Accounting Ratios | Class 12 Accountancy | Part 2 | Current & Liquid Ratio | Full Concept + PYQs

Welcome to Part 2 of Accounting Ratios – Class 12 Accountancy! 📊 In this session, the teacher explains two important Liquidity Ratios — Current Ratio and Liquid (Quick) Ratio — with complete formulas, concepts, and numerical illustrations. This video is perfect for CBSE Class 12 students preparing for Board Exams 2025, DK Goel-based practice, and quick concept clarity for ratio analysis. 🔍 Topics Covered in This Video: ✔️ Meaning of Liquidity Ratios ✔️ Concept of Current Ratio ✔️ Formula and Ideal Ratio of Current Ratio ✔️ Concept of Liquid (Quick) Ratio ✔️ Formula and Ideal Ratio of Quick Ratio ✔️ Difference Between Current and Quick Ratio ✔️ Numerical Questions Based on Liquidity Ratios ✔️ DK Goel + NCERT + PYQs Covered 🧮 Key Formulas: Current Ratio = Current Assets ÷ Current Liabilities  ✅ Ideal Ratio: 2 : 1 Liquid Ratio = Quick Assets ÷ Current Liabilities  ✅ Quick Assets = Current Assets – (Inventory + Prepaid Expenses)  ✅ Ideal Ratio: 1 : 1 💡 Concept Highlights: Understand how these ratios measure short-term solvency of a business. Learn to calculate ratios step-by-step from balance sheet data. Know the importance and interpretation of ideal ratios in analysis. Includes common exam numericals and tricky PYQs explained in detail. 📚 Best For: ✔️ Class 12 Accountancy Students | Board Exam ✔️ DK Goel + NCERT-Based Practice ✔️ Concept Clarity + Revision ✔️ Numerical Question Practice 👉 Don’t forget to Like 👍, Share 🔄 & Subscribe 🔔 ‪@commathub‬ for more Class 12 Accountancy One Shots, Ratio Analysis, and Board Exam Revisions! 📌 Follow Me for Notes & Updates: 📺 YouTube: ‪@commathub‬ ‪@Commathubclips‬ ‪@Commathub910‬ 📸 Instagram:   / commat_hub   📘 Facebook:   / 1crqmbnzay   #AccountingRatios #Class12Accountancy #CurrentRatio #LiquidRatio #QuickRatio #CBSEClass12 #CommAtHub #CBSE2025 #AccountancyOneShot #DKGoelSolutions #FinancialAnalysis #CommerceWithCommatHub #AccountancyRevision #LiquidityRatios #RatioAnalysis #Class12Commerce #BoardExamPreparation #NCERTAccountancy #Class12BST #CommerceStudents