Sarthaks Test
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While computing cash from operating activities, indicate whether the foltowing items witl be added or subtracted from the net profit, if not to be considered write NC.

ItemsResult
(a) Increase in the value of creditors
(b) Increase in the value of patents
(c) decrease in income received in advance
(d) decrease in income received in advance
 (e) decrease in value of stock
(f) increase in the value of bills receivables
(g) increase in the share capital
(h) increase in the amount of outstanding expense
(i) conversion of debentures into shares
(j) Decrease in the value of debtors
(k)Increase in the value of debtors 
(l) A decrease in the amount of accrued income

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