# Question 09 Chapter 5 of +2-B – T.S. Grewal 12 Class

Question 09 Chapter 5 of +2-B

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

Comment if you have any question.

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. 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

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