What Should be an ideal ratio of ets : liabilities in case of a self employed professional mgmt consultant?

You are mentioning about Current Ratio and you get it by deviding the Current ets by Current Liabilities and it is well accepted that the ideal ratio is 2:1. You can get the Current ets by adding up the items like Cash and Bank Balance, Debtors, Bills Receivable, Closing Stock and such ets of current nature. The Current Liability you get by adding Creditors, Bills Payable, Bank OD and such liabilities of current nature. Current means which relate to the current year.