Question 10 Chapter 5 of +2-B - USHA Publication 12 Class

Question 10 Chapter 5 of +2-B

Cash Flow From Operating Activities

10. Calculate net cash flows from operating activities from the following information

Particulars	31-3-2015 (₹)	31-3-2016 (₹)
Debtors	42,000	46,000
Prepaid Expenses	2,000	2,700
Accrued Income	1,500	1,200
Income received in advance	800	1,000
Creditors	26,000	28,000
Bills Payable	13,000	11,000
Outstanding Expenses	8,000	6,000

Profit made during 2011 amounted to 1,00,000 after taking into account the following adjustments :

(i) Profit on sale of investments	2,000
(ii) Loss on sale of machine	900
(iii) Goodwill Amortized	3,000
(iv) Depreciation Charged	2,900

The solution of Question 10 Chapter 5 of +2-B: –

Cash Flow from Operating Activities
Particulars		Rs
Profit as per Profit and Loss Account		1,00,000
Add: Decrease in Accrued Income		300
Increase in Advance Income		200
Increase in Creditors		2,000
Loss on sale of machine		900
Depreciation		2,900
Goodwill Amortized		3,000
		1,09,300
Less: Increase in Debtors		4,000
Increase in Prepaid Expenses		700
Decrease in Bills Payable		2,000
Decrease in Outstanding Expenses		2,000
Profit on sale of Investment		2,000
Cash Flow from Operating activities		98,600

End of Solution

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Question 01 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 36 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 41 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 47 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 50 Chapter 5 of +2-B – USHA Publication 12 Class

Question 51 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 55 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 57 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 59 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 64 Chapter 5 of +2-B – USHA Publication 12 Class

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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)

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

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Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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