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प्रश्न
While computing cash from operating activities, indicate whether the following items will be added or subtracted from the net profit. If not to be considered, write NC
| Items: | Treatment | |
| (a) | Increase in the value of creditors | |
| (b) | Increase in the value of patents | |
| (c) | Decrease in prepaid expenses | |
| (d) | Decrease in income received in advance | |
| (e) | Decrease in value of inventory | |
| (f) | Increase in share capital | |
| (g) | Increase in the value of trade receivables | |
| (h) | Increase in the amount of outstanding expenses | |
| (i) | Conversion of debentures into shares | |
| (j) | Decrease in the value of trade payables | |
| (k) | Increase in the value of trade receivables | |
| (l) | Decrease in the amount of accrued income. |
तक्ता पूर्ण करा
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उत्तर
| Items: | Treatment | |
| (a) | Increase in the value of creditors | + |
| (b) | Increase in the value of patents | NC |
| (c) | Decrease in prepaid expenses | + |
| (d) | Decrease in income received in advance | − |
| (e) | Decrease in value of inventory | + |
| (f) | Increase in share capital | NC |
| (g) | Increase in the value of trade receivables | − |
| (h) | Increase in the amount of outstanding expenses | + |
| (i) | Conversion of debentures into shares | NC |
| (j) | Decrease in the value of trade payables | − |
| (k) | Increase in the value of trade receivables | − |
| (l) | Decrease in the amount of accrued income. | + |
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