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Question 32 Chapter 5 of +2-B
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Indirect Method
32. (Cash Flow from Operating Activities) With the help of the balance sheets and profit and loss account of AB Ltd. calculate the cash flow from operating activities.
| Balance Sheet of AB LTD. | ||
| Particulars | 31st March, 2018 | 31st March, 2017 |
| I. Equity and Liabilities | ||
| Shareholders Fund : | ||
| Share Capital | 2,93,000 | 2,20,000 |
| Reserves and Surplus : | ||
| General Reserve | 96,000 | 60,000 |
| Non-Current Liabilities : | ||
| Long-term Borrowings | ||
| Loan | 1,05,000 | 1,20,000 |
| Current Liabilities : | ||
| Trade Payable | 65,000 | 80,000 |
| Total | 5,59,000 | 4,80,000 |
| II. Assets | ||
| Non-Current Assets : | ||
| Tangible Assets | ||
| Plant | 3,30,000 | 3,20,000 |
| Accumulated depreciation | -38,000 | -30,000 |
| Intangible Assets : | ||
| Patents | 58,000 | – |
| Current Assets | ||
| Inventories | 1,20,000 | 1,00,000 |
| Trade Receivable | 67,000 | 70,000 |
| Cash and Cash Equivalents : | ||
| Cash | 22,000 | 20,000 |
| Total | 5,59,000 | 4,80,000 |
| I | Revenue from Operations (Net) | |
| (Sales) | 3,90,000 | |
| II | Other Incomes | – |
| III | Total Revenue (I + II) | 3,90,000 |
| IV | Expenses : | |
| Depreciation and amortization expenses : | ||
| Depreciation | 8,000 | |
| Other Expenses : | ||
| Salary | 55,000 | |
| Rent | 79,000 | |
| Commission | 27,000 | |
| Other business expenses | 1,60,000 | |
| Total Expenses | 3,29,000 | |
| V | Profit before exceptional and extraordinary items and tax | 61,000 |
| VI | Exceptional Items | |
| VII | Extraordinary items | |
| Proposed dividend for the previous year | 25,000 | |
| Retained earnings | 36,000 |
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The solution of Question 32 Chapter 5 of +2-B: –
Cash Flow from Operating Activities | ||
| Particulars | Rs | |
| Net Profit as per Income Statement | 36,000 | |
| Add Non-Cash and Non-Operating items : | ||
| Depreciation Charged | 8,000 | |
| Proposed dividend for the previous year | 25,000 | 33,000 |
| Cash from operating activities before change in working capital | 69,000 | |
| Add: Decrease in Current Assets : | ||
| Debtors | 3,000 | |
| 72,000 | ||
| Less: Increase in Current Assets | ||
| Inventories | 20,000 | |
| Less: Decrease in Current Liabilities | ||
| Creditors | 15,000 | 35,000 |
| Cash Flow from Operating activities | 37,000 | |
End of Solution
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Question 03 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 10 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 25 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 31 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 37 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 50 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 63 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
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication
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