Cash flow from operating activities = Net Profit + Decrease in current assets
=50,000+10,000=60,000
Decrease in bills receivables means cash was collected, so it is added back to net profit.
CUET UG 2022 — Accountancy Financial Statements
If net profit made during the year are Rs. 50,000 and the bills receivables have decreased by Rs. 10,000 during the year then the cash flow from operating activities will be:
Held on 30 Aug 2022 · Verified 13 Jul 2026.
Rs. 40000
Rs. 60000
Rs. 30000
Rs. 20000
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