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
| Particulars | Note No | Amount (Rs) |
| l) Revenue from operations | 10,00,000 | |
| ll) Expenses | ||
| Cost of Materials | 1 | 50,000 |
| Purchases of stock-in-trade | 5,00,000 | |
| Other Expenses | 2 | 3,00,000 |
| Total Expenses | 8,50,000 | |
| 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
| Particulars | Amount (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 | 50,000 | 83,000 |
| 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 |