Question 30 Chapter 5 of +2-B - USHA Publication 12 Class

Question 30 Chapter 5 of +2-B

Indirect Method

30. (Cash Flow from Operating Activities) X Ltd. made a profit of 1,00,000 of considering the following items :
1. Depreciation of fixed assets 20,000.
2. Loss on Sale of furniture 1,000
3. Provision for Taxation 21,60,000
4. Transfer to general reserve 14,000
5. Profit, on Sale of machinery 6,000

Additional Information :

Particulars	31-03-17	31-03-18
Trade Receivable	24,000	30,000
Trade Payable	20,000	30,000
Bills Receivable	20,000	17,000
Bill Payable	16,000	12,000
Prepaid Expenses	400	600

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The solution of Question 30 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		1,00,000
Adjustment of Non-Cash & Non-Operating Items
Add: Depreciation	20,000
Loss on sale of Furniture	1,000
Transfer to General Reserve	14,000
Provision for Taxation	1,60,000	1,95,000
		2,95,000
Less: Profit on sale of machinery		6,000
Operating Profit before the change in Working capital		2,89,000
Add: Increase in Current Liabilities
Trade Payable	10,000
Add: Decrease in Current Assets
Bill Receivable	3,000	13,000
		3,02,000
Less: Decrease in Current Liabilities
Bill Payable	4,000
Less: Increase in Current Assets
Trade receivable	6,000
Prepaid Expenses	200	10,200
Cash generated from Operating Activities		2,91,800
Less: Income Tax		1,60,000
Cash Flow from Operating activities		1,31,800

End of Solution

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Question 01 Chapter 5 of +2-B – USHA Publication 12 Class

Question 02 Chapter 5 of +2-B – USHA Publication 12 Class

Question 03 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 05 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 08 Chapter 5 of +2-B – USHA Publication 12 Class

Question 09 Chapter 5 of +2-B – USHA Publication 12 Class

Question 10 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 11 Chapter 5 of +2-B – USHA Publication 12 Class

Question 16 Chapter 5 of +2-B – USHA Publication 12 Class

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

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Question 18 Chapter 5 of +2-B – USHA Publication 12 Class

Question 17 Chapter 5 of +2-B – USHA Publication 12 Class

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

Question 21 Chapter 5 of +2-B – USHA Publication 12 Class

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

Question 23 Chapter 5 of +2-B – USHA Publication 12 Class

Question 24 Chapter 5 of +2-B – USHA Publication 12 Class

Question 25 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 26 Chapter 5 of +2-B – USHA Publication 12 Class

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

Question 28 Chapter 5 of +2-B – USHA Publication 12 Class

Question 29 Chapter 5 of +2-B – USHA Publication 12 Class

Question 30 Chapter 5 of +2-B – USHA Publication 12 Class

Question 31 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 32 Chapter 5 of +2-B – USHA Publication 12 Class

Question 33 Chapter 5 of +2-B – USHA Publication 12 Class

Question 34 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 35 Chapter 5 of +2-B – USHA Publication 12 Class

Question 36 Chapter 5 of +2-B – USHA Publication 12 Class

Question 37 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 39 Chapter 5 of +2-B – USHA Publication 12 Class

Question 40 Chapter 5 of +2-B – USHA Publication 12 Class

Question 41 Chapter 5 of +2-B – USHA Publication 12 Class

Question 42 Chapter 5 of +2-B – USHA Publication 12 Class

Question 43 Chapter 5 of +2-B – USHA Publication 12 Class

Question 44 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 45 Chapter 5 of +2-B – USHA Publication 12 Class

Question 46 Chapter 5 of +2-B – USHA Publication 12 Class

Question 47 Chapter 5 of +2-B – USHA Publication 12 Class

Question 48 Chapter 5 of +2-B – USHA Publication 12 Class

Question 49 Chapter 5 of +2-B – USHA Publication 12 Class

Question 50 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 51 Chapter 5 of +2-B – USHA Publication 12 Class

Question 52 Chapter 5 of +2-B – USHA Publication 12 Class

Question 53 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 54 Chapter 5 of +2-B – USHA Publication 12 Class

Question 55 Chapter 5 of +2-B – USHA Publication 12 Class

Question 56 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 57 Chapter 5 of +2-B – USHA Publication 12 Class

Question 58 Chapter 5 of +2-B – USHA Publication 12 Class

Question 59 Chapter 5 of +2-B – USHA Publication 12 Class

Question 60 Chapter 5 of +2-B – USHA Publication 12 Class

Question 62 Chapter 5 of +2-B – USHA Publication 12 Class

Question 63 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 64 Chapter 5 of +2-B – USHA Publication 12 Class

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

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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

Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication

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1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication

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