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Given: Quick (acid-test) ratio $= 2.0$; Current assets $= \text{Rs. }5{,}000$; Inventory $= \text{Rs. }2{,}000$; Prepaid expenses $= 0$. Find the value of current liabilities.
The Quick Ratio formula is:
$\text{Quick Ratio} = \dfrac{\text{Current Assets} - \text{Inventory} - \text{Prepaid Expenses}}{\text{Current Liabilities}}$
$2.0 = \dfrac{5{,}000 - 2{,}000 - 0}{\text{CL}} = \dfrac{3{,}000}{\text{CL}}$
$\text{CL} = \dfrac{3{,}000}{2.0} = \mathbf{Rs.\ 1{,}500}$
The quick ratio excludes inventory and prepaid expenses from current assets since these are less liquid. Dividing quick assets by the ratio gives current liabilities.
Kernig's Sign — assessment for meningeal irritation:
- Position: Patient supine, flex hip and knee to 90 degrees
- Attempt to extend (straighten) the knee
- Positive sign: Resistance and pain on knee extension (patient cannot straighten leg) — indicates meningeal irritation/meningitis
Other signs of meningitis:
| Sign | Test | Positive Finding |
|---|---|---|
| Brudzinski's sign | Passive neck flexion | Involuntary hip and knee flexion |
| Kernig's sign | Hip flexed, extend knee | Resistance/pain on extension |
| Nuchal rigidity | Passive neck flexion | Resistance/pain (stiff neck) |
Classic triad of bacterial meningitis: fever, neck stiffness, altered consciousness.
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