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

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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