From the following transactions calculate cash flow from operatin… - Vidyadip

Question

From the following transactions calculate cash flow from operating activities:

Particulars	$(Rs.)$
Profit before taxes	$99,000$
Income tax provision	$29,000$
Proposed dividend	$39,000$
Depreciation	$22,000$
Dividend received	$21,000$
Interest received	$20,000$
Interest paid	$28,000$
Goodwill written off	$15,000$

✓

Answer

Cash flow from Operating Activities:

Particulars	$(Rs.)$	$(Rs.)$
Profit before taxes		$99,000$
Add: Non-cash expenses appropriation and provisions :
Income tax provision	$29,000$
Proposed dividend	$39,000$
Goodwill written off	$15,000$
Depreciation	$22,000$
Interest paid	$28,000$	$1,33,000$
		$2,32,000$
Less: Non-operating incomes :
Interest received	$20,000$
Dividend received	$21,000$
Profit on sale of asset	$12,000$	$53,000$
Profit $($cash flow$)$ before changes in Working Capital		$1,79,000$

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