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NCERT Solutions For Class 12 Accountancy Part II Chapter 5 Accounting Ratios provides us with the useful information to all the topics. Here you can read Chapter 5 of Class 12 Accountancy-II NCERT Book. TS Grewal Solutions for Class 12 Accountancy â Company Account â Accounting for Share Capital (Volume II) Question 1. O.M. Accounting ratios are used as an important tool of analysing the financial performance of the company over the yearsansdas comparative position among other companies in the industry. The entire NCERT textbook questions have been solved by best teachers for you. Download NCERT Solutions for Class 12 Accountancy Part II Chapter 5 Accounting Ratios in pdf. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. Reliability of Ratios: Since, ratios are calculated based on the financial information, if the information available is not correct ratios calculated using such information will also be incorrect. 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