Question - 06

Calculate cash flow from the operating Activities from following provided by Khetan Ltd.:

Profit after tax Rs. 1,60,000,

Income tax paid Rs. 70,000.

Depreciation on plant and machinery Rs. 90,000,

Goodwill amortized Rs. 20,000,

Gaid on sale of furniture Rs. 15,000,

Loss on sale of plant Rs. 20,000.

Additional Information :

31.03.2018 : 

Inventories  Stock Rs. 2,20,000,

Trade receivable Rs. 1,32,000, 

Outstanding Salary Rs. 18,000, 

Trade payable Rs. 1,17,000.

31.03.2017 : 

Inventories Stock Rs. 1,60,000, 

Trade receivable Rs. 1,08,000, 

Outstanding Salary Rs. 16,000, 

Trade payable Rs. 1,00,000.

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