Question 11 Chapter 5 of +2-B - USHA Publication 12 Class

Question 11 Chapter 5 of +2-B

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The solution of Question 11 Chapter 5 of +2-B: –

Cash Flow From Operating Activities

11. From the following Profit and Loss statement, calculate cash from operating activities :

	Particulars	Note No.	₹
I	Revenue from operations
	Sales		1,20,000
II	Other Incomes
	Discount Received		6,000
	Rent Accrued		60,000
III	Total Revenue		1,86,000
IV	Expenses :
	Cost of Materials consumed		50,000
	Employees Benefit Expenses		24,000
	Salaries		75,000
	Wages		15,000
	Factory expenses due		6,000
	Office Expenses		3,000
	Depreciation		6,000
	Total Expenses		1,05,000
V	Profit before Tax (III-IV)		81,000

The solution of Question 11 Chapter 5 of +2-B: –

Cash Flow from Operating Activities
Particulars		Rs
Profit as per Profit and Loss Account		81,000
Add: Depreciation		6,000
Factory Expenses due		6,000
		93,000
Less: Rent accrued		60,000
Cash Flow from Operating activities		33,000

End of Solution

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Chapter No. 8 – Company Accounts (Share Capital)

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Chapter No. 9 – Company Accounts (Issue of Debentures)

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Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

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Chapter No. 15 – Cash Flow Statement

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