Class 12 Accountancy Ratios Formulas Chart PDF – Quick Revision

Class 12 Accountancy में Accounting Ratios से हर साल numerical questions आते हैं। इसलिए ratios के formulas याद रखना और Balance Sheet से figures सही निकालना बहुत जरूरी है। इस post में आपको Class 12 Accountancy के सभी important ratios का formula chart मिलेगा, जिसे आप board exam से पहले quick revision के लिए use कर सकते हैं।

यह chart Liquidity Ratios, Solvency Ratios, Activity Ratios औr Profitability Ratios को cover करता है। नीचे से आप Ratios Formulas Chart PDF download भी कर सकते हैं।

DOWNLOAD Class 12 Accountancy Ratios Formulas Chart PDF

Accounting Ratios क्या होते हैं?

Accounting Ratios दो या दो से अधिक financial figures के बीच mathematical relationship होते हैं। इनका use company की liquidity, solvency, efficiency औr profitability को समझने के लिए किया जाता है।

Class 12 Accountancy में ratios को 4 categories में divide किया जाता है:

Liquidity Ratios – Short-term payment ability
Solvency Ratios – Long-term financial position
Activity/Turnover Ratios – Efficiency of assets
Profitability Ratios – Earning capacity

Liquidity Ratios Formulas

Liquidity Ratios बताते हैं कि company अपनी short-term liabilities को कितनी आसानी से pay कर सकती है।

Ratio	Formula	Ideal Ratio
Current Ratio	Current Assets / Current Liabilities	2:1
Quick Ratio / Acid Test Ratio	Quick Assets / Current Liabilities	1:1
Working Capital	Current Assets − Current Liabilities	Positive

Important Points:

Current Assets = Cash, Bank, Debtors, Bills Receivable, Inventory, Prepaid Expenses
Current Liabilities = Creditors, Bills Payable, Outstanding Expenses, Bank Overdraft
Quick Assets = Current Assets − Inventory − Prepaid Expenses
Working Capital positive होना अच्छा माना जाता है, लेकिन बहुत ज्यादा working capital idle funds दिखा सकता है।

Solvency Ratios Formulas

Solvency Ratios बताते हैं कि company अपनी long-term debts को कितनी अच्छी तरह repay कर सकती है।

Ratio	Formula	Ideal Ratio
Debt-Equity Ratio	Long-term Debt / Shareholders’ Funds	2:1
Total Assets to Debt Ratio	Total Assets / Long-term Debt	Higher is better
Interest Coverage Ratio	EBIT / Interest	Higher is better
Proprietary Ratio	Shareholders’ Funds / Total Assets	Higher is better

Important Points:

Long-term Debt = Debentures, Long-term Loans, Public Deposits
Shareholders’ Funds = Equity Share Capital + Preference Share Capital + Reserves and Surplus − Fictitious Assets
EBIT = Earnings Before Interest and Tax
Interest Coverage Ratio जितना ज्यादा होगा, company की interest-paying ability उतनी बेहतर मानी जाएगी।

Activity Ratios Formulas

Activity Ratios बताते हैं कि company अपने assets का कितनी efficiently use कर रही है।

Ratio	Formula
Inventory Turnover Ratio	Cost of Revenue from Operations / Average Inventory
Trade Receivables Turnover Ratio	Net Credit Revenue from Operations / Average Trade Receivables
Trade Payables Turnover Ratio	Net Credit Purchases / Average Trade Payables
Working Capital Turnover Ratio	Revenue from Operations / Working Capital
Fixed Assets Turnover Ratio	Revenue from Operations / Net Fixed Assets
Average Collection Period	365 / Trade Receivables Turnover Ratio
Average Payment Period	365 / Trade Payables Turnover Ratio

Important Points:

Average Inventory = (Opening Inventory + Closing Inventory) / 2
Average Trade Receivables = (Opening Debtors + Closing Debtors + Opening B/R + Closing B/R) / 2
Average Trade Payables = (Opening Creditors + Closing Creditors + Opening B/P + Closing B/P) / 2
Net Credit Purchases = Credit Purchases − Purchase Returns
Net Credit Revenue from Operations = Credit Sales − Sales Returns

Profitability Ratios Formulas

Profitability Ratios बताते हैं कि company कितनी efficiently profit कमा रही है।

Ratio	Formula
Gross Profit Ratio	Gross Profit / Revenue from Operations × 100
Operating Ratio	Operating Cost / Revenue from Operations × 100
Operating Profit Ratio	Operating Profit / Revenue from Operations × 100
Net Profit Ratio	Net Profit / Revenue from Operations × 100
Return on Investment (ROI)	Net Profit before Interest and Tax / Capital Employed × 100
Return on Net Worth	Net Profit after Tax / Shareholders’ Funds × 100
Earnings Per Share (EPS)	Net Profit after Tax − Preference Dividend / Number of Equity Shares

Important Points:

Gross Profit = Revenue from Operations − Cost of Revenue from Operations
Operating Cost = Cost of Revenue from Operations + Operating Expenses
Operating Profit = Gross Profit − Operating Expenses
Net Profit = Operating Profit − Non-operating Expenses + Non-operating Incomes
Capital Employed = Shareholders’ Funds + Long-term Debt
Operating Ratio जितना कम होगा, company की efficiency उतनी बेहतर मानी जाएगी।

20 Most Repeated Ratio Questions for 2027

Calculate Current Ratio from the given Balance Sheet.
Calculate Quick Ratio when inventory is given.
Calculate Working Capital.
Calculate Debt-Equity Ratio.
Calculate Total Assets to Debt Ratio.
Calculate Interest Coverage Ratio.
Calculate Proprietary Ratio.
Calculate Inventory Turnover Ratio.
Calculate Trade Receivables Turnover Ratio.
Calculate Trade Payables Turnover Ratio.
Calculate Working Capital Turnover Ratio.
Calculate Fixed Assets Turnover Ratio.
Calculate Average Collection Period.
Calculate Average Payment Period.
Calculate Gross Profit Ratio.
Calculate Operating Ratio.
Calculate Operating Profit Ratio.
Calculate Net Profit Ratio.
Calculate Return on Investment.
Calculate Earnings Per Share.

Ratio Analysis के लिए Balance Sheet Items

Balance Sheet Item	Ratio Type
Current Assets, Current Liabilities	Liquidity Ratios
Long-term Debt, Shareholders’ Funds	Solvency Ratios
Inventory, Debtors, Creditors	Activity Ratios
Gross Profit, Net Profit, Revenue from Operations	Profitability Ratios

Ratios Solve करने की आसान Trick

Question में दिया ratio पहचानें – जैसे Current Ratio, Debt-Equity Ratio, Gross Profit Ratio।
Formula लिखें – हमेशा formula पहले लिखें, इससे step marks मिलते हैं।
Figures identify करें – Balance Sheet से सही item निकालें।
Calculation करें – Decimal औr percentage ध्यान से लिखें।
Interpretation दें – जहां पूछा हो, short conclusion लिखें।

Example:
Current Assets = ₹4,00,000
Current Liabilities = ₹2,00,000

Current Ratio = Current Assets / Current Liabilities
= ₹4,00,000 / ₹2,00,000
= 2:1

Best Way to Revise Ratios

हर formula रोज़ 5 बार लिखें।
Balance Sheet से figures निकालने का practice करें।
हर ratio के 5 numericals solve करें।
Ideal ratio याद रखें – Current Ratio 2:1, Quick Ratio 1:1, Debt-Equity Ratio 2:1।
Formula chart print करके study table पर लगाएं।
Weekly mock test दें – Ratios के numericals timer लगाकर solve करें।

7-Day Ratio Revision Plan

Day	Ratios to Revise
Day 1	Current Ratio, Quick Ratio, Working Capital
Day 2	Debt-Equity Ratio, Total Assets to Debt Ratio
Day 3	Interest Coverage Ratio, Proprietary Ratio
Day 4	Inventory Turnover Ratio, Trade Receivables Turnover Ratio
Day 5	Trade Payables Turnover Ratio, Working Capital Turnover Ratio
Day 6	Gross Profit Ratio, Operating Ratio, Net Profit Ratio
Day 7	Return on Investment, EPS + Full Mock Test

FAQs

Q1. Class 12 Accountancy में Accounting Ratios से कितने marks आते हैं?

Accounting Ratios से हर साल numerical questions आते हैं। यह Financial Statement Analysis का सबसे important chapter है और board exam में अच्छे marks दिलाता है।

Q2. Current Ratio औr Quick Ratio में क्या difference है?

Current Ratio में सभी current assets आते हैं, जबकि Quick Ratio में inventory औr prepaid expenses exclude किए जाते हैं।

Q3. Debt-Equity Ratio का ideal ratio क्या है?

Debt-Equity Ratio का ideal ratio 2:1 माना जाता है। इसका मतलब है कि long-term debt, shareholders’ funds के दोगुने तक हो सकती है।

Q4. Gross Profit Ratio कैसे calculate करें?

Gross Profit Ratio = Gross Profit / Revenue from Operations × 100. इसमें Gross Profit औr Revenue from Operations का सही figure Balance Sheet यr Income Statement से निकालें।

Q5. Ratios Formulas Chart PDF कहां से download करें?

आप इस post में दिए गए download button से Class 12 Accountancy Ratios Formulas Chart PDF download कर सकते हैं।

Related Study Material on CommerceWallah12

Final Words

Class 12 Accountancy में Accounting Ratios से अच्छे marks पाने के लिए formulas याद रखना औr numericals की daily practice करना जरूरी है। ऊपर दिया गया formula chart आपको board exam से पहले quick revision में मदद करेगा।

अगर आपको ये notes useful लगे, तो इस post को अपने classmates और WhatsApp study groups में share करें। ऐसे ही free notes, important questions और PDFs के लिए CommerceWallah12.com visit करते रहें।