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

Common size financial statements, Common size Financial Statements:   ...

Common size Financial Statements:   Below this process, the total of the tasks side and the total of the possessions side of a Balance Sheet are taken as 100 and each item in

Final accounts, stpes to be taken prepaing for final accounts

stpes to be taken prepaing for final accounts

Explain about business entity concept, Q. Explain about business entity con...

Q. Explain about business entity concept? A business entity perhaps made up of several different legal entities. For example a large business such as General Motors Corporation

Eco-02, “Ledger is said to be the principal book entry and the transactions...

“Ledger is said to be the principal book entry and the transactions can even be directly entered into the ledger account.” Elaborate and explain why journal is necessary.

FNSACC501 – Provide financial and business performance infor, Part 1: Stude...

Part 1: Students should consult with appropriate personnel in order to undertake an assessment of the client’s financial needs. Students must undertake an interview / consultation

Accounting errors-transaction errors, Accounting Errors-Transaction Errors ...

Accounting Errors-Transaction Errors How would the following errors affect the account balances and the basic accounting equation, Assets = Liabilities + Owners' Equity? How do the

Ethical behavior of accountants, Numerous accounting organizations have cod...

Numerous accounting organizations have codes of ethics governing the behaviour of their members. For example both the American Institute of Certified Public Accountants and the Ins

What do you mean by contingent liabilities, Q. What do you mean by Continge...

Q. What do you mean by Contingent liabilities? Contingent liabilities -- liabilities which are not recorded on a company's financial reports though whichmight become due. If a

Journal and ledger, ledger is said to be the principal book entry and the t...

ledger is said to be the principal book entry and the transactions can even be directly entered into the ledger account. Elaborate and explain why journal is necessary?

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