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

Question 33 Chapter 5 of +2-B

Indirect Method

33. (Cash Flow from Operating Activities) With the help of following information of Janta Ltd. Calculate Cash from operating activities :

STATEMENT OF PROFIT AND LOSS
FOR THE YEAR ENDED 31ST MARCH, 2018

Particulars	₹	₹
Revenue form Operations (Sales)		5,00,000
Less : Expenses :
Depreciation	17,000
Salary	35,000
Commission	23,000
Rent	72,000
Other expenses	43,000	1,90,000
Profit before extraordinary items		3,10,000
Less Proposed dividend for previous year		20,000
Retained Profit		2,90,000

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Balance Sheet of AB LTD.
Particulars	Note No.	31st March 2018	31st March 2017
I. Equity and Liabilities
Shareholders Fund :
Share Capital		3,50,000	2,00,000
Reserves and Surplus :
Reserves		2,20,000	60,000
Non-Current Liabilities :
Loan		1,80,000	40,000
Current Liabilities :
Creditors		30,000	1,80,000
Bills Payable		20,000	1,70,000
Total		8,00,000	6,50,000
II. Assets
Non-Current Assets :
Tangible Assets
Plant		5,40,000	4,75,000
Intangible Assets :
Patents		50,000	–
Current Assets
Inventories		1,20,000	1,05,000
Trade Receivable		90,000	70,000
Total		8,00,000	6,50,000

Additional Information	31-03-18	31-03-17
Proposed Dividend	1,50,000	2,00,000

The solution of Question 33 Chapter 5 of +2-B: –

Solution of Questions 31 32 33 34 & 35 Cash Flow Statement Chapter 15 Accounts class 12 PSEB Day 212

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Cash Flow from Operating Activities
Particulars		Rs
Net Profit as per Statement of Profit & Loss		2,90,000
Add: Proposed Dividend		20,000
		3,10,000
Add: Non Operating & Non Cash items
Depreciation		17,000
Cash from operating activities before change in working capital		3,27,000
Less: Decrease in Current Liabilities :
Creditors	1,50,000
Bills Payable	1,50,000
Less: Increase in Current Assets
Inventories	15,000
Debtors	20,000	3,35,000
Cash Used in Operating activities		(8,000)

End of Solution

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Question 65 Chapter 5 of +2-B – USHA Publication 12 Class

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Chapter No. 15 – Cash Flow Statement

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