Sarthaks Test
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The following is the profit and loss account of Yamuna Limited

Yamuna Limited profit and loss account 

for the year ended March 31, 2007

Sales10,00,000
cost of goods sold opening stock2,50,000
purchase5,00,000
7,50,000
(-) closing stock2,00,0005,50,000
Gross profit4,50,000
operating expense3,00,000
Net profit1,50,000

Additional Informations 

(i) Trade debtors decrease by Rs. 30,000 during the year. 

(ii) Prepaid expenses increased by Rs. 5,000 during the year. 

(iii) Trade creditors decrease by Rs. 15,000 during the year. 

(iv) Outstanding expenses increased by Rs. 3,000 during the year. 

(v) Operating expenses include depreciation of Rs. 25,000. Compute net cash provided by operations for the year ended March 31, 2007, by the indirect method

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Cash flow from operating activities of yamuna limited 

as on march 31,2007

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