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Question 06 Chapter 5 of +2-B
Cash Flow From Operating Activities
6. Profit and Loss Statement (Consolidated)
| Particulars | Note No. | ₹ | |
| I | Revenue from operations | ||
| Sales | 1,16,000 | ||
| II | Other Incomes | - | |
| III | Total Revenue | 1,16,000 | |
| IV | Expenses | ||
| Materials consumed | |||
| Purchase of materials | 70,000 | ||
| Changes in inventories (18,000-22,000) | -4,000 | ||
| Total Expenses | 66,000 | ||
| V | Profit (III-IV) | 50,000 |
Cash Flow from Operating Activities
| Particulars |
Rs |
|
|---|---|---|
| Profit as per Statement of the Income statement | 50,000 | |
| Less: Increase in Stock | (4,000) | |
| Cash Flow from Operating activities | 46,000 | |
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.
This guide covers "Question 06 Chapter 5 of +2-B - USHA Publication 12 Class", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to USHA Publication Part 2 volume I.
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