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

Question 20 Chapter 5 of +2-B

Indirect Method

20. (Cash from Operating Activities) From the following Balance Sheet calculate Cash from Operating activities

BALANCE SHEET
Particular	Figures for the current reporting period	Figures for the previous reporting period
I. Equity and Liabilities
Shareholders Funds :
Share Capital	57,000	52,000
Reserves and Surplus :
Surplus i.e. balance in Statement of Profit and Loss	14,700	8,700
Non-Current Liabilities
Mortgage	1,000	–
Current Liabilities
Trade Payable	5,000	5,400
	77,700	66,100
II. Assets
Non-current Assets
Freehold Property	34,000	34,000
Plant	23,000	15,000
Current Assets
Inventories	3,600	4,800
Trade Receivable	11,400	9,600
Cash and Cash equivalents:
Cash	5,700	2,700
	77,700	66,100

The solution of Question 20 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		Rs
Net Profit as per Statement of Profit and Loss		6,000
Operating Profit before the change in working capital		6,000
Add: Decrease in Current Assets
Inventories		1,200
		7,200
Less: Decrease in Current Liabilities
Trade Payable		400
Less: Increase in Current Assets
Trade Receivable		1,500
Cash Flow from Operating activities		5,000

End of Solution

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

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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

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