Compute Cash Flow from Operating Activities from the following: (i) Profit for the year ended 31st March, 2019 is Rs. 10,000 after providing for depreciation of Rs. 2,000. (ii) Current Assets and Current Liabilities of the business for the year ended 31st March, 2018 and 2019 are as follows:

Particular31st March 2018
Amount (Rs.)
31st March 2019
Amount (Rs.)
Trade Receivables14,00015,000
Provision for Doubtful Debts1,0001,200
Trade Payables13,00015,000
Other Current Assets10,00012,000
Expenses Payables1,0001,500
Prepaid Expenses2,0001,000
Accrued Income3,0004,000
Income Received in Advance2,0001,000


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