Question 09 Chapter 5 of +2-B
Table of Contents
Calculation of Operating Profit before Working Capital Changes
9. From the following information, calculate Operating Profit before Working Capital Changes:
| Particulars | Rs |
| Net Profit before Tax and Extraordinary Items | 4,47,000 |
| Depreciation on Machinery | 84,000 |
| Interest on Borrowings | 16,800 |
| Goodwill Amortised | 18,600 |
| Loss on Sale of Furniture | 18,000 |
| Premium on Redemption of Preference Shares | 6,000 |
| Gain Profit on Sale of Investments | 12,000 |
| Interest and Dividend Received on Investments | 27,600 |
The solution of Question 09 Chapter 4 of +2-B: –
| Particulars |
Rs |
|
| I. Cash Flow from Operating Activities | ||
| Net Profit Before Taxation and Extraordinary Items | 4,47,000 | |
| Add: Depreciation on Machinery | 84,000 | |
| Loss on Sale of Furniture | 18,000 | |
| Interest on Borrowings | 16,800 | |
| Goodwill Amortized | 18,600 | 1,37,400 |
| Less: Extraordinary Items | ||
| Profit on Sale of Investment | 12,000 | |
| Interest and Dividend Received on Investment | 27,600 | 39,600 |
| 5,44,800 | ||
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Also, Check out the solved question of previous Chapters: –
T.S. Grewal’s Double Entry Book Keeping +2 (Vol. I: Accounting for Not-for-Profit Organizations and Partnership Firms)
- Chapter No. 1 – Financial Statement of Not-For-Profit Organisations
- Chapter No. 2 – Accounting for Partnership Firms – Fundamentals
- Chapter No. 3 – Goodwill: Nature and Valuation
- Chapter No. 4 – Change in Profit-Sharing Ratio Among the Existing Partners
- Chapter No. 5 – Admission of a Partner
- Chapter No. 6 – Retirement/Death of a Partner
- Chapter No. 7 – Dissolution of a Partnership Firm
T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)
- Chapter No. 8 – Company Accounts – Accounting for Share Capital
- Chapter No. 9 – Company Accounts – Issue of Debentures
- Chapter No. 10 – Redemption of Debentures
T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis – Comparative Statements and Common- Size Statements
- Chapter No. 4 – Accounting Ratios
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication
