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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

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Question 31 Chapter 5 of +2-B

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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
Particulars31st March, 201831st March, 2017
I.Equity and Liabilities  
 Shareholders Fund :   
Equity Share Capital 35,00030,000
Reserves and Surplus :  
General Reserve 15,00010,000
Balance in Statement of Profit and Loss 7,000-6,000
Discount on Debentures  -500
Non-Current Liabilities :   
10% Debentures 25,00021,000
Current Liabilities :   
Sundry Creditors12,5008,500
Provisions Provision for depreciation on Machinery13,0009,000
Total 1,07,50072,000
II. Assets   
Non-Current Assets :   
Tangible Assets   
Machinery 54,00041,000
10% Investments 8,0003,000
 Intangible Assets :   
Goodwill 8,00010,000
Current Assets   
Inventories 23,0004,600
Input CGST 750700
 Input SGST 750700
 Cash and Cash Equivalents :  
Cash and Bank13,00012,000
Total1,07,50072,000

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 
Depreciation4,000 
Goodwill amortized2,000 
Discount on debentures written off5008,600
  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

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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

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

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

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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

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

Question 33 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

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

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

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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

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Question 45 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

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

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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

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

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

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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.

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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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