Sir, how to calculate current ratio?

Ans: Your current liability should include CC account liability. So, total current liability is 36000+1200000.

Ok sir there its comes th result .but in example it is  result is 1.85.

That means out of secured loans of amount 429812 (liability), there are some loans of temporary nature of amount 81312. Add that to your CURRENT LIABILITY, you will get that result too.

Sir where from you get Rs 429812.

Sorry i want ot say where from  RS 81312 came from sir.

Sir,

where from you bring the amount of RS 81312.

Sir,

 Shall i attached the sheet ther is no other loan beyon this one.

No need to attach anything. Check yourself whether any such figure you totalled up in loans?. if nothing of that sort in data, answer to the example is 1.9717 only.