Practice Indirect Method (commonly Used) (5.1) - Cash Flow - ICSE 12 Accounts
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Indirect Method (commonly used)

Practice - Indirect Method (commonly used)

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Practice Questions

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Question 1 Easy

What does the Indirect Method start with?

💡 Hint: Think about the profit reported in the Profit and Loss statement.

Question 2 Easy

What type of expenses do we add back in the Indirect Method?

💡 Hint: These are expenses that do not involve actual cash flow.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the first step in the Indirect Method?

A) Add Non-Cash Expenses
B) Start with Net Profit before Tax
C) Adjust for Working Capital

💡 Hint: Recall the foundational step of the Indirect Method.

Question 2

True or False: The Indirect Method primarily focuses on cash transactions.

True
False

💡 Hint: Consider how net profit includes non-cash items.

2 more questions available

Challenge Problems

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Challenge 1 Hard

Calculate the cash flow from operations if Net Profit is ₹2,50,000, depreciation is ₹40,000, a decrease in inventory is ₹20,000, an increase in creditors is ₹15,000, and tax paid is ₹35,000.

💡 Hint: Follow the Indirect Method step by step, ensuring each adjustment is considered.

Challenge 2 Hard

Discuss how changes in working capital affect cash flow and provide a scenario with calculations.

💡 Hint: Think of working capital as cash in-hand for daily operations.

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