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:

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"):}

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 .

Charles Ltd., made a profit of Rs 1,00,000 after charging depreciation of Rs 20,000 on assets and a transfer to general reserve of Rs 30,000. The goodwill amortised was Rs 7,000 and gain on sale of machinery was Rs 3,000. Other information available to you ( changes in the value of current assets and current liabilities) are trade receivables showed an increase of Rs 3,000, trade payables an increase of Rs 6,000, prepaid expenses an increase of Rs 200, and outstanding expenses a decrease of Rs 2,000. Ascertain cash flow from operating activities.