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

Question 20 Chapter 5 of +2-B
Q-20- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution


Question 20 Chapter 5 of +2-B


Indirect Method

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

ParticularFigures for the current reporting period Figures for the previous reporting period 
I. Equity and Liabilities   
Shareholders Funds :   
Share Capital 57,00052,000
Reserves and Surplus :  
Surplus i.e. balance in Statement of Profit and Loss14,7008,700
Non-Current Liabilities   
Mortgage 1,000
Current Liabilities  
Trade Payable 5,0005,400
II. Assets  
Non-current Assets   
Freehold Property 34,00034,000
Plant 23,00015,000
Current Assets   
Inventories 3,6004,800
Trade Receivable 11,4009,600
Cash and Cash equivalents:   
Cash 5,7002,700

The solution of Question 20 Chapter 5 of +2-B: – 

Cash Flow from Operating Activities
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
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

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution


Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

Question 1 Chapter 1 of +2-B
T.S. Grewal’s Analysis of Financial Statement



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