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WAEC Accounting 2015 Theory — Question 6

Question 6 of 13 from the West African Examinations Council (WAEC) Accounting 2015 Theory paper, with the correct answer and a full explanation.

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3(a). State two ratios which fall under each of the following classification of accounting ratios: (i) Profitability; (ii) Activity; (iii) Liquidity; (iv) Investment; (v) Leverage.

Model answer

(i) Profitability ratio: Gross profit margin ratio; Return on capital employed ratio; Net profit margin ratio. (ii) Activity ratio: Rate of stock turnover; Average collection period; Average payment period. (iii) Liquidity ratio: Current asset ratio; Acid test ratio; Working capital. (iv) Investment ratio: Earnings per share; Profit-earning ratio; Dividend ratio. (v) Leverage ratio: Gearing ratio; Time interest earned ratio.

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