From the following information obtained from the books of 'Informatics India Ltd.', calculate 'Cash from Operations' : Net Profit for year ended 31st March, $\displaystyle 2025$ after providing depreciation was $\displaystyle 60,000$ and after writing off goodwill $\displaystyle 2,000$ was $\displaystyle 3,40$,000. Additional Information : $\displaystyle 31.3.2024$ $\displaystyle 31.3.2025$ Particulars ( ) ( ) Rent received in advance $\displaystyle 20,000$ $\displaystyle 10,000$ Accrued interest $\displaystyle 30,000$ $\displaystyle 40,000$ Prepaid insurance $\displaystyle 15,000$ $\displaystyle 20,000$ Outstanding salary $\displaystyle 25,000$ $\displaystyle 40,000$ Trade receivables $\displaystyle 1,24,000$ $\displaystyle 1,25,000$ Trade payables $\displaystyle 1,30,000$ $\displaystyle 1,50,000$ Inventory $\displaystyle 50,000$ $\displaystyle 80,000$ Other current assets $\displaystyle 1,00,000$ $\displaystyle 1,20,000$

Calculation of Cash from Operations for the year ended $\displaystyle 31$ March $\displaystyle 2025$ Particulars Amount(₹) Net Profit before Tax $\displaystyle 3,40,000$ $\displaystyle 1$ Add: Non-Cash & Non-Operating Items: Depreciation $\displaystyle 60,000$ Goodwill written off $\displaystyle 2,000$ ……….. $\displaystyle 1$ $\displaystyle 62,000$ Operating Profit before Working Capital Changes $\displaystyle 4,02,000$ Add: Increase in Current Liabilities & Decrease in Current Assets Increase in Trade Payables $\displaystyle 20,000$ ½ Increase in Outstanding Salaries $\displaystyle 15,000$ ½ $\displaystyle 35,000$ Less: Decrease in Current Liabilities & Increase in Current Assets Decrease in Rent Received in Advance $\displaystyle (10,000)$ ½ Increase in Accrued Interest $\displaystyle (10,000)$ ½ Increase in Trade Receivables $\displaystyle (1,000)$ ½ Increase in Prepaid Insurance $\displaystyle ( 5,000)$ ½ Increase in Inventory $\displaystyle (30,000)$ ½ Increase in Other current assets $\displaystyle (20,000 )$ ½ $\displaystyle (76,000)$ Cash generated from operations $\displaystyle 3,61,000$ PART B OPTION-II (Computerised Accounting)