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Question 18 Chapter 5 of +2-B
Cash Flow From Operating Activities
18. calculate Cash Flow From Operating Activities.
Statement of Profit and loss for the year
| Particulars | ₹ |
| Revenue from operation | 1,12,000 |
| Other incomes (Profit on sale of Investment) | |
| Total Revenue | 1,12,000 |
| Expenses: | |
| Purchase of Stock in Trade | 82,000 |
| Change in inventories of finished goods | 2,000 |
| Total Expenses | 80,000 |
| Profit before Exceptional and Extraordinary item | 32000 |
Additional information :
| Opening | Closing | |
| Debtors | 24,000 | 18,000 |
| Creditors | 16,000 | 17,000 |
Cash Flow from Operating Activities
| Particulars |
₹ |
|
|---|---|---|
| Net profit as per Profit and Loss Account | 32,000 | |
| Add: Decrease in Debtors | 6,000 | |
| increase in Creditors | 1,000 | 7,000 |
| 39,000 | ||
| Less: Increase in Stock | 2,000 | |
| Cash from Operating activities | 37,000 | |
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 18 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.
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