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प्रश्न
Anand Ltd., arrived at a net income of Rs 5,00,000 for the year ended March 31, 2017. Depreciation for the year was Rs 2,00,000. There was a profit of Rs 50,000 on assets sold which was transferred to Statement of profit and Loss account. Trade Receivables increased during the year Rs 40,000 and Trade Payables also increased by Rs 60,000. Compute the cash flow operating activities by the indirect approach.
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उत्तर
Cash Flow from Operating Activities as on March 31, 2017
|
Particulars |
Amount (₹) |
Amount (₹) |
|
|
Net Profit during the year |
|
5,00,000 |
|
|
Items to be adjusted: |
|
|
|
|
|
Add: Depreciation |
2,00,000 |
|
|
|
Less: Gain on sale of assets |
(50,000) |
1,50,000 |
|
Operating Profit before Working Capital changes |
|
6,50,000 |
|
|
|
Add: Increase in Trade Payables |
60,000 |
|
|
|
Less: Increase in Trade Receivables |
(40,000) |
20,000 |
|
Net Cash from Operations |
|
6,70,000 |
|
