Question - 04 (A)

Arti :td. earned net profit of Rs. 56,000 for the year ended 31.03.2018 calculate cash flows from operating Activities from the following information :

31.03.2018 : Inventories Rs. 12,400, Trade receivable Rs. 50,000, Prepaid rent Rs. 3,000, Outstanding exp. Rs. 3,600, Trade payable Rs. 32,000.

31.03.2017 : Inventories Rs. 14,000, Trade receivable Rs. 40,000, Prepaid rent Rs. 2,000, Outstanding exp. Rs. 4,000, Trade payable Rs. 30,000.

Question - 04 (B)

From the following information calculate cash flow from operating activities :

2001 : Stock Rs. 60,000, Debtors Rs. 25,000, Creditors Rs. 32,000, Outstanding exp. Rs. 3,500, Accured income Rs. 8,000, Bills payable Rs. 35,000, Profit and loss A/c Rs. 80,000.

2002 : Stock Rs. 50,000, Debtors Rs. 23,000, Creditors Rs. 28,000, Outstanding exp. Rs. 4,500, Accured income Rs. 9,000, Bills payable Rs. 22,000, Profit and loss A/c Rs. 90,000.

Question - 04 (B)

From the following information calculate cash flow from operating activities :

31.12.2011 : Balance of profit and loss A/c Rs. 2,00,000, Bills receivable Rs. 1,80,000, Depreciation Rs. 3,00,000, Outstanding rent Rs. 40,000, prepaid insurance Rs. 12,000, Goodwill Rs. 2,00,000, Sundry debtors Rs. 1,80,000.

31.12.2012 : Balance of profit and loss A/c Rs. 3,00,000, Bills receivable Rs. 1,40,000, Depreciation Rs. 3,20,000, Outstanding rent Rs. 16,000, prepaid insurance Rs. 14,000, Goodwill Rs. 1,16,000, Sundry debtors Rs. 1,40,000.

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