(i) Depreciation of fixed assets Rs. 30 | 000. |
(ii) Amortisation of goodwill Rs. 20 | 000. |
(iii) Loss on sale of machine Rs. 10 | 000. |
(iv) Profit on sale of building Rs. 20 | 000. |
(v) Transfer to general reserve Rs. 30 | 000. |
(vi) Interim dividend paid Rs. 20 | 000. |
(vii) Dividend received on investment Rs. 10 | 000. |
(viii) Provision for taxation made Rs. 16 | 000. |
Particulars | 31st March, 2016 Amt (Rs.) | 31st March, 2017 Amt (Rs.) |
Accounts Receivable | 60,000 | 50,000 |
Accounts Payable | 30,000 | 70,000 |
Prepaid Expenses | 5,000 | 3,000 |
Answer:
Cash flow from operating activities = Rs. 2,52,000
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