Question 3 Chapter 8 – Unimax Publication Class 12 Part 2 – 2021
Table of Contents
3.calcute cash from operating activities from the following information:
| Particulars | 2021 (₹) | 2022 (₹) |
| Stock | 60,000 | 50,000 |
| Debtors | 25,000 | 23,000 |
| Creditors | 32,000 | 28,000 |
| Expenses outstanding | 3,500 | 4,500 |
| Bills payable | 35,000 | 22,000 |
| Accrued income | 8,000 | 9,000 |
| Profit and loss account | 80,000 | 90,000 |
The solution of Question 3 Chapter 8 – Unimax Publication Class 12 Part 2-2021 : –
CALCULATION of cash flow from operating activities (indirect method)
| ₹ | ||
| Net profit as per profit and loss a/c for 2022(90,000-80,000) | 10,000 | |
| Add: increase in current liabilities | ||
| Outstanding expenses | 1,000 | |
| Decease in current assets | ||
| Stock | 10,000 | |
| Debtors | 2,000 | 13,000 |
| 23,000 | ||
| Less: decrease in current liabilities | ||
| Bills payable | (13,000) | |
| Creditors | (4,000) | |
| Increase in current Assets | ||
| Accrued income | (1,000) | (18,000) |
| Cash flow from operating activities | 5,000 | |
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Unimax 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 (Change in Profit sharing ratio among Existing Partners )
- 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)
Unimax Publication – Accountancy PSEB (Class 12) – Part – II – Solution
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Company Accounts (Issue of Debentures)
- Chapter No. 3 – Company Accounts (Redemption of Debentures)
- Chapter No. 4 – Financial Statements of a Company
- Chapter No. 5 – Financial Statement Analysis
- Chapter No. 6 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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