Arrange the following into correct sequence while computing cash flow from operating activies.

(a) Compute Net Profit before tax after making necessary adjustments.

(b) Compute operating profit before working capital changes by making adjustment for non-cash and non-operating activities.

(c) Calculate the difference between opening and closing balance in statment of profit and loss.

(d) Compute operating profit by making adjustment for working capital changes.

(e) Calculate cash generated/cash used from operating activities by deducting tax paid from operating profit.

Choose the correct answer from the options given below :

Arrange the following Cash Flows from Operating Activities in sequence as per indirect method-

(A) Income Tax Paid

(B) Net Profit/Loss before Tax and Extraordinary Items

(C) Operating Profit before Working Capital changes

(D) Effects of Extraordinary Items relating to operating activity.

Choose the correct answer from the options given below:

Which items are not added to the net profit for calculating cash from operating activities?

(I) Interest and dividend received

(II) Transfer to reserves

(III) Discount on issue of shares

(IV) Loss on sale of fixed assets

As per AS-3, arrange the following items in top to down order of the cash flow statement format according to indirect method.

A. Increase in Current Assets

B. Depreciation of the fixed assets

C. Purchase of Machinery

D. Issue of equity shares by the company

Choose the correct answer from the options given below:

From the following information of X Ltd, calculate Cash Flow from Financing Activities.

During the year, the company repaid a loan of Rs. 1,00,000. Long-term loan carried interest rate of 10%. The loan was repaid on 1st April 2021 and a fresh loan was taken on 31st March 2022.

Which combination of the following activities are financing activities-

(A) Proceeds from issue of equity share capital.

(B) Purchase of goodwill.

(C) Proceeds from long-term borrowings.

(D) Interim dividend paid on equity shares.

Choose the correct answer from the options given below:

Net profit before tax will be Rs. ________