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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Compute Cash Flow from Operating Activities from the following information:
| Particulars | Amount (₹) |
|---|---|
| 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 from Operating Activities
| Particulars | Amount (₹) | Amount (₹) |
|---|---|---|
| Net Profit after Provision for Tax and Final Dividend Paid | 2,15,000 | |
| Add: Provision for Tax | 45,000 | |
| Add: Final Dividend Paid | 50,000 | |
| Profit before Taxation | 3,10,000 | |
| Items to be Added: | ||
| Depreciation | 25,000 | |
| Loss on Sale of Machinery | 10,000 | |
| Patents Amortised | 30,000 | 65,000 |
| 3,75,000 | ||
| Items to be Deducted: | ||
| 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 (45,000 − 30,000) | (15,000) | |
| Net Cash Flow from Operating Activities | 2,60,000 | |
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 "T.S. Grewal Class 12 Vol 3 Chapter 5 Q.12 - Cash Flow Statement", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 5 - Cash Flow Statement.
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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