A company's current ratio is 2:1. If it purchases goods on credit for ₹1,00,000, what will be the effect on the current ratio? MCQ with Answer and Explanation

A company's current ratio is 2:1. If it purchases goods on credit for ₹1,00,000, what will be the effect on the current ratio?
A. It will become 1:1
B. It will remain unchanged
C. It will increase
D. It will decrease
Answer: Option D
Solution (By JKSSB Mock Tests)
When the current ratio is greater than 1 (e.g., 2:1), an equal increase in current assets and current liabilities (like credit purchase) will result in a decrease in the ratio.

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Practice More Accountancy and Book Keeping Questions

Question #1
The term 'Prepaid Expense' is treated as:
A. A loss
B. An asset
C. A liability
D. An expense

Correct Answer: Option B


Explanation:
Prepaid expenses are treated as current assets because they represent future economic benefits for which payment has already been made.

Question #2
The balance of 'Petty Cash Book' is:
A. An expense
B. Income
C. An asset
D. A liability

Correct Answer: Option C


Explanation:
Petty cash balance is cash in hand, an asset.

Question #3
Under the Single Entry system, if additional capital introduced is Rs 20,000, Closing Capital is Rs 80,000, Opening Capital is Rs 50,000, and Drawings are Rs 15,000, what is the profit/loss?
A. Profit Rs 15,000
B. Profit Rs 25,000
C. Loss Rs 5,000
D. Profit Rs 65,000

Correct Answer: Option B


Explanation:
Profit = Closing Cap (80k) + Drawings (15k) - Opening Cap (50k) - Additional Cap (20k) = 95k - 70k = Rs 25,000 Profit.