Question - 05 (A) 

Calculate cash flow from the operating activities from following information :

Net profit after provision for tax and proposed dividend Rs. 22,000, Proposed dividend Rs. 10,000, Provision for tax Rs. 10,000, Goodwill Amoritzed Rs. 8,000, Depreciation on machinery Rs. 4,000, Loss on sale of plant Rs. 2,000, Gain on sale of furniutre Rs. 8,000, Refurnd of income tax Rs. 8,000, Income tax paid Rs. 10,000.

Question - 05 (B) 

From the following information prepare cash flow statement :

Operating cash balance Rs. 10,000, Closing cash balance Rs. 12,000, Decrease in debtors Rs. 5,000, Increase in creditors Rs. 7,000, Sale of fixed assets Rs. 20,000, Repaymen of debentures Rs. 50,000, net proft of the year Rs. 20,000. 

Question - 05 (C) 

Calculate cash from operation from the following informations : 

Profit made during the year 2010 Rs. 50,000.

Transferred to general reserve Rs. 10,000.

Depreciation provided Rs. 20,000.

Profit on sale of furniture Rs. 5,000.

Loss on sale of machine Rs. 10,000.

Preliminary expenses written off Rs. 10,000

Additional informations :

2009 : Debtors Rs. 10,000, B/R Rs. 7,000, Stock Rs. 15,000, Prepaid exp. Rs. 2,000.

2010 : Debtors Rs. 15,000, B/R Rs. 5,000, Stock Rs. 18,000, Prepaid exp. Rs. 3,000.

Question - 05 (D) 

Hari company earned profit of Rs. 50,000 for the year ending on 31-03-2018. from the following information prepare cash flow from opearating activities. 

31.03.2018 : Inventories Rs. 12,000, Trade receivable Rs. 50,000, Prepaid rent Rs. 3,000, Outstanding exp. Rs. 3,000, Trade payable Rs. 35,000.

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.

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