Question 20 Chapter 5 of +2-B
Table of Contents
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: –
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 |
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
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

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