List-I | List-II | ||
(A) | Interest Coverage Ratio | (I) | Rate of return |
(B) | Choice of Technique | (II) | Fixed Capital |
(C) | Credit Allowed | (III) | Capital structure |
(D) | Capital budgeting decisions | (IV) | Working Capital |
Liabilities | Amount | Assets | Amount |
---|---|---|---|
Capital | 50,000 | Machinery | 50,000 |
Creditors | 30,000 | Furniture | 20,000 |
Bank Overdraft | 5,000 | Debtor | 8,000 |
Short Term Loan | 6,000 | Short Term Investment | 5,000 |
Cash | 6,000 | ||
92,000 | 92,000 |
List I Formula | List II Term/Item | ||
A. | Current liiabilities - working capital | I. | Capital Employed |
B. | Shareholders Fund - Debts | II. | Operating Cost |
C. | Operating Expenses - Cost of Revenue from operation | III. | Current Assets |
D. | Net Profit - Non Operating Expenses (-) Non Operating Inccentive | IV. | Operating Profit |