Activity Ratios | Full Explanation for Class 12 Accountancy | One Video Is Enough

Описание: This one-shot lecture explains various activity ratios like inventory turnover ratio, trade receivables turnover ratio, trade payables turnover ratio, working capital turnover ratio, fixed assets turnover ratio and net assets turnover ratio in a clear, logical, and exam-oriented manner. The topic is covered under Chapter 4, Book 3 — Analysis of Financial Statements (Class 12 Company Accounts). The lecture also includes CBSE-pattern numerical examples, enabling students to grasp concepts easily and write accurate, well-structured answers in examinations.

Activity Ratios | Full Explanation for Class 12 Accountancy | One Video Is Enough

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In this video lecture, we explain the analysis of financial statements Class 12 in a clear and exam-oriented manner. This session is specially designed for students who want to understand financial statements of a company Class 12 with practical clarity.
You will learn the concept of ratio analysis with special focus on activity ratios, which help in measuring the efficiency of business operations. Important ratios like inventory turnover ratio, trade receivables turnover ratio, and trade payables turnover ratio are discussed with easy examples.
The lecture also covers working capital turnover ratio and explains how to calculate working capital step by step so that students can confidently solve numerical questions. Along with this, we discuss fixed assets turnover ratio and net assets turnover ratio to understand asset utilization.
Key concepts such as cost of goods sold and cost of revenue from operations are explained to connect ratios with real financial data. The video also helps you understand the debt collection period and its importance for managing cash flow.
This lecture is very useful for students studying Class 12 financial statements of a company, especially for board exams and competitive exams. The explanation is kept in simple English for easy understanding.
📘 Perfect for Class 12 Accountancy students
📊 Concept clarity + exam preparation
🎯 Easy language and logical explanation

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