Question 05 Chapter 5 of +2-B - USHA Publication 12 Class

Question 05 Chapter 5 of +2-B

Cash Flow From Operating Activities
5. From the information, supplied by Rajan Gupta calculate cash flow from operating activities:

	₹
Cash Sales	1,00,000
Cash received from debtors	30,000
Commission received	10,000
Cash purchases	25,000
Cash paid to the supplier of goods	19,000
Office expenses paid	5,000
Selling & Distribution Expenses	3,000
Insurance Premium paid	2,000
Income tax paid	12,000

The solution of Question 05 Chapter 5 of +2-B: –

Cash Flow from Operating Activities
Particulars		Rs
Cash Sales	50,000
Cash Received from debtors	80,000
Commission Received	10,000	1,40,000
Operating expenses in cash
Cash purchases	25,000
Cash paid to the supplier of goods	19,000
Office expenses	7,000
Selling & Distribution Expenses	3,000
Salaries for Staff	12,000
Insurance Premium paid	2,000	(68,000)
Cash flow from operating activities before Taxes		72,000
Less: Income tax paid		(12,000)
Cash Flow from Operating activities		60,000

End of Solution

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Question 65 Chapter 5 of +2-B – USHA Publication 12 Class

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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

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Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

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Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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