The following contains information from the records of the Balfor Architecture Firm

Balfor Architecture Firm
Selected Financial Information
December 31, 2017
Current Assets $80,000
Current Liabilities 42,000
Long-Term Assets 95,000
Long-Term

A) The company has $2.42 of current assets for every $1.00 of liabilities.
B) The company has $1.90 of current assets for every $1.00 of current liabilities.
C) The company has $1.58 of current assets for every $1.00 of liabilities.
D) The company has $0.62 of current assets for every $1.00 of current liabilities.

B .Current ratio = Total current assets / Total current liabilities
Current ratio = $80,000 / $42,000 = 1.90

Business

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Which of the following formulae is used to calculate average total assets for the return on assets ratio?

A) Average total assets = (Beginning total assets + Ending total assets) x 2 B) Average total assets = (Beginning total assets - Ending total assets) x 2 C) Average total assets = (Beginning total assets - Ending total assets) / 2 D) Average total assets = (Beginning total assets + Ending total assets) / 2

Business

Purchase discounts are calculated on the amount of the merchandise purchased including freight costs

Indicate whether the statement is true or false

Business