Question 16 Marks
Calculate Cash Flow from Operating Activities from the following information:
Machinery costing ₹ 20,000 having book value of ₹ 14,000 was sold for ₹ 18,000 during the year.
| Particulars | Opening Balances (₹) | Closing Balances (₹) |
| Surplus, i.e., Balance in Statement of Profit and Loss | 30,000 | 35,000 |
| General Reserve | 10,000 | 15,000 |
| Provision for Depreciation on Machinery | 30,000 | 35,000 |
| Outstanding Expenses | 5,000 | 3,000 |
| Goodwill | 20,000 | 10,000 |
| Trade Receivables (Sundry Debtors) | 40,000 | 35,000 |
