From the following Statement of Profit & Loss of Crystal Ltd. for the year ended 31st March, 2023, Calculate Cash Flow from Operating Activities
From the following Statement of Profit & Loss of Crystal Ltd. for the year ended 31st March, 2023, Calculate Cash Flow from Operating Activities:
Statement of Profit & Loss for the year ended 31st March, 2023
| Particulars | ₹ |
|
I. Revenue from Operations (Net Sales) II. Other Income |
8,40,000 60,000 |
| III. Total Revenue (I + II) | 9,00,000 |
|
IV. Expenses: (a) Purchase of Stock in Trade (b) Change in Inventories of Stock-in-Trade (c) Employee Benefit Expenses (d) Depreciation and Amortisation Expense (e) Other Expenses |
3,20,000 (20,000) 1,80,000 1,00,000 3,80,000 |
| Total Expenses | 9,60,000 |
| V. Net Loss before Tax (III – IV) | (60,000) |
Notes to Accounts
| Particulars |  | ₹ |
|
1. Other Income (a) Dividend Received (b) Commission Accrued |
 | 40,000 20,000 |
| Â | Â | 60,000 |
|
2. Change in Inventories of Stock in Trade Opening Inventories Less: Closing Inventories |
 | 40,000 60,000 |
| Â | Â | (20,000) |
|
3. Employees Benefit Expenses Manufacturing Wages Add: Outstanding Wages Salaries |
40,000 60,000 |
1,00,000 80,000 |
| Â | Â | 1,80,000 |
|
4. Depreciation and Amortisation Expenses (a) Depreciation on Machinery (b) Goodwill Amortised |
 |
60,000 40,000 |
| Â | Â | 1,00,000 |
|
5. Other Expenses (a) Selling and Distribution Expenses (b) Rent Add: outstanding Rent (c) Loss on sale of Machinery |
1,20,000 40,000 |
1,20,000 1,60,000 1,00,000 |
| Â | Â | 3,80,000 |
Anurag Pathak Changed status to publish November 28, 2023
