[@savi9368]

Current ratio =CA/CL Quick ratio =QA/CL Debt equity ratio =debt /equity Properitery ratio=shareholderfund/total asset Total assets of debt=total asset /debt

[@learnwithaashish6499]

kzbin.info/www/bejne/an6soKajq6yeh5o

[@thememerboy8261]

Humlog to Gaurav sir ka channel hi bhul chuke sunil sir ke aane ke baad 😂😂😂 waise v wo you tube wale ko value nhi dete ab ....... Sunil sir zindabaad 🔥🔥🔥

[@rishhhh]

Accounts adda? Mujhe to vaha bss overacting lagti hai

[@thememerboy8261]

@@rishhhh 😂😂

[@harshitashakya9647]

Haa sachme maine bhi kabka unka channel chdd dia bss overacting krte h vo or bik chuke h bss premium premium ka dhol peet te h..!

[@tyrogamers7013]

True bro

[@akulmundra6005]

Same actully mehenat sab karte hai but phele voh youtube pe karte the but ab Unacemendy pe karte hai

[@c-drama2321]

Aapki sabse achhi baat mujje ye lagti h ki aap or sab KZbin teacher ki tarah bhut saari video nahi daalte or ek hi video main sab samjha dete ho so that bachha chapter ka base samjh jaaye phir to vo baadme khud pad lega aap jese teacher bhut kam logo ko nasewb hote h i am very happy ki mere paas aap ho saare doubts clear ker dete ho🙏🙏🙏😊😊😊

[@harsh-es5re]

29:57 - selling n dis - adminstration - Depreciation

[@fazil_nahami]

JKBOSE ACCOUNTING RATIOS Liquidity Ratios: 1) Current Ratio = Current Assets/Current Liabilities 2:1 2) Quick or Liquid or Acid Test Ratio = Liquid or Quick Assets/Current Liabilities 1:1 2.1) Liquid Assets = Current Assets - Inventories - Prepaid Expenses Solvency Ratios: 3) Debt to Equity Ratio = Long Term Debts/Shareholders Funds 3.1) Long Term Debts = Long Term Borrowings + Long Term Provisions 3.2) Equity or Shareholders Funds = Share Capital + Reserves and Surplus 4) Total Assets to Debt Ratio = Total Assets/Long Term Debt 4.1) Total Assets = Non-Current Assets + Current Assets 4.2) Long Term Debts = Long Term Borrowings + Long Term Provisions 5) Proprietary Ratio = Shareholders Funds/Total Assets 5.1) Equity or Shareholders Funds = Share Capital + Reserves and Surplus 5.2) Total Assets = Non-Current Assets + Current Assets Activity or Turnover Ratio: 6) Inventory Turnover Ratio = CORFO/Average Inventory 6.1) Average Inventory = [Opening Inventory + Closing Inventory]/2 7) Debtors or Trade Receivables Turnover Ratio = Credit Revenue from Operations/Average Trade Receivables 7.1) Credit Revenue from Operations = Credit Sales - Sales Return or Credit Revenue from Operations = Revenue from Operations - Cash Revenue from Operations 7.2) Average Trade Receivables = [Opening Debtors + Opening Bills Receivable + Closing Debtors + Closing Bills Receivable]/2 or Average Trade Receivables = [Opening Trade Receivables + Closing Trade Receivables]/2 8) Working Capital Turnover Ratio = Revenue from Operations/Working Capital 8.1) Working Capital = Current Assets - Current Liabilities Profitability Ratios: 10) Gross Profit Ratio = Gross Profit/Revenue from Operations X 100 11) Net Profit Ratio = Net Profit/Revenue from Operations X 100 12) Operating Profit Ratio = Operating Profit/Revenue from Operations X 100 13) Operating Ratio = Operating Costs/Revenue from Operations X 100 14) Return On Investment = Profit Before Tax and Dividend/Capital Employeed X 100

[@arshdeepk1248]

Current ratio - current asset/current liability.. idel ratio-2:1 Quick ratio/acid test ratio - quick asset/current liability ...idel ratio:1:1 Debt to equity : debt/equity ....idel ratio 2:1 Total asset : total asset/ debt. Proprietary ratio : shareholder fund/total asset Interset coverage ratio : profit before interst nd tax /int on long term debt

[@guptautsav023]

I'm a unacdemy plus student Maine unacdemy only Gaurav sir ke karan join kiya unnke premium batch ka dhindhora sun ke but Maine unnka 3 months mai only 1 plus class join kiya thaa unnka woh v 20 min ke baad leave kar diya Kitna jada overacting karte he shout soo much all though he is good techer but paisa babu bhaiya paisa But unacdemy ke shaat shaat Sunil sir ke wjh se mera bhot accha exam ke tyari huaa I'm soo thankful to sir ki Free of cost mai ittna acha meterial provide kar rhe hai Thanks is very little word for him Hand off to you sir Thank you sooo much your your efforts ❤️❤️

[@bhawnakhurana637]

I started this channel when sir had 116k subscribers... But now it is 137k... You know why?? Bcz this sir is so hardworking ... And hardwork never fails I hope u will get 10 million subscribers soon...❤️🤗🤗

[@piyushkaulvlogs]

Iam a student of 2019 when subscriber was only 10k

[@chiranjeevroutray2085]

I also

[@vivekrajput2690]

Now 150 K..

[@krishnamishra7807]

@@vivekrajput2690 Not 150k

[@mr.gillugilhari4129]

Now 181k

[@dollydewani6621]

1. current ratio = CA/CL 2. quick ratio =QA/CL 3. debt to equity =debt /equity 4. Total assets to debt =total asset/debt 5. proprietary ratio = shareholder fund (equity )/total asset 6. Interest coverage ratio =PBIT /annual interest 7. Net fixed assets = revenue from operation / fixed assets 8. net assets ratio = revenue from operation / capital employed 9. Inventory turnover ratio = COGS/Avg. stock 10. Trade receivables turnover ratio = Net credit sales / avg. Trade receivables 11. Trade payable turnover ratio = net credit purchase/ avg. Trade payable 12. Working capital turnover ratio = revenue from operation/working capital 13. total debt to capital employed = total debt/ capital employed 14. GP ratio = GP / revenue from operation ×100 15. NP ratio = NP/ revenue from operation ×100 16. Operating ratio = operating cost / revenue from operation ×100 17. operating profit ratio = operating profit/ revenue from operation ×100 18. Return on investment = PBIT/ capital employed ×100

[@ravikanttiwari2034]

Sir i was just watching your business studies video and new one is here 😃 btw thanks for your efforts 🙏 your are truly a great teacher 💖

[@VivekKumar-og9mr]

Interest coverage ratio…………profit before tax and interest by annual interest

[@tanmayneekhra7136]

Sir U Are The Best Teacher in the World👍👍 Sir aap hm logo je liye bht mhnt krte hai sir🙂🙂

[@isha465]

Three operating expenses: Depreciation Office & Administration Selling & Distribution

[@mahigupta6081]

Operating expenses= office and admission expense, selling and distribution expenses and employee benefit expense

[@pujasharma4896]

sir....... tussi toh great ho.............!!!!!!!!!!!

[@roshansingh8947]

Tum bhi toh great ho🥰

[@ravindramishra5438]

Current ratio_current asset /current liability Quick ratio_liquid asset /current liability Debt equity ratio_debt /equity Total asset to debt ratio_total asset /debt Proprietory ratio_shareholders fund /total asset Interest coverage ratio_net profit before tax /fixed interest charges Inventory turnover ratio_cogs /average inventory

[@kamleshsoni7604]

Thanks

[@kamleshsoni7604]

Tum Kaha ki rehne Vali ho?

[@Indianguy_]

sir i am reallu glad that i have a teacher like you in my life. i am crying with tears of joy right now at 2:00 am ,because of sir i understood each and every ratio on time befor exam . it will even help me in real life such as fundamental analysis of stockes . i will never forget you . the SPCC journey till now was amazing . love you sir , i am proud to be your student . Our country needs more teachers like you . i prepared my whole accounts with you and all my marks belong to you . JAI HIND , VANDEMATRAM .🤞🥰🙌🙌🙌🐱‍👤

[@fatimaafzal4859]

Liquidity ratio 1)current ratio= CA/CL 2:1 2)quick ratio=QA/CL 1:1 QA=CA-stock/inventory -PE Solvency ratio 1)debt to equity= debt/equity 2:1 2) Total Asset to equity= TA/equity 3)proprietary ratio= shareholder fund/TA 4)interest coverage ratio= ebit/annual int

[@sakshiagarwal5573]

Kl mera exam hai acc ka...ND abhi ye vdo ki notification....oo maaaiii gaudd...God tussi greatttt hoooo.....love you sirrr❤🥺🙏👍♥️

[@13chaudharyraj]

Areeee yrrrr financial ki bhi dekh lena

[@sakshiagarwal5573]

@@13chaudharyraj sure😁

[@arvindkr.4759]

Current asset =CA/Cl Quick asset =QA/Cl Debt euqity Ratio = euqity/debt

[@harshittastic]

Adv of Accounting Ratio It helps the firm to access the knowledge about whether tha company will be able to meet it's short term as well as long term liabilities. It simplyfy the accounting Info. It helps in forecasting It helps in finding whether the company is using it's resources efficiently or not It helps the firm to find out it's profitability.

[@AriN_KD]

sir aap toh CA parag sir , rajat sir ko bhi maar degay ......bhout badiya .....thank you so much sir !

[@Cartoonadda5623]

Yes bro pehle main bhi ca parag guptasit e padta tha ...

[@rajpandit3077]

Thank you. ... You care about your students. ... I want to learn more about this. ... My kiddo came home and tried to teach me what they learned in your class. ... I'm excited to come to class. ... You are what our family needs. ...We appreciate you. ... You helped my kiddo understand this differently.

[@11safquatnaaz14]

Liquidity ratio: 1. Current ratio = current assets - lose tools and spare - provision for bad debt / current liabilities 2. Quick ratio = current assets - prepaid expenses - inventories / current liabilities Solvency ratios : 1. Debt to equity ratio = long term debts / equity 2. Proprietary ratio =shareholders funds / total assets 3. Debt to total assets = long term debts / total assets 4. Interest coverage ratio = net profit before interest and tax / annual interest

[@someshbanduni9297]

Solvency ratio - 1) debt to equity = debt/equity 2) total asset to debt ratio = total asset / debt 3) proprietary ratio = shareholder fund / total asset 4) interest coverage ratio= profit before interest and tax / interest on borrowing

[@hemamanwani7821]

Operating expenses - depreciation and amortization Employees benefit expense Selling and distribution Office and amortization expenses

[@its_abhinav_music]

Operating expense = depriciation +office and administration expense +selling and distribution expense

[@Rishu24545]

Liquiddity ratio. 1.current ratio =C.S/C.L. 2. Quick ratio= Q.S/C.L.

[@SarlaKaran-d9y]

Liquidity ratios Current ratios = ca / cl quick ratios = qa /cl Solvency ratio Debt to equity ratio = deb / equity Total asset to debt ratio = ta / deb Proprietary ratio = sh / ta Interest coverage ratio = net profit before tax / annual interest

[@tiwariji002]

Operating expenses = office and administration, selling and distribution, depreciation

[@arindamdutta4160]

3 oprating exp are Selling and addministrative exp Office expences Exp on adveryisements etc

[@shubhiagarwal7446]

Sir first of all thank uu for all u r doing But i have a prblm in acc realting to decrease & increase of accounting ratios under different situations do it's a request that pls do make a video on it pls sir 🤞

[@ShivamMishra-pz4fg]

Solvency ratio Debt to equity Total assets to debt ratio Proprietary ratio Interest coverage ratio = EBIT/annual interest

[@anshsukhija14]

Sir dil se aap hi pe bharosa haii❤️❤️❤️

[@Disha_Sagar]

Current Ratio = CA/CL Quick ratio = Quick assets/CL Debt-equity ratio= debt/ equity Total asset to debt ratio= total asset/debt Proprietary ratio= shareholders fund/total assets Int coverage ratio= PBIT/ annual interest on long term debt TRTR= Cr. Sales/avg. Trade rec. TPTR= CR. purchase/avg. Tade payable WCTR= cogs or net sales/ working capital Inventory turnover ratio= COGS/ avg inventory GP ratio = gp/ sales *100 NP ratio = NP after profit and tax / sales*100 Operating ratio= op. Expenses + COGS/SALES *100 OP. profit ratio = op. Profit/ sales *100 ROI = PBITD/ Capital employed * 100 All 15 ratios in one comment,☺☺

[@stonesaction652]

CR=Current Assets/ current liabilities QA= Quick Assets / current liabilities Debt Equity Ratio = Debt / Equity Total Assets to Debt Ratio = Total Assets/ Debt Proprietary Ratio = Equity/ Total Assets Interest Coverage Ratio = Net Profit Before Interest and tax / Interest on long term debt Inventory Turnover Ratio = Cost of goods sold / Average Inventory Trade Receivables Turnover Ratio= Net Credit Sales / Average Trade Receivables Trade Payables Turnover Ratio = Net Credit Purchase / Average Trade Payables Working Capital Turnover Ratio = Revenue From Operation / Working Capital Gross Profit Ratio = Gross Profit / Revenue From Operation Operating Ratio = Operating Cost/ Revenue From Operation Operating Profit Ratio= Operating Ratio / Revenue From Operation Net Profit Ratio = Net Profit after tax / Revenue From Operation Return on Investment = Net Profit Before Interest and tax / Capital Employed

[@nikhilpandey83]

LORD OF COMMERCE _sunil panda_😎😎

[@VinodSharma-vn5du]

Liquidity ratio - its shows firm efficiency in meeting short term obligation Current ratio- current asset /current liability Quick ratio - quick asset /current liability Quick asset : current asset - inventory - prepaid expense Debt equity ratio- debt/equity Proprietary ratio-shareholder fund / total asset Total asset to debt ratio - total asset / long term debt Interest coverage ratio - pbit / annual int Activity ratio -cogs /avg inventory ×100 Trade receivable turnover ratio- net sales / avg trade receivable Trade payable ratio Net cr purchase /trade recivable Avg trade receivable: bills receivable+ debtors Working cap ratio - sales / working cap Operating ratio -oc/sales ×100 Operating profit ratio - op/sales ×100

[@lapadre-ze4ky]

Quick asset/ current liabilities Hoga

[@achutty2836]

Operating expenses => 1.depreciation 2.office administration 3.selling and distribution

[@chinu9483]

Three operating expense are - 1.Selling and distribution expense 2.Depriciation 3.Office and administration expense

[@Oyabu...]

Yess thnx

[@shriyamsingh7220]

Sir ap best h No 1. Sunil sir No 2.rajat arora

[@nikitajha9219]

No no Number 1 Rajat arora

[@iqrasarwar8528]

Sir please make playlist of accounts theory series

[@kashika6490]

1 day left in CUET And preparing from you sir

[@susmitpaul5695]

which college

[@Shourya_Singh]

Sir aapki hi video dekh raha tha ☺️

[@jagjitsingh8207]

Propertiory ratio= Shareholder fund/ta Interest Coverage Ratio = Profit before tax/annal interest

[@riyapunjaban5163]

Sir I am happy. To see you. You are the best teacher. For commere....😊😊😊😊😊

[@sorty915]

Sir aap jo power point ki presentation bnate ho uski image bhi de diya kre please taki hm notes bna sake thanku sir

[@DARKKNIGHT_Batman2008]

Rajat and sunil sir 💥💥💥💥💥

[@akarshjain7043]

This man really hardworking for us...

[@aprajitabadola7263]

Sir aapnea kafi help ki tq so much 😳🙏

[@thememerboy8261]

Is ratio chapter se 2 ya 3 hi numerical questions hai sample paper me... Is baar exam me kitne numerical aa skte h is chapter se pls bta dena sir confusion ho rhi h bahut.

[@noneedtoknowmyname1610]

Interest coverage ratio=net profit before tax and interest /interest

[@anirudhgupta7273]

Sir apka notes chaiya .... And you are the best teach5 ❤️❤️❤️

[@someshbanduni9297]

Activity ratio = inventory turnover ratio = cogs / avg inventory Trade receivable turnover ratio = trade receivable / avg trade receivable

[@ayanshakil3239]

Thanks a lot sir . You are really doing a great job for all students. 💞💞

[@akshayraj7499]

Sir, please bcom(hons) ka full syllabus complete karwa dijiye mene pura 12th aap hi se padha hun or graduation bhi aap hi se padhna chahta hun. aap pure youtube me best teacher hain Accounts Bstd or Eco kai.🙏🙏

[@saimkanojia3975]

sir you are osewsome but doo teen chapter ki ek saat mcq video laoo na pls and love from delhi and in appericiate ur hard work

[@dikshadwivedi8007]

Thank you sir 😊🙏☺ exams time sirf aapke Video dekh rahi hun Sare accounts Business Study aur Eco ka bhi dekhungi

[@itsme1575]

Today is my accounts viva thnkuuu soo much sir❤

[@arushidhawan3989]

Thank u so much sir for converting a boring topic into an interesting one...🤗🙏

[@anjalichoudhary3611]

Tomorrow is my accounts viva..This video helped me a lot♥️♥️

[@sunilpandaofficial]

All the best

[@Rdxmanagment2024]

who will take your viva external examiner Or school?

[@anjalichoudhary3611]

@KIING school

[@yoursahil9139]

@@anjalichoudhary3611 From where they asked question ?

[@arushi10a37]

Today is my accountancy viva..... Yours videos helped me a lot...... Thank uhh sir ❤

[@aasif9863]

Liked before even watching....🥰🥰🥰🥰🥰🥰🥰🥰best teacher🙏

[@harshv1009]

Sir capital reseve ,share forfeiture wale toh hore h lekin sir pro rata wagera wale nhi hore sir plzzz sare type ke questions cover krlo video m

[@sakshiagarwal5573]

Sir ne already bnadi hai vdo pro-rata ki bhi...check the channel

[@harshv1009]

@@sakshiagarwal5573 or bhi type ke questions h .,

[@anythinghappensofficial5427]

Very helpful

[@harshittastic]

Ideal Ratio of current ratio is 2:1 High current ratio shows better position of firm yo meet it's current liabilities or obligations Having low current ratio then 2:1 shows the firm will face problem in meeting it's current obligations Note :- HAVING VERY HIGH MUCH CR is also not good as it shows that firm is not using the funds efficiently or adequately.

[@rudrasah23]

Sir I have My Accounts Viva on this chapter on Wednesday, I hope now I will rock it ✅😀

[@kavyanshpahadiya9195]

are bhai tum bhi idhar sahi hai practical to kar liya par iss chapter ki theory bhi bhot important hai viva ke liye bhi aur exam ke liye bhi isliye mai bhi kar raha hai hu

[@rudrasah23]

@@kavyanshpahadiya9195 ok thanks 👍🏻

[@kavyanshpahadiya9195]

@@rudrasah23 bro iss video ke notes nahi mil rahe yaar

[@snehagarg8555]

Kesiiii gayii account viva??

[@kavyanshpahadiya9195]

@@snehagarg8555 hui nahi abhi tak

[@Uhn808]

THANKS YOU

[@ramprashad5617]

Thanku so much sir you are great

[@factshub6691]

Indeed this is something that nobody use to tell.... Great sir!!!! ❤️❤️

[@anuragjain9586]

Thank you so much sir 😊

[@deepikabagrecha1940]

Sir inventory turnover ratio higher hua to working capital kam kyu hogi?

[@puneet3880]

Sir there is very confusion in ied date plz make a video of only date according to ncert ( because we are studying from sandeep ghar edition which has different date and we have to follow ncert date?) 🙏🙏🙏🙏🙏🙏

[@AriN_KD]

Thank you so much sir 🙏🏻 🤩

[@fatimaafzal4859]

Activity ratio 1) inventory turnover ratio= COGS/avg inv 2) trade receivable turnover ratio = net cr sales/ avg TR 3) trade payables turnover ratio= net cr purchase/ avg TP 4) working capital = SALES/WC. WC=CA-CL

[@nandinithakur1687]

You nd parag sir r best for accounts💓

[@iqrasarwar8528]

Nice explanation sir full support you

[@samimmallick4944]

Thank you so much sir...♥♥

[@JOTRAMGARHIA001]

Sir...you are the best 😍

[@mixercreation6662]

Best teacher on KZbin ❤️❤️❤️❤️

[@learnwithaashish6499]

kzbin.info/www/bejne/an6soKajq6yeh5o

[@Argo7gamer]

Thankuuuuuuu sirrrrr ❤️

[@ashishjha7793]

kha pe milega sir ratio ka 50 questions???

[@pujasharma4896]

thanks for your efforts sir

[@anjalikori3450]

U are best sirr❤️

[@anjujain7303]

Sir ROI term 1 syllabus m nhi hai

[@prathamagrawal795]

Int coverage ratio = pbit / intrest charged

[@jyotigawri5544]

CURRENT RATIO = CA/CL QUICK RATIO =QA/CL DEBT TO EQUITY = D/E PROPRIETOR RATIO= SF/TA

[@Laughxbts]

Sir aap cha gaye❤❤❤

[@satakshisinha3751]

Operating expenses include depreciation, office administration and selling and distribution

[@prathamwadhwa4927]

percentage pure times fraction

[@simran5036]

Thnq

[@13chaudharyraj]

My pleasure

[@madhurimauryashayarofficia9765]

Thx sir each and every chapter theroy plus numerical done for cuet only this last chapter is remaining now business studies and eng and gernal tesr left

[@adibanazneen2542]

Sir plzz provide the pdf on KZbin too bcoz so many students doesn't use telegram

[@satvikmanitripathi3226]

Amazing sir

[@prathamagrawal795]

Proprietary ratio = eqity / total assets

[@ritikchoudhary7810]

I love your videos sir❤️❤️

[@shubhaagarwal4989]

Tomorrow is my accountancy viva u helped me so much sir🙏🏻🙏🏻

[@boredddddddd28]

38:09 thanks ❤

[@harshittastic]

Ratio is arthmetical representation of two inter dependent Related item ..in form of P/Q