From the following information obtained from the books of 'Ajanta Ltd.', calculate Cash from Operations : Net Profit for the year ended 31st March, $\displaystyle 2025$ after charging depreciation of $\displaystyle 80,000$ and after writing off goodwill $\displaystyle 10,500$ was $\displaystyle 4,90$,000. Additional Information : $\displaystyle 31.3.2024$ $\displaystyle 31.3.2025$ Particulars ( ) ( ) Inventories $\displaystyle 1,00,000$ $\displaystyle 1,50,000$ Trade receivables $\displaystyle 2,00,000$ $\displaystyle 2,25,000$ Prepaid insurance $\displaystyle 20,000$ $\displaystyle 15,000$ Accrued interest $\displaystyle 40,000$ $\displaystyle 30,000$ Other current assets $\displaystyle 90,000$ $\displaystyle 1,40,000$ Trade payables $\displaystyle 2,00,000$ $\displaystyle 1,70,000$ Outstanding expenses $\displaystyle 12,000$ $\displaystyle 8,500$ Rent received in advance $\displaystyle 10,000$

Page $\displaystyle 17$ of $\displaystyle 20$ Calculation of Cash from Operations for the year ended $\displaystyle 31$ March $\displaystyle 2025$ Particulars Amount(₹) Net Profit before Tax $\displaystyle 4,90,000$ ½ Add: Non-Cash & Non-Operating Items: Depreciation $\displaystyle 80,000$ ½ Goodwill written off $\displaystyle 10,500$ ½ $\displaystyle 90,500$ Operating Profit before Working Capital Changes $\displaystyle 5,80,500$ Add: Increase in Current Liabilities & Decrease in Current Assets Decrease in prepaid insurance $\displaystyle 5,000$ ½ Decrease in accrued interest $\displaystyle 10,000$ ½ Increase in rent received in advance $\displaystyle 10,000$ ½ $\displaystyle 25,000$ Less: Decrease in Current Liabilities & Increase in Current Assets Increase in inventories $\displaystyle (50,000)$ ½ Increase in trade receivables $\displaystyle (25,000)$ ½ Increase in other current assets $\displaystyle ( 50,000)$ ½ Decrease in trade payable $\displaystyle (30,000)$ ½ Decrease in outstanding expenses $\displaystyle (3,500 )$ ½ ($\displaystyle 1,58,500$) Cash generated from operations $\displaystyle 4,47,000$ ½ PART B OPTION-II (Computerised Accounting)