Question
From the following figures calculate 'cash from operating activities':

Answer


Note:
Calculation of Net Profit before Tax:
Profit & .Loss Balance on 31st March, 2018
3,00,000
less: Profit & Loss Balance on 31st March, 2017
(5,00,000)
  2,00,000
Add: Transfer to Debenture Sinking Fund (₹ 1,25,000 - ₹ 1,00,000)
25,000
Transfer to Development Rebate Reserve (₹ 70,000 - ₹ 60,000) 10,000
Net Profit before Tax (1,65,000)

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