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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Question 12 Chapter 5 of +2-B
12. Calculate Cash Flow from Operating Activities from the following details:
| Particulars | Rs |
| Net Profit after Provision for Tax and Payment of Dividend | 2,15,000 |
| Provision for Tax | 45,000 |
| Final Dividend paid during the year | 50,000 |
| Depreciation | 25,000 |
| Loss on Sale of Machinery | 10,000 |
| Patents Amortised | 30,000 |
| Gain on Sale of Land | 70,000 |
| Income Tax Refund | 30,000 |
Cash Flow Statement for the year ended 31st March, 2019
| Particulars |
Rs |
|
|---|---|---|
| I. Cash Flow from Operating Activities | ||
| Net Profit Before Taxation and Extraordinary Items | 2,15,000 | |
| Add: Provision for Tax | 45,000 | |
| Proposed Dividend | 50,000 | 95,000 |
| Profit Before Taxation | 3,10,000 | |
| Add: Depreciation | 25,000 | |
| Loss on Sale of Machinery | 10,000 | |
| Patents Amortised | 30,000 | 65,000 |
| Less: Income Tax Refund | 30,000 | |
| Gain on Sale of Land | 70,000 | 1,00,000 |
| Operating Profit before Working Capital Changes | 2,75,000 | |
| Less: Net Tax Paid | ||
| Provision for Tax | 45,000 | |
| Income Tax Refund | 30,000 | 15,000 |
| Operating profit before Working Capital Changes | 2,60,000 | |
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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 12 Chapter 5 of +2-B - T.S. Grewal 12 Class", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to T.S. Grewal 12 Class Book Keeping Part - B - T.S. Grewal - XII.
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