5. निम्नलिखित सूचनाओं से प्रत्यक्ष विधि का प्रयोग करते हुए परिचालन क्रियाओं से रोकड़ बहाव की गणना कीजिए :
From the following information, calculate Cash Flow from Operating Activites by using Direct Method :
Income Statement
(for the year ended 31st March, 2018)
Particulars
5,00,000
3,00,000
1. Revenue from Operations (Sales)
II. Cost of Goods Sold
Employees Benefit Expenses (Salaries)
Depreciation
Other Expenses (Insurance Premium)
Total Expenses
70,000
20,000
10,000
4,00,000
Net Profit (I-II)
1,00,000
ufafa pet (Additional Information) :
01.04.2017
31.03.2018
50,000
20,000
36,000
60,000
30,000
42,000
4,000
देनदार (Debtors)
प्राप्य विपत्र (B/R)
PRET (Stock)
पूर्वदत्त बीमा प्रब्याजि (Prepaid Insurance Premium)
लेनदार (Creditors)
अदत्त वेतन (Outstanding Salaries)
(Ans. Cash Flow from Operating Activities 91,000]
अप्रत्यक्ष विधि (Indirect Method)
3,000
20,000
10,000
16,000
12,000
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