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

Posted by By Shubham Sharma 3 Min Read July 13, 2024
Question 31 Chapter 5 of +2-B
Q-31- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution

Question 31 Chapter 5 of +2-B

Indirect Method

 31. (Cash Flow from Operating Activities) From the following Balance Sheets of ABC Ltd. find out cash from operating activity only :

Balance Sheet
Particulars 31st March, 2018 31st March, 2017
I.Equity and Liabilities    
 Shareholders Fund :     
Equity Share Capital  35,000 30,000
Reserves and Surplus :    
General Reserve  15,000 10,000
Balance in Statement of Profit and Loss  7,000 -6,000
Discount on Debentures    -500
Non-Current Liabilities :     
10% Debentures  25,000 21,000
Current Liabilities :     
Sundry Creditors 12,500 8,500
Provisions Provision for depreciation on Machinery 13,000 9,000
Total  1,07,500 72,000
II. Assets     
Non-Current Assets :     
Tangible Assets     
Machinery  54,000 41,000
10% Investments  8,000 3,000
 Intangible Assets :     
Goodwill  8,000 10,000
Current Assets     
Inventories  23,000 4,600
Input CGST  750 700
 Input SGST  750 700
 Cash and Cash Equivalents :    
Cash and Bank 13,000 12,000
Total 1,07,500 72,000

The solution of Question 31 Chapter 5 of +2-B: –

Solution of Questions 31 32 33 34 & 35 Cash Flow Statement Chapter 15 Accounts class 12 PSEB Day 212
Watch this video on YouTube.


Cash Flow from Operating Activities
Particulars
 Rs
Net Profit as per Statement of Profit and Loss   13,000
Add: Transfer to General Reserve   5,000
    18,000
Add Non-Cash and Non-Operating items :    
Interest on Debentures @10% 2,100  
Depreciation 4,000  
Goodwill amortized 2,000  
Discount on debentures written off 500 8,600
    26,600
Less: Non-Operating incomes :    
Interest on Investment   300
Operating Profit before the change in working capital   26,300
Add: Increase in liabilities    
Creditors   4,000
    30,300
Less: Increase in current Assets    
Inventories (18,400)  
Input CGST (50)  
Input SGST (50) 18,500
Cash Flow from Operating activities   11,800

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

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Question 06 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

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

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

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

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Question 19 Chapter 5 of +2-B – USHA Publication 12 Class

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

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

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

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

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

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

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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

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

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

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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

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

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

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

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

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

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

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

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

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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