Question 22 Chapter 5 of +2-B - USHA Publication 12 Class

Question 22 Chapter 5 of +2-B

Indirect Method

22. (Cash Flow from Operating Activities/Proposed dividend for Current Year) From the particulars calculate net cash from operations :

	₹
Operating profit after Income Tax provision 1,53,000	6,28,000
Insurance Claim received	1,00,000
Proposed dividend for current year	72,000
Depreciation	1,40,000
Loss on sale of machinery	30,000
Profit on sale of investments	20,000
Dividend received on investments	6,000
Decrease in current assets (other than cash and cash equivalents)	10,000
Increase in current liabilities	1,51,000
Increase in current assets (other than cash and cash equivalents)	6,00,000
Decrease in current liabilities	64,000
Income tax paid	1,18,000
Income tax refund received	3,000

The solution of Question 22 Chapter 5 of +2-B: –

Solution of Questions 21 22 23 24 & 25 Cash Flow Statement Chapter 15 Accounts class 12 PSEB Day 210

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Cash Flow from Operating Activities
Particulars		Rs
Net Profit after tax		6,28,000
Add: Provision for taxation		1,50,000
Net Profit before Income Tax		7,78,000
Add Non-Cash Items :
Depreciation		1,40,000
Operating profit before the change in working capital changes		9,18,000
Add: Decrease in Current Assets	10,000
Increase in Current liabilities	1,51,000	1,61,000
		10,79,000

Less: Increase in Current Asserts	6,00,000
Decrease in Current liabilities	64,000	6,64,000
Cash Generated from Operating Activities		4,15,000
Less: Income tax paid		1,15,000
Cash flow from Operating Activities before Extraordinary items		3,00,000
Add: Insurance Claim Received		1,00,000
Cash Flow from Operating activities		4,00,000

End of Solution

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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

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Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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