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VDO+ Tag:Question 22 Chapter 15 of Class 12 Part – 2 – 2024
Indirect Method
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Video Tag:22. (Cash Flow from Operating Activities/Proposed dividend for Current Year) From the particulars calculate net cash from operations :
| ₹ | |
| Operating profit after Income Tax provision 1,53,000 | 6,28,000 |
| Insurance Claim received | 1,00,000 |
| Proposed dividend for current year | 72,000 |
| Depreciation | 1,40,000 |
| Loss on sale of machinery | 30,000 |
| Profit on sale of investments | 20,000 |
| Dividend received on investments | 6,000 |
| Decrease in current assets (other than cash and cash equivalents) | 10,000 |
| Increase in current liabilities | 1,51,000 |
| Increase in current assets (other than cash and cash equivalents) | 6,00,000 |
| Decrease in current liabilities | 64,000 |
| Income tax paid | 1,18,000 |
| Income tax refund received | 3,000 |
The solution of Question 22 Chapter 15 of Class 12 Part – 2 – 2024: –
Cash Flow from Operating Activities |
||
| Particulars |
Rs |
|
| Net Profit after tax | 6,28,000 | |
| Add: Provision for taxation | 1,50,000 | |
| Net Profit before Income Tax | 7,78,000 | |
| Add Non-Cash Items : | ||
| Depreciation | 1,40,000 | |
| Operating profit before the change in working capital changes | 9,18,000 | |
| Add: Decrease in Current Assets | 10,000 | |
| Increase in Current liabilities | 1,51,000 | 1,61,000 |
| 10,79,000 | ||
| Less: Increase in Current Asserts | 6,00,000 | |
| Decrease in Current liabilities | 64,000 | 6,64,000 |
| Cash Generated from Operating Activities | 4,15,000 | |
| Less: Income tax paid | 1,15,000 | |
| Cash flow from Operating Activities before Extraordinary items | 3,00,000 | |
| Add: Insurance Claim Received | 1,00,000 | |
| Cash Flow from Operating activities | 4,00,000 | |
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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)
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 – Ratio Analysis
Chapter No. 15 – Cash Flow Statement
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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