Question

Find the Acid-test ratio, Cash ratio, and Accruals ratio for the years 2015-2017  

first column is 2017 then  2016 then 2015

Cash and due from banks		2,012	1,853	1,382
Interest-bearing deposits in other banks		1,899	3,583	3,932
Federal funds sold and securities purchased under agreements to resell		70	15	-
Debt securities held to maturity		1,658	1,362	1,946
Trading account securities		-	124	143
Debt securities available for sale		23,403	23,781	22,710
Loans held for sale		348	718	448
Loans, net of unearned income		79,947	80,095	81,162
Allowance for loan losses		(934)	(1,091)	(1,106)
Net loans		79,013	79,004	80,056
Other earning assets		1,891	1,644	1,652
Premises and equipment, net		2,064	2,096	2,152
Interest receivable		337	319	319
Goodwill		4,904	4,904	4,878
Residential mortgage servicing rights at fair value		336	324	252
Other identifiable intangible assets		177	221	259
Other assets		6,182	6,020	5,921
Total assets		124,294	125,968	126,050
Liabilities and Stockholders’ Equity
Deposits:
Non-interest-bearing		36,127	36,046	34,862
Interest-bearing		60,762	62,989	63,568
Total deposits		96,889	99,035	98,430
Borrowed funds:
Short-term borrowings:
Other short-term borrowings		500	-	10
Total short-term borrowings		500	-	10
Long-term borrowings		8,132	7,763	8,349
Total borrowed funds		8,632	7,763	8,359
Other liabilities		2,581	2,506	2,417
Total liabilities		108,102	109,304	109,206
Stockholders' equity:
Preferred stock		820	820	820
Common stock		12	13	13
Additional paid-in capital		15,858	17,092	17,883
Retained earnings		1,628	666	(115)
Treasury stock		(1,377)	(1,377)	(1,377)
Accumulated other comprehensive income (loss), net		(749)	(550)	(380)
Total stockholders' equity		16,192	16,664	16,844
Total liabilities and stockholders' equity		124,294	125,968	126,050

Ratios:

Find the Acid-test ratio, Cash ratio, and Accruals ratio for the years 2015-2017  

Answer 1

Acid Test Ratio	=	Cash + Cash Equivalents + Short Term Investments + Current Receivables
		Current Liabilities

Cash Ratio	=	Cash + Cash Equivalents
		Current Liabilities

Accruals Ratio	=	Net Income - Free Cash Flow
		Total Assets

Acid Test Ratio

Year	2017	2016	2015
Cash	2012	1853	1382
Interest Bearing Deposits	1899	3583	3932
Securities to resell	70	15	0
Trading Account Securities	-	124	143
Debt Securities for sale	23403	23781	22710
Loans held for sale	348	718	448
Interest Receivable	337	319	319
Liquid Assets	28069	30393	28934
Short Term Borrowing	500		10
Other Liabilities	2581	2506	2417
Non interest Bearing	36127	36046	34862
Current Liabilities	39208	38552	37289
Cash Ratio	0.7159	0.7884	0.7759
	.7159 : 1	.7884 : 1	.7759 : 1

Cash Ratio

Year	2017	2016	2015
Cash	2012	1853	1382
Interest Bearing Deposits	1899	3583	3932
Total cash and cash equivalents	3911	5436	5314
Short Term Borrowing	500		10
Other Liabilities	2581	2506	2417
Non interest Bearing	36127	36046	34862
Current Liabilities	39208	38552	37289
Cash Ratio	0.0998	0.1410	0.1425
	.0998 : 1	.1410 : 1	.1425 : 1