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प्रश्न
Following is the Extract of the Balance Sheets of Mediquity Ltd.:
| Particulars | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| Debtors | 20,000 | 50,000 |
While preparing the Cash Flow Statement of Mediquity Ltd. for the year 2025–26, state with reason the effect of changes in the amount of debtors on the cash from operating activities of the company vis-a-vie its net operations before working capital changes.
लघु उत्तरीय
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उत्तर
A decrease of ₹ 30,000 in debtors means the company successfully collected this amount from its customers during the year. This recovery of outstanding dues creates a cash inflow, which is added back to increase the Cash Flow from Operating Activities while adjusting for working capital changes.
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