(a) From the following information, calculate Cash flow from Operating Activities.
| Particulars | 31 March 2023 | 31 March 2024 |
|---|---|---|
| Surplus i.e Balance in Statement of Profit and Loss | 6,00,000 | 5,00,000 |
| Provision for Tax | 1,00,000 | 1,20,000 |
| Trade Receivables | 2,00,000 | 2,40,000 |
| Trade Payables | 1,50,000 | 2,00,000 |
| Goodwill | 2,00,000 | 1,50,000 |
Additional Information:
Proposed Dividend for the year ended March 31, 2023 and March 31, 2024 was ₹1,50,000 and ₹1,80,000 respectively.
(b) From the following information calculate the Cash from Investing Activities
| Particulars | 31 March 2023 | 31 March 2024 |
|---|---|---|
| Machinery (Cost) | 20,00,000 | 28,00,000 |
| Accumulated Depreciation | 4,00,000 | 6,50,000 |
Additional Information:
(i) Machinery costing ₹50,000 (Book Value ₹40,000) was lost by fire and insurance claim of ₹32,000 was received.
(ii) Depreciation charged during the year was ₹3,50,000.
(iii) A part of Machinery costing ₹2,50,000 was sold at a loss of ₹20,000.
Mark-6, CBSE: 2024-25/Sample/Q-34
Answer :
