Q. 17 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 17 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25).

Calculate Cash Flow from Operating Activities from the following information:

	₹
Surplus i.e., Balance in Statement of Profit & Loss	4,10,000
Transfer to Reserve	1,20,000
Provision for Tax made during the current year	40,000
Depreciation Charged on Plant and Machinery	60,000
Patents Written Off	10,000
Gain on Sale of Machinery	20,000
Decrease in Current Assets	1,10,000
Decrease in Creditors	60,000
Increase in Outstanding Expenses	5,000
Loss of Inventory due to fire	80,000
Income Tax Paid	50,000

[Ans. Cash Flow from Operating Activities ₹ 6,25,000.]

Solution:-

Notes:-

(i) Net Profit before tax and Extraordinary items ₹ 6,50,000.

(ii) Loss of Inventory due to Fire is an extraordinary item. First it will be added to Net Profit while calculating Net profit before tax and Extraordinary Items and towards the end it will be deducted to compute Cash Flow from Operating Activities.

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