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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Question 09 Chapter 5 of +2-B
Cash Flow From Operating Activities
9. Calculate net cash flows from operating activities from the following information :
| Particulars | 31-3-2015 (₹) | 31-3-2016 (₹) |
| Stock | 60,000 | 50,000 |
| Debtors | 25,000 | 23,000 |
| Creditors | 32,000 | 28,000 |
| Expenses outstanding | 3,500 | 4,500 |
| Bills Payable | 35,000 | 22,000 |
| Accrued Income | 8,000 | 9,000 |
| Profit & Loss Account | 80,000 | 90,000 |
Cash Flow from Operating Activities
| Particulars |
Rs |
|
|---|---|---|
| Profit as per Profit and Loss Account | 10,000 | |
| Add: Decrease in Stock | 10,000 | |
| Decrease in Debtors | 2,000 | |
| Increase in Expenses outstanding | 1,000 | |
| 23,000 | ||
| Less: Decrease in Creditors | 4,000 | |
| Decrease in Bills Payable | 13,000 | |
| Increase in Accrued Income | 1,000 | |
| Cash Flow from Operating activities | 5,000 | |
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 09 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.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
You can take our custom-built interactive practice quiz directly on this page to test your understanding of "Question 09 Chapter 5 of +2-B - USHA Publication 12 Class" instantly.
