In Ratio Analysis, the term Capital Employed refers to: ?

C.Shareholders Fund...In Ratio analysis Return on capital employed (ROCE) is also known as Return on Shareholders Fund (ROSF)..

The Answer C

C is the correct,,,,,

Option C

C is appropriate answer.

(a)Equity Share Capital,

1. The total amount of capital used for the acquisition of profits.2. The value of all the assets employed in a business.3. Fixed assets plus working capital.4. Total assets less current liabilities.INVESTOPEDIA EXPLAINS 'CAPITAL EMPLOYED'This is a term that is frequently used, but very difficult to define because there are so many contexts it can be used in. All definitions generally refer to the investment required for a business to function. By "employing capital" you are making an investment.

The Correct answer is C, Shareholders Funds. 

Equity Share Capital is not equal to capital employed. Because other type of capital are also available for capital finance. such as Preference Shares.

Net worth of the organization do include equity capital but it also include accumulated Profit and loss and that is why it does not reflect the true picture of capital employed.

C

answer ia C

B- net worth