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Question 24 Chapter 5 of +2-B
Indirect Method
24. From the following details, calculate cash flow from operating activities :
| ₹ | |
| Gross Profit | 1,00,000 |
| Salaries | 15,000 |
| Depreciation | 10,000 |
| Discount Received | 5,000 |
| Office Expenses | 5,000 |
| Sundry Expenses | 5,000 |
Cash Flow from Operating Activities
| Particulars |
Rs |
|
|---|---|---|
| Net Profit* | 70,000 | |
| Add Non-Operating and Non-Cash Items : | ||
| Depreciation | 10,000 | |
| Cash Flow from Operating activities | 80,000 | |
Working Note:
| Particulars |
Rs |
|
|---|---|---|
| Gross Profit | 1,00,000 | |
| Add: Discount Received | 5,000 | |
| 1,05,000 | ||
| Less: Salaries | 15,000 | |
| Depreciation | 10,000 | |
| Office Expenses | 5,000 | |
| Sundry Expenses | 5,000 | 35,000 |
| Net Profit | 70,000 | |
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 24 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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