Calculate Cash Flow from Operating Activities from the following details:
Calculate Cash Flow from Operating Activities from the following details:
| Particulars | 31st March, 2023 (₹) |
31st March, 2022 (₹) |
| Surplus, i.e., Balance in Statement of Profit & Loss Trade Receivables Provision for Depreciation Inventories Outstanding Rent Goodwill Prepaid Insurance Trade Payables (Creditors) |
80,000 25,000 40,000 80,000 12,000 30,000 1,000 13,000 |
60,000 31,000 30,000 60,000 21,000 38,000 2,000 19,000 |
[Ans.: Cash Flow from Operating Activities = ₹ 10,000.]
[Hint: Decrease in goodwill will be added to Net Profit before Tax while calculating Cash Flow from Operating Activities, it being Non-Cash/Non-Operating item.]
Anurag Pathak Changed status to publish August 19, 2023
