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
|Cost of goods sold|
|Less Closing Stock||2,00,000||5,50,000|
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
|Net profit before Tax||1,50,000|
|Add: Non cash items|
|Operating Profit before working capital changes||1,75,000|
|Add: Decrease in Current Assets|
|Add: Increase in Current liabilities|
|Less : Increase in Current Assets|
|Less : Decrease in Current Liabilities|
|Cash from Operating activities||2,38,000|
Also, Check out the solved question of previous Chapters: –
Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- Chapter No. 8 – Company Accounts (Share Capital)
- Chapter No. 9 – Company Accounts (Issue of Debentures)
- Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement