Start: Operating profit before WC changes = 85,000.
Less: Increase in Trade receivables (6,000) = 79,000.
Add: Increase in Trade payables (4,000) = 83,000.
Cash generated from operations = 83,000.
Less: Tax paid (opening provision) 8,000 = 75,000.
Cash and bank overdraft are part of cash and cash equivalents, not WC. Net cash flow from operating activities after tax = Rs.75,000.
Operating profit before working capital charges amounted to Rs.85,000. The following further information is given | | 31.3.2020 (Rs.) | 31.3.2019…
CUET UG 2022 — Accountancy Financial Statements
2022mcqhard
Operating profit before working capital charges amounted to Rs.85,000. The following further information is given
| 31.3.2020 (Rs.) | 31.3.2019 (Rs.) | |
|---|---|---|
| Cash | 36,000 | 30,000 |
| Trade receivable | 18,000 | 12,000 |
| Provision for tax | 9,000 | 8,000 |
| Trade payables | 20,000 | 16,000 |
| Bank over draft | 18,000 | - |
The Net cash flow from operating activities after tax is.
Official previous-year question
Held on 16 Jul 2022 · Verified 13 Jul 2026.
Options
- A
Rs.74,000
- B
Rs.75,000
- C
Rs.93,000
- D
Rs.79,000
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