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

Question 34 Chapter 5 of +2-B
Q-34- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution

Question 34 Chapter 5 of +2-B

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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

 

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  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


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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The solution to all questions of Chapter No. 15 – Cash Flow Statement Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 07 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 41 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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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)

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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

Chapter No. 15 – Cash Flow Statement

Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication

Check out Part 1 of both books.

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1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication

2. Advanced Accountancy Part 1 Class 12 by Unimax Publication

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