Question 27 Chapter 5 of +2-B - USHA Publication 12 Class

Question 27 Chapter 5 of +2-B

Indirect Method

27. (Cash Flow from Operating Activities) Calculate cash from operating activities from the following details.

STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDING
	Particulars	Note No.	Note No.	31st March 2018
I	Revenue from Operations :
	Cash Sales		3,00,000
	Credit Sales		1,00,000	4,00,000
II	Other Incomes			–
III	Total Revenue (I + II)			4,00,000
IV	Expenses :
	Stock in Trade Purchases :
	Cash		2,00,000
	Credit		80,000	2,80,000
	Change in Inventory (Closing – Opening.) ₹ (60,000 – 50,000)			-10,000
	Other Expenses :
	Salary		8,000
	Outstanding Salary		2,000	10,000
	Total Expenses			2,80,000
	Profit			1,20,000

The solution of Question 27 Chapter 5 of +2-B: –

Solution of Questions 26 27 28 29 & 30 Cash Flow Statement Chapter 15 Accounts class 12 PSEB Day 211

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Cash Flow from Operating Activities
Particulars		Rs
Net Profit as per Statement of Profit and Loss		1,20,000
Add: Increase in Current Liabilities
Creditors	80,000
Outstanding Salary	2,000	82,000
		2,02,000
Less: Increase in Current Assets
Debtors	1,00,000
Inventory	10,000	1,10,000
Cash Flow from Operating activities		92,000

End of Solution

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

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Question 56 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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