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Question : Which of the following statements is not true with respect to liquid ratio?

Option 1: liquid ratio is considered more dependable than current ratio

Option 2: liquid ratio less dependable than current ratio

Option 3: Inventory is included in liquid assets

Option 4: Ideal liquid ratio is 1: 1


Team Careers360 5th Jan, 2024
Answer (1)
Team Careers360 12th Jan, 2024

Correct Answer: Inventory is included in liquid assets


Solution : Answer = Inventory is included in liquid assets.

Liquid assets typically exclude inventory. The liquid ratio, although similar to the current ratio, focuses more on immediate liquidity by excluding inventory from current assets.

Liquid Assets = Current Assets - Stock - P.Paíd Expenses.
Hence, the correct option is 3.

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