Question 19 Chapter 5 of +2-B - USHA Publication 12 Class

Question 19 Chapter 5 of +2-B

Cash Flow From Operating Activities

19. (Cash flow from operating activities) From the following information you are required to calculate cash from operating activities

Sales		10,00,000
Cost of goods sold
Opening Stock	2,50,000
Purchases	5,00,000
	7,50,000
Less Closing Stock	2,00,000	5,50,000
Gross Profit		4,50,000
Operating Expenses		3,00,000
Net Profit		1,50,000

Additional information :

(i) Trade Receivable decreased by 30,000 during the year.

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(ii) Prepaid expenses increased by 5,000 during the year.

(iii) Trade payable decreased by 15,000 during the year.

(iv) Outstanding expenses increased by 3,000 during the year.

(v) Operating expenses included depreciation of 25,000.

The solution of Question 19 Chapter 5 of +2-B: –

Solution of Questions 16 17 18 19 & 20 Cash Flow Statement Chapter 15 Accounts class 12 PSEB Day 209

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Cash Flow from Operating Activities
Particulars		₹
Net profit before Tax		1,50,000
Add: Non cash items
Depreciation		25,000
Operating Profit before working capital changes		1,75,000
Add: Decrease in Current Assets
Stock	50,000
Trade Receivable	30,000
Add: Increase in Current liabilities
Outstanding Expenses	3,000	83,000
		2,58,000
Less : Increase in Current Assets
Prepaid Expenses	5,000
Less : Decrease in Current Liabilities
Trade Payable	15,000	20,000
Cash from Operating activities		2,38,000

End of Solution

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

Question 02 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 03 Chapter 5 of +2-B – USHA Publication 12 Class

Question 05 Chapter 5 of +2-B – USHA Publication 12 Class

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

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Question 07 Chapter 5 of +2-B – USHA Publication 12 Class

Question 08 Chapter 5 of +2-B – USHA Publication 12 Class

Question 09 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

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

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

Question 18 Chapter 5 of +2-B – USHA Publication 12 Class

Question 17 Chapter 5 of +2-B – USHA Publication 12 Class

Question 19 Chapter 5 of +2-B – USHA Publication 12 Class

Question 20 Chapter 5 of +2-B – USHA Publication 12 Class

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

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Question 22 Chapter 5 of +2-B – USHA Publication 12 Class

Question 23 Chapter 5 of +2-B – USHA Publication 12 Class

Question 24 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 25 Chapter 5 of +2-B – USHA Publication 12 Class

Question 26 Chapter 5 of +2-B – USHA Publication 12 Class

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

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Question 28 Chapter 5 of +2-B – USHA Publication 12 Class

Question 29 Chapter 5 of +2-B – USHA Publication 12 Class

Question 30 Chapter 5 of +2-B – USHA Publication 12 Class

Question 31 Chapter 5 of +2-B – USHA Publication 12 Class

Question 32 Chapter 5 of +2-B – USHA Publication 12 Class

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

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Question 34 Chapter 5 of +2-B – USHA Publication 12 Class

Question 35 Chapter 5 of +2-B – USHA Publication 12 Class

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

Question 37 Chapter 5 of +2-B – USHA Publication 12 Class

Question 39 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

Question 42 Chapter 5 of +2-B – USHA Publication 12 Class

Question 43 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 44 Chapter 5 of +2-B – USHA Publication 12 Class

Question 45 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

Question 48 Chapter 5 of +2-B – USHA Publication 12 Class

Question 49 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

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

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Question 53 Chapter 5 of +2-B – USHA Publication 12 Class

Question 54 Chapter 5 of +2-B – USHA Publication 12 Class

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

Question 56 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

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

Question 60 Chapter 5 of +2-B – USHA Publication 12 Class

Question 62 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 63 Chapter 5 of +2-B – USHA Publication 12 Class

Question 64 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

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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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