Financial Statements

Cash Flow

Easy

If net profit made during the year are Rs. 50,000 and the bills receivables have decreased by Rs. 10,000 during the year then the cash flow from operating activities will be:

Rs. 40000

Rs. 60000

Rs. 30000

Rs. 20000

✅ Correct Option: 2

Cash flow from operating activities = Net Profit + Decrease in current assets

$= 50,000 + 10,000 = 60,000$

Decrease in bills receivables means cash was collected, so it is added back to net profit.

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Which of following is not Cash Inflows from Investing Activities

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If the net profits made during the year are Rs. 1,00,000 and the bills receivables have decreased by Rs. 10,000 and purchase of machinery is Rs.2,00,000 during the year then the cash flow from operating activities will be equal to:

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Interest paid on debentures by a manufacturing company would be

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Operating profit before working capital charges amounted to Rs.85,000. The following further information is given

	31.3.2020 (Rs.)	31.3.2019 (Rs.)
Cash	36,000	30,000
Trade receivable	18,000	12,000
Provision for tax	9,000	8,000
Trade payables	20,000	16,000
Bank over draft	18,000	-

The Net cash flow from operating activities after tax is.

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Cash Advance and Loan made to third party (other than made by financial enterprise) is

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The analysis of the actual movement of money inflow and outflow in an organisation is called-

If net profit made during the year are Rs. 50,000 and the bills receivables have decreased by Rs. 10,000 during the year then the cash flow from operating activities will be:

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