CUET Accountancy 2022 20 July Shift 1 PYQs - Free Mock Test (No Login)

Rathi Udyog, made a profit of 72,000 after changing depreciation of Rs. 17,000 on fixed assets and paid Rs. 10,000 as interim dividend. The goodwill amortized was Rs. 12,000 and profit (Gain) on sale of furniture was Rs. 2,500.The other informations were:Trade Payable showed an increase of Rs. 7,000.Outstanding expenses showed a decrease of Rs. 5,000.Accrued Income showed an increase of Rs. 8,000.Trade payable showed a decrease of Rs. 10,000.Inventories showed a decrease of Rs. 3,000.If from the above informations, cash flow from operating activity is ascertained, then it is ascertained according to Accounting standard:

In the above case study if amount of Goodwill is increasing in current year, then it will be classified in:

Find out Net Profit before tax from the above informations:

We add depreciation in order to find out operating profit before working capital changes:

Apart from showing interim dividend in Net Profit before tax, where else it will be shown?