Скачать или смотреть CASH FLOW STATEMENT T.S.GREWAL CH-4 (CASH FLOW FROM OPERATING ACTIVITIES) QUE NO -16,17,18 CLASS -12

CASH FLOW STATEMENT T.S.GREWAL CH-4 (CASH FLOW FROM OPERATING ACTIVITIES) QUE NO -16,17,18 CLASS -12 Accounts Session 2023-24

From the following information, calculate Cash Flow from Operating Activities:

Particulars

Equity Share Capital

10% Preference Share Capital

Securities Premium

Surplus, i.e., Balance in Statement of Profit & Loss

10% Debentures

Additional Information:

(i) Preference shares were redeemed on 31st March, 2023 at a premium of 5%.

(ii) Dividend on equity shares was paid @ 8%.

(iii) Fresh issue of equity shares was made on 1st April 2022.

[Ans.: Cash Flow from Operating Activities = 7,60,000.]

17. Sunrise Ltd., reported Net Profit after Tax of relevant extract from Balance Sheet as at 31st 6,40,000 for the year ended 31st March, 2023. The March, 2023 is:

Particulars

Inventories

Trade Receivables

Prepaid Expenses

Trade Payables

Provision for Tax

Depreciation charged on Plant and Machinery 55,000, insurance claim received 50,000, gain (profit) on sale of investment 20,000 appeared in the Statement of Profit & Loss for the year ended 31st March, 2023. Calculate Cash Flow from Operating Activities.

31st March, 2022 (₹)

31st March, 2023 (₹)

2,00,000

1,00,000

95,000

8,00,000

4,00,000

31st March, 2022 (₹)

31st March, 2023 (₹)

1,15,000

1,25,000

1,50,000

1,10,000

20,000

6,000

1,10,000

80,000

20,000

15,000

Compute Cash Flow from Operating Activities from the following:

(i) Profit for the year ended 31st March, 2023 is 10,000 after providing for depreciation of ₹ 2,000. (ii) Current Assets and Current Liabilities of the business for the years ended 31st March, 2022 and 2023 are as follows:

Particulars

31st March, 2022 (₹)

31st March, 2023 (₹)

Trade Receivables

14,000

15,000

Provision for Doubtful Debts

1,000

1,200

Trade Payables

13,000

15,000

Inventories

5,000

8,000

Other Current Assets (Other than Prepaid Expenses and Accrued Income)

10,000

12,000

Expenses Payables

1,000

1,500

Prepaid Expenses

2,000

1,000

Accrued Income

3,000

4,000

Income Received in Advance

2,000

1,000
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