Financial Statements

Cash Flow

Medium

Cash from operations will be if

Total sales Rs. 5,00,000

Credit sales Rs. 2,25,000

Total Purchases Rs. 2,48,000

Credit Purchases Rs. 1,08,000

Cash Operating expenses Rs. 40,000

Rs. 1,30,000

Rs. 1,90,000

Rs. 2,12,000

Rs. 95,000

✅ Correct Option: 4

Cash Sales = $5{,}00{,}000 - 2{,}25{,}000 = 2{,}75{,}000$ .

Cash Purchases = $2{,}48{,}000 - 1{,}08{,}000 = 1{,}40{,}000$ .

Cash from Operations = Cash Sales - Cash Purchases - Cash Operating Expenses = $2{,}75{,}000 - 1{,}40{,}000 - 40{,}000 = 95{,}000$ .

2023: 28 May Shift 1

Identify the cash transaction from the following :

2026: 31 May Shift 1

Which of the followig is cash outflows from financing activities?

2026: 12 May Shift 1

Out of the following which one is not cash outflows from operating activities?

2022: 23 Aug Shift 2

Nitin Ltd. provides you the following information.

Particulars	1 April 2021	31 March 2022
Machinery	2,40,000	3,50,000
Accumulated Depreciation	50,000	45,000

During the year, a machine costing Rs. 90,000 with accumulated depreciation of Rs. 31,500 was sold for Rs. 52,000.

Calculate Cash Flow from Investing Activities on the basis of the above information.

2022: 20 July Shift 1

We add depreciation in order to find out operating profit before working capital changes :

2022: 16 July Shift 2

Operating Expenses include

A. Rent paid

B. Interest paid on loan

C. Selling and Distribution Expenses

D. Commission Received

E. Salaries Paid

Choose the correct answer from the options given below:

Solution