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

Q-12- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution

Question 12 Chapter 5 of +2-B

Cash Flow From Operating Activities

12. From the following information, calculate Cash Flow from Operating Activities :

 SUMMARY CASH ACCOUNT FOR THE YEAR ENDED 31.3.2016 Receipts ₹ Payments ₹ To Balance b/d 1,00,000 By Cash Purchases 20,000 To Cash Sales 40,000 By Payments to suppliers 1,27,000 To Collection from Customers 50,000 By Office & Selling expenses 50,000 To Trading Commission 1,00,000 By Tax 30,000 To Sale of Investments 10,000 By Purchase of Investments 20,000 To Loan from Bank 1,00,000 By Repayment of Bank Loan 80,000 To Interest & Dividend on Investment 1,000 By Interest on Bank Loan 10,000 By Balance on c/d 64,000 4,01,000 4,01,000

## The solution of Question 12 Chapter 5 of +2-B: –

 Cash Flow from Operating Activities Particulars Rs Profit as per Profit and Loss Account 64,000 Add: Depreciation 2,000 Loss on Sale of Plant 1,000 Goodwill wrote off 4,000 Proposed Dividend 5,000 Provision for Taxation 5,000 Less: Profit on sale of Land 4,000 Income Tax Refund 4,000 Cash Flow from Operating activities 20,000

End of Solution

## Check Out the Solution of all questions of this chapter:

The solution to all questions of Chapter No. 15 – Cash Flow Statement Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 06 Chapter 5 of +2-B – USHA Publication 12 Class

Question 16 Chapter 5 of +2-B – USHA Publication 12 Class

Question 21 Chapter 5 of +2-B – USHA Publication 12 Class

Question 27 Chapter 5 of +2-B – USHA Publication 12 Class

Question 33 Chapter 5 of +2-B – USHA Publication 12 Class

Question 40 Chapter 5 of +2-B – USHA Publication 12 Class

Question 46 Chapter 5 of +2-B – USHA Publication 12 Class

Question 52 Chapter 5 of +2-B – USHA Publication 12 Class

Question 58 Chapter 5 of +2-B – USHA Publication 12 Class

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

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

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

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

## Check out Part 1 of both books.

In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.

1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication

2. Advanced Accountancy Part 1 Class 12 by Unimax Publication