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प्रश्न
From the following information, calculate ‘cash inflows from operating activities’:
| ₹ | |
| Profit & Loss Balance 1-4-2021 (Credit) | 5,50,000 |
| Profit & Loss Balance 31 -3-2022 (Credit) | 8,00,000 |
| Amount transferred to General Reserve | 50,000 |
| Income Tax Provision made | 1,50,000 |
| Discount on Issue of Debentures written off | 10,000 |
| Prepaid Expenses on 1-4-2021 | 8,000 |
| Loss on Sale of Furniture | 1,000 |
| Income from Investment | 4,000 |
खातेवही
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उत्तर
| Cash from Operating Activities | |
| Particulars | Amount (₹) |
| Net Profit for the Year (8,00,000 − 5,50,000) | 2,50,000 |
| Adjustments for non-cash and non-operating items: | |
| Add: | |
| Transfer to General Reserve | 50,000 |
| Income Tax Provision Made | 1,50,000 |
| Discount on Issue of Debentures Written Off | 10,000 |
| Prepaid Expenses on 1-4-2021 | 8,000 |
| Loss on Sale of Furniture | 1,000 |
| Operating Profit before Working Capital Changes | 4,69,000 |
| Less: Non-Operating Income | |
| Income from Investment | (4,000) |
| Net Cash from Operating Activities (before tax) | 4,65,000 |
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