Calculation of liquidity ratios current ratio and acid-test, Financial Accounting

Assignment Help:

 

Calculation of Liquidity ratios Current Ratio and Acid-Test Ratio -

         
   

2008

2009

2010

A

Inventory

1388168

2030972

2651760

B

Current Assets

1784275

2353271

2905145

C

Current Liabilities

992683

1340291

1743763

D

Administrative Expenses

1338918

1797197

2319148

E

Selling Expenses

89749

123639

165962

F

Operational Expenses

1428667

1920836

2485110

         
         
 

Current Ratio (B / C)

1.80

1.76

1.67

         
 

Acid - Test Ratio [(B-A) / C] =

0.40

0.24

0.15

         
 

Defensive Interval period / ratio (in days) [B / (F / 360)]

450

441

421

         
 

Assumption - We have assumed the operational expenses to include "Administrative expenses" and "Selling Expenses" and a year to be of 360 days.

 

As shown by the ratios above all liquidity ratios i.e. Current Ratio, Acid Test ratio and Defensive Interval period are showing a declining trend from 2008 to 2010. This might be due to the global recession during that period. None of the ratios are increasing or improving after 2008 till 2010.

The liquidity position of the firm is not good as the best measure of liquidity i.e. the quick ratio is also declining continuously in 2009 and 2010 vis-à-vis the previous years.


Related Discussions:- Calculation of liquidity ratios current ratio and acid-test

Partnership amalgamation, how to prepare the accounts when goodwill is not ...

how to prepare the accounts when goodwill is not to be maintained in the books

Schedule of cost of goods, The following information was taken from the led...

The following information was taken from the ledger of Jefferson Industries, Inc.: Direct labor $85,000 Administrative expenses $59,0

Cash cycle, Explain the movements in working capital in terms of a business...

Explain the movements in working capital in terms of a business''s cash cycle. Explain some of the options available and their effect on the cash cycle.

Income statement, given the following information: cash-171,100 accounts re...

given the following information: cash-171,100 accounts receivable-9400 prepaid studio rent-3000 unexpired insurance-7200 supplies-500,equipment-18,000 accumulated depreciation-7200

Illustrations of accounting policies-financial statement, Illustrations of ...

Illustrations of Accounting Policies A Ltd., has decided to change its policy of writing off borrowing costs to capitalizing the same. As at 31st December, 2003, the company had

the current stock price of great pumpkins farms, Great Pumpkin Farms just ...

Great Pumpkin Farms just paid a dividend of $3.50 on its stock.  The growth rate in dividends is expected to be a constant 5 percent per year indefinitely.  Investors need a 16 per

What are do you meant by an enterprise system, Question : i) Show the i...

Question : i) Show the interdependence of business strategy and Information Systems in an organization. ii) Distinguish using suitable examples between decision-support syst

AFM, I need help with assignment completeion

I need help with assignment completeion

Accounting for lease, what are the concept of economic substance over legal...

what are the concept of economic substance over legal form under accounting for lease?

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd