| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| Total Assets | 15,00,000 | Bills Payable | 60,000 |
| Total Debts | 12,00,000 | Bank Overdraft | 50,000 |
| Creditors | 90,000 | Outstanding Expenses | 20,000 |
SOLUTION
Total Assets = Rs. 15,00,000
Current Liabilities = Creditors + Bills Payable + Bank Overdraft + Outstanding Expenses
= 90,000 + 60,000 + 50,000 + 20,000
= 2,20,000
Long-Term Debt = Total Debt – Current Liabilities
= 12,00,000 – 2,20,000
= Rs. 9,80,000
Total assets to Debt ratio = Total assets / Long-Term Debt
= 15,00,000 / 9,80,000
= 1.53: 1