Question - 10

Calculate cash flows from operating Activities from the following details :

31.03.2018 :

Surplus, i.e., Balance in statement of profit and loss Rs. 1,50,000,

Accumulated depreciation Rs. 1,60,000,

Goodwill Rs. 60,000,

Prepaid insurance Rs. 21,000,

Bills Receivable Rs. 90,000,

Outstanding salaries Rs. 20,000,

Inventories Rs. 90,000.

31.03.2017 :

Surplus, i.e., Balance in statement of profit and loss Rs. 1,00,000,

Accumulated depreciation Rs. 1,50,000,

Goodwill Rs. 80,000,

Prepaid insurance Rs. 22,000,

Bills Receivable Rs. 70,000,

Outstanding salaries Rs. 8,000,

Inventories Rs. 70,000.

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