Question 35 Chapter 5 of +2-B - USHA Publication 12 Class

Question 35 Chapter 5 of +2-B

Indirect Method

35. (Cash Flow from Operating Activities) From the following balance sheet of Enclotek Ltd. as on 31-3-2017 and 31-3-2018 and the additional information provided. Calculate the cash flow from operating activities.

Balance Sheet of AB LTD.
Particulars	Figures as at the end of the current reporting period	Figures as at the end of the previous reporting period
I. Equity and Liabilities
Shareholders Fund :
Equity Share Capital	4,50,000	4,50,000
5% Preference share capital	2,00,000	3,00,000
Reserves and surplus
Statement of Profit and Loss	2,00,000	(1,00,000)
General Reserve	1,50,000	1,20,000
Preliminary Expenses	-5,000	-25,000
Non-Current Liabilities
Long-term borrowings :
8% Debentures	3,00,000	2,00,000
Current Liabilities
Trade Payables	1,10,000	1,08,000
Output IGST	10,000	2,000
Total	14,15,000	10,55,000
II. Assets
Non –Current Assets
Tangible Assets
Fixed Assets (Net)	8,60,000	6,20,000
Investments	1,25,000	80,000
Intangible Assets :
Goodwill	10,000	15,000
Current Assets
Inventories	4,20,000	3,40,000
Total	14,15,000	10,55,000

The solution of Question 35 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		3,00,000
Add: Goodwill Written off	5,000
Transfer to General Reserve	30,000
Preliminary expenses are written off	20,000
Depreciation on fixed assets	60,000
Premium on redemption of shares	5,000
Interest on debentures*	18,000
Preference Dividend paid	15,000
Proposed equity dividend	36,000	1,89,000
Cash operating profit before the change in working capital		4,89,000
Add: Increase in Current Liabilities
Sundry Creditors	2,000
Output IGST	8,000	10,000
		4,99,000
Less: Increase in Current Assets
Inventories		80,000
Cash Flow from Operating activities		4,19,000

Working Note
1. Interest on Debenture 80,000

Amount	Rate of interest	Month	Interest Value
₹ 2,00,000	8%	12 Months	₹ 16,000
₹ 1,00,000	8%	3 Months	₹ 2,000
			₹ 8,000

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