
Question 05 Chapter 5 of +2-B
Cash Flow From Operating Activities
5. From the information, supplied by Rajan Gupta calculate cash flow from operating activities:
| ₹ | |
| Cash Sales | 1,00,000 |
| Cash received from debtors | 30,000 |
| Commission received | 10,000 |
| Cash purchases | 25,000 |
| Cash paid to the supplier of goods | 19,000 |
| Office expenses paid | 5,000 |
| Selling & Distribution Expenses | 3,000 |
| Insurance Premium paid | 2,000 |
| Income tax paid | 12,000 |
Cash Flow from Operating Activities
| Particulars |
Rs |
|
|---|---|---|
| Cash Sales | 50,000 | |
| Cash Received from debtors | 80,000 | |
| Commission Received | 10,000 | 1,40,000 |
| Operating expenses in cash | ||
| Cash purchases | 25,000 | |
| Cash paid to the supplier of goods | 19,000 | |
| Office expenses | 7,000 | |
| Selling & Distribution Expenses | 3,000 | |
| Salaries for Staff | 12,000 | |
| Insurance Premium paid | 2,000 | (68,000) |
| Cash flow from operating activities before Taxes | 72,000 | |
| Less: Income tax paid | (12,000) | |
| Cash Flow from Operating activities | 60,000 | |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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