Question 34 Chapter 5 of +2-B - USHA Publication 12 Class

Question 34 Chapter 5 of +2-B

Indirect Method

34. (Cash Flow from Operating Activities) Calculate cash flow from operating activities from the following :
(i) Profit made during the year 2,50,000 after considering the following items :

	₹
(a) Depreciation	10,000
(b) Amortisation of Goodwill	5,000
(c) Transfer to General Reserve	7,000
(d) Profit on sale of land	3,000

	Closing Balance	Opening Balance
Trade Receivable	23,000	23,000
Trade Payable	10,000	15,000
Inventories	8,000	10,000
Prepaid expenses	4,000	6,000
12% Debentures	1,00,000	1,00,000

The solution of Question 34 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		2,50,000
Adjustment of Non-Operating & Non Cash items
Add: Depreciation	10,000
Goodwill wrote off	5,000
General Reserve	7,000
Less: Profit on sale of land	3,000
Add: Interest on Debentures	12,000	22,000
Cash from operating activities before change in working capital		2,81,000
Add: Decrease in Current Assets :
Inventories	2,000
Prepaid Expenses	2,000
Less: Decrease in Current Liabilities
Trade Payables	5,000	(1,000)
Cash Flew from Operating activities		1,80,000

End of Solution

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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

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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

Chapter No. 14 – Accounting Ratios

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Chapter No. 15 – Cash Flow Statement

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