The following is the Profit and Loss Account of Yamuna Limited:

4. The following is the Profit and Loss Account of Yamuna Limited:

Statement of Profit and Loss of Yamuna Ltd,

for theYear ended March 31, 2017

ParticularsNote
No
Amount
(Rs)
l) Revenue from operations10,00,000
ll) Expenses
Cost of Materials150,000
Purchases of stock-in-trade5,00,000
Other Expenses23,00,000
Total Expenses8,50,000
lll) Profit befor tax (l-ll)1,50,000

Additional information:

(i) Trade receivables decrease by Rs 30,000 during the year.

(ii) Prepaid expenses increase by Rs 5,000 during the year.

(iii) Trade payables increase by Rs 15,000 during the year.

(iv) Outstanding expenses payable increased by Rs 3,000 during the year.

(v) Other expenses included depreciation of Rs 25,000. 






Cash Flow from Operating Activities of Yamuna Limited

 as on March 31, 2017

ParticularsAmount (Rs.)Amount (Rs.)
Net Profit earned during the year 1,50,000
Items to be added:  
 Depreciation 25,000
Operating Profit before Working Capital changes 1,75,000
 Add: Increase in Current Liabilities
 Outstanding Expenses 3,000
 Add:Decrease in Current Assets
 Trade Receivables 30,000
 Stock 50,00083,000
 Less:Decrease in Current Liabilities
 Trade Creditors (15,000)
 Less:Increase in Current Assets
 Prepaid Expenses (5,000)(20,000)
Net Cash from Operations 2,38,000

Chapter-6 Cash Flow Statement



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