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Question 11 Chapter 5 of +2-B
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Table of Contents
11. Calculate Cash Flow from Operating Activities from the following details:
| Particulars | 31stMarch, 2019(Rs) | 31st March, 2018(Rs) |
| Surplus, i.e., Balance in Statement of Profit and Loss | 80,000 | 60,000 |
| Trade Receivables | 25,000 | 31,000 |
| Provision for Depreciation | 40,000 | 30,000 |
| Inventories | 80,000 | 60,000 |
| Outstanding Rent | 12,000 | 21,000 |
| Goodwill | 30,000 | 38,000 |
| Prepaid Insurance | 1,000 | 2,000 |
| Trade Payables Creditors | 13,000 | 19,000 |
The solution of Question 11 Chapter 4 of +2-B: –
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Cash Flow Statement for the year ended 31st March, 2019 | ||
| Particulars | Rs | |
| I. Cash Flow from Operating Activities | ||
| Net Profit Before Taxation and Extraordinary Items | 20,000 | |
| Add: Depreciation | 1,00,000 | |
| Goodwill written off | 8,000 | 18,000 |
| Operating Profit before Working Capital Changes | 38,000 | |
| Add: Trade Receivables | 6,000 | |
| Prepaid Insurance | 1,000 | 7,000 |
| Less: Inventories | 20,000 | |
| Outstanding Rent | 9,000 | |
| Trade Payables | 6,000 | 35,000 |
| Cash Generated from operations | ||
| Operating profit before Working Capital Changes | 10,000 | |
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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
