অর্থায়নের নীতিমালা ২য় বর্ষ ব্যবস্থাপনা বিভাগের কিছু গুরুত্বপূর্ণ সাজেশন

 গাণিতিক সমস্যাবলি ও সমাধান (Mathematica

[2] একনজরে কিছু গুরুত্বপূর্ণ গাণিতিক সূত্রাবলি

(1) Liquidity ratio :

1. Current ratio Current asset Current liabilities

Here, Current assets Cash in hand + Cash at bank + Accounts receivable + Notes receivable+

Current liabilities Accounts payable + Notes payable + Bank overdraft + Outstanding expense + Income tax payable Inventory/stock + Prepaid expense+ Accrued income Current assets-Inventory - Prepaid expense

2. Acid test/Quick ratio =-

Quick assets

Quick liabilities

Note: Quick ratio নির্ণয় করার সময় Current liabilities থেকে Bank overdraft বাদ না দিয়ে সমাধান করলেও 3. Absolutely/Super quick ratio Cash Bank + Marketable securites

Current liabilities- Bank overdraft

(ii) Activity ratio :

Quick liabilities

1. Inventory turnover ratio

Cost of goods sold

Average inventory or closing inventory

Sales 2. Total assets turnover Total assets

(iii) Debt ratio;

1. Time interest earned ratio or interest coverage ratio Interest

EBIT

Long term debt Shareholders equity

Here,

2. Debt equity ratio

Outside liabilities = Long term debt + Current liabilities

Outside liabilities

or Shareholder equity

Long term debt Equity capital + Long term debt

3. Debt to total capital ratio

Total debt

4. Debt to total assets Total assets

Owners fund/Proprietors fund Here,

5. Proprietory ratio Total assets

Owners fund Equity share capital + Prefere =

share capital + Reserve and surplus Profit

loss account+Deferred expense + Fictitious ass

Fixed interest bearing securities 6. Capital gearing ratio (iv) Profitability ratio:

Equity fund

1. Gross profit ratio Net sales x100

Gross profit

Here, EAT-Earning after tax

2. Net profit margin ratio Net sales 3. Return on equity capital

Net profit or EAT

x 100

EAT x 100 Equity capital

4. Operating profit ratio Operating profit or EBIT

Net sales

5. Return on total assets (ROA)- Earning for available for common stockholder

Total assets

6: Cost of goods sold ratio Cost of goods sold Sales

100

7. Earning per share (EPS)- Number of shares outstanding Net profit after tax-Preference dividend Or

Earning available for common stockholders

No. of equity share

অর্থায়নের নীতিমালা

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(v) Expense ratio:

Administrative expense + Selling expense

1. Operating expense ratio

Net sales

× 100

Marketing expense

2. Marketing expense ratio

3. Administrative expense ratio

Net sales

× 100

Administrative expense

× 100

Net sales

Easy Math Basic Problem: Category-B & C

Problem-01 Year Question & Solution N.U. (2nd) BBA (Hons.) Management 2015 No-04 The following information of a firm is given below:

Cash

Account Titles

Amount (in Tk.)

Marketable securities

Checking account

3,200

Credit card payable

1,000 800

Short-term notes payable Calculate liquidity ratio.

00

Solution: We know,

Liquidity ratio= Liquied assets

Liquied liabilities

Cash+Marketable securities + Checking account Credit card payable + Short term notes payable

3,200+1,000+800 1,200 + 900

Problem-02

5,000

2,100 -2.38:1

Year Question & Solution N.U. (2nd) BBA (Hons.) Management

Following is the financial information of Munmun Ltd:

Cash

Accou

2016

No-06