What is current ratio in terms of accounting, Accounting Basics

Assignment Help:

Q. What is current ratio in terms of accounting?

The current ratio specifies the short-term debt-paying ability of a company. To find the current ratio we divide current assets by current liabilities for example that The Home Depot's current assets as of 2001 January 28 were USD 7777000000 and its current liabilities were USD 4385000000. Therefore its current ratio was Current ratio= Current assets /Current liabilities

USD7,777,000,000/ USD4,385,000,000 =1.77 :1

The current ratio of 1.77:1 for The Home Depot signifies that it has approximately twice as many current assets as current liabilities. For the reason that current liabilities are normally paid with current assets the company appears to be able to pay its short-term obligations easily.

In calculating a company's short-term debt-paying skill you should as well examine the quality of the current assets. If they comprise large amounts of uncollectable accounts receivable and/or obsolete and unsalable inventory even a 2:1 current ratio perhaps inadequate to permit the company to pay its current liabilities. The Home Depot undoubtedly doesn't have such a problem.


Related Discussions:- What is current ratio in terms of accounting

Balance sheet concepts, THE BALANCE SHEET CONCEPTS According to Howard,...

THE BALANCE SHEET CONCEPTS According to Howard, a Balance Sheet might be definite as - 'a statement which reports the principles owned by the enterprise and the assert of the c

What are the break-even levels of ebit, John is considering the best capita...

John is considering the best capital structure for his firm. Suppose there are two capital structures for him to choose from. Structure A would have 7,000 shares of stock and $160,

Accounting, what are the basics of accounting

what are the basics of accounting

Difference between debit and credit, Difference between Debit and  Credit ...

Difference between Debit and  Credit Debit- used to record employer's FICA taxes, state unemployment taxes and federal unemployment taxes incurred during an accounting period

Shares of common stock - retained earnings, XYZ Technology had $640,000 of ...

XYZ Technology had $640,000 of retained earnings on December 31, 2010. The company paid common dividends of $50,000 in 2010 and had retained earnings of $500,000 on December 31, 20

Determine the types of credit card sales, Determine the types of Credit car...

Determine the types of Credit card sales Bank Credit Card Sales - Most retail businesses accept bank credit cards. Treated as a CASH sale. Recording Bank Credit Card Sale

What is differences in access to financial information, What is differences...

What is differences in access to financial information Distinction between the two areas of accounting reflects, to some extent, differences in access to financial information.

Revaluation model, Is there nay depreciation needed to perform when the rev...

Is there nay depreciation needed to perform when the revaluation model is applied to the asset?

Explain sales return, Q. Explain sales return? A sales return is mercha...

Q. Explain sales return? A sales return is merchandise return by a buyer. Buyers and Sellers regard a sales return as a cancellation of a sale. Otherwise some customers keep un

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