Question 11 Chapter 5 of +2-B – T.S. Grewal 12 Class

Question 11 Chapter 5 of +2-B

Question 11 Chapter 5 of +2-B

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: –

 


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)

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

2 Book 3 min 225x300 - Question 11 Chapter 5 of +2-B  - T.S. Grewal 12 Class
T.S. Grewal’s Analysis of Financial Statements

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