Amortisation

Calculate cash flows from operating activities from the following information. Working Notes: 1. Other Income = Profit on Sale of Machinery (Rs 2,000 ) + Income Tax Refund (Rs 3,000) = Rs 5,00 2. Depreciation and Amortisation Expenses = Depreciation (Rs 5,000) + Goodwill Amortised (Rs 2,000) Other Expenses = Rent (Rs 10,000) + Loss on Sale of Equipment (Rs 3,000) + Provision for Taxation (Rs 8,000) ltbrge = Rs 21,000 Additional Information:

Charles Ltd. Earned a profit of ₹ 1,00,000 after charging deprection of ₹ 20,000 on asset and a transfer to Grenral Reserve of ₹ 30,000.Goodwill amortised was ₹ 7,000 and gain on sale of machinergy was ₹ 3,000.Other information available is (charge in the vaule of Current Assets and Current Assets and Current Liabilites): trade recivedles showed an increase of ₹ 3,000, trade payable an increased of ₹ 6,000, Prepaid expenses an increase of ₹ 200, and outstanding expenses a decrease of ₹ 2,000. Ascertain Cash Flow from Operating Activites .

From the following ,calculate Operating Profits before Working Capital Changes: {:(,,"₹"),(,"Net Profit before Tax and Extraording Items","2,23,500"),(,"Deprection","42,000"),(,"Interest on Borrowings ","8,400"),(,"Goodwill Amortised","9,300"),(,"Loss on sale of Machinery","9,000"),(,"Premium on Redemption","3,000"),(,"Interset and Divident Received on Investments","13,800"),(,"Profit on sale of Investments","6,000"):}

X Ltd. Earned profit of ₹ 5,00,000 after charing Depreciation of ₹ 1,000 on assets and a transfer to General Reserve of ₹ 1,50,000. Gooswill amortised was ₹ 35,000 and gain on sale of Machinery was ₹ 15,000. Additional Information : At the end of the year, Debtors showed an increase of ₹ 30,000, creditors an increase of ₹ 50,000, Prepaid Expenses an increase of ₹ 1,000, Bills Recivable a decrease of ₹ 15,000, Bills Payable a decrease of ₹ 20,000 and outstanding expenses a decrease of ₹ 10,000. Determine the Cash Flow from Operating Activites.