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.
(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: –
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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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
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- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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