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If you are searching TS Grewal Solutions, you are at the right site. O.M. NCERT Solution for Class 12 Accountancy Chapter 5 - Accounting Ratios d. Working Capital Turnover Ratio: Working capital turnover ratio is used to measure the efficiency of a company in using its working capital to support the sales. And NCERT solutions for the chapter give the gist and questions that are likely to appear in the exams. NCERT Solutions For Class 12 Accountancy Part II Chapter 5 Accounting Ratios provides us with the useful information to all the topics. The entire NCERT textbook questions have been solved by best teachers for you. Accounting Ratios Class 12 DK Goel Solutions: An Outline of Chapter 5. 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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