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4.40 Analysis of Financial Statements—CBSE XII
4. Compute Cash Flow from Operating Activities from the following:

Particulars 31st March, 31st March,
2024 (`) 2023 (`)
Surplus, i.e., Balance in Statement of Profit & Loss 80,000 40,000
Trade Receivables:
Bills Receivable 8,000 5,000
Debtors 12,000 10,000
Inventories (Stock) 4,000 7,000
Prepaid Expenses ... 500
Trade Payables:
Creditors 6,000 4,000
Bills Payable ... 1,000
Outstanding Expenses 3,000 2,000

[Ans.: Cash Flow from Operating Activities = ` 40,500.]
5. From the following you are required to calculate Cash Flow from Operating Activities:

Particulars 31st March, 31st March,
2024 (`) 2023 (`)
Surplus, i.e., Balance in Statement of Profit & Loss 65,000 60,000
Trade Receivables:
Debtors 40,000 87,000
Bills Receivable 1,03,000 62,000
General Reserve 2,37,000 2,02,000
Dividend Equalisation Reserve 1,00,000 78,000
Salary Outstanding 12,000 30,000
Wages Prepaid 7,000 5,000
Goodwill 70,000 80,000

[Ans.: Cash Flow from Operating Activities = ` 58,000.]
6. Calculate Cash Flow from Operating Activities from the following:

Case (a) BALANCE SHEET (An Extract)
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
Shareholders’ Funds
Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit & Loss 6,00,000 2,00,000
II. ASSETS
Non-Current Assets
Property, Plant and Equipment and Intangible Assets—Property, Plant and Equipment 12,00,000 10,00,000
Less: Accumulated Depreciation (2,50,000) (2,00,000)
9,50,000 8,00,000