# Question 08 Chapter 5 of +2-B – USHA Publication 12 Class

Q-8- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution

Question 08 Chapter 5 of +2-B

Cash Flow From Operating Activities

8. Calculate cash from operating activities from the following details :

 Particulars Note No. ₹ I Revenue from operations Sales 2,76,000 II Other Incomes Commission 2,000 Profit on sale of building (1,24,000-1,00,000) 24,000 III Total Revenue 3,02,000 IV Expenses Employees Benefit expenses 50,000 Wages (Including outstanding ₹ 10,000) 24,000 Salaries (Including outstanding ₹ 8,000) Office expenses 20,000 Purchase of stock- in -trade 1,86,000 Changes in inventories of finished goods -12,000 Depreciation 11,000 Goodwill amortized 6,400 Total expenses 2,85,400 V Profit before tax (III-IV) 16,600

## The solution of Question 08 Chapter 5 of +2-B: –

 Cash Flow from Operating Activities Particulars Rs Profit as per Profit and Loss Account 16,600 Add: Depreciation 11,000 Goodwill Amortized 6,400 Decrease in Stock 12,000 Less: Profit on sale of Building 24,000 Commission 2,000 Cash Flow from Operating activities 20,000

Also, Check out the solved question of previous Chapters: –