The following is the Profit and Loss Account of Yamuna Limited:

The following is the Profit and Loss Account of Yamuna Limited: Statement of Profit and Loss of Yamuna Ltd., for the Year ended March 31, 2017 Particulars Note No. Amount (Rs) i) Revenue from Operations 10,00,000 ii) Expenses Cost of Materials Consumed 1 50,000 Purchase of Stock-in-trade 5,00,000 Other Expenses 2 3,00,000 Total Expenses 8,50,000 iii) Profit before Tax (i – ii) 1,50,000 Additional information:(i) Trade receivables decrease by Rs 30,000 during the year.(ii) Prepaid expenses increase by Rs 5,000 during the year.(iii) Trade payables increase by Rs 15,000 during the year.(iv) Outstanding expenses payable increased by Rs 3,000 during the year.(v) Other expenses included depreciation of Rs 25,000. Compute net cash from operations for the year ended March 31, 2017 by the indirect method.

Answer» The following is the Profit and Loss Account of Yamuna Limited:

Statement of Profit and Loss of Yamuna Ltd., for the Year ended March 31, 2017
Particulars		Note No.	Amount (Rs)
i)	Revenue from Operations		10,00,000
ii)	Expenses
	Cost of Materials Consumed	1	50,000
	Purchase of Stock-in-trade		5,00,000
	Other Expenses	2	3,00,000
	Total Expenses		8,50,000
iii)	Profit before Tax (i – ii)		1,50,000

Additional information:

(i) Trade receivables decrease by Rs 30,000 during the year.

(ii) Prepaid expenses increase by Rs 5,000 during the year.

(iii) Trade payables increase by Rs 15,000 during the year.

(iv) Outstanding expenses payable increased by Rs 3,000 during the year.

(v) Other expenses included depreciation of Rs 25,000.

Compute net cash from operations for the year ended March 31, 2017 by the indirect method.