1.

Compute Cash Flow from Operating Activities from the following:(i) Profit for the year ended 31st March, 2019 is ₹ 10,000 after providing for depreciation of ₹ 2,000.(ii) Current Assets and Current Liabilities of the business for the year ended 31st March, 2018 and 2019 are as follows: Particular 31st March 2018 (₹) 31st March 2019 (₹) Trade Receivables 14,000 15,000 Provision for Doubtful Debts 1,000 1,200 Trade Payables 13,000 15,000 Inventories 5,000 8,000 Other Current Assets 10,000 12,000 Expenses Payables 1,000 1,500 Prepaid Expenses 2,000 1,000 Accrued Income 3,000 4,000 Income Received in Advance 2,000 1,000

Answer» Compute Cash Flow from Operating Activities from the following:

(i) Profit for the year ended 31st March, 2019 is ₹ 10,000 after providing for depreciation of ₹ 2,000.

(ii) Current Assets and Current Liabilities of the business for the year ended 31st March, 2018 and 2019 are as follows:
























































Particular



31st March

2018



(₹)



31st March

2019


(₹)
Trade Receivables 14,000 15,000

Provision for Doubtful Debts

1,000 1,200

Trade Payables

13,000 15,000
Inventories 5,000 8,000
Other Current Assets 10,000 12,000
Expenses Payables 1,000 1,500
Prepaid Expenses 2,000 1,000
Accrued Income 3,000 4,000
Income Received in Advance

2,000


1,000


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