# CBSE (Central Board of Secondary Education- Board Exam) Class-12 Accountancy: Questions 105 - 110 of 209

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## Question number: 105

### Write in Short

From the following statement, calculate the cash generated from operating activities:

 Particulars Rs. Particulars Rs. To Salaries 10, 000 By Gross Profit 85, 000 To Rent 5, 000 By Profit on sale of Machinery 5, 000 To Depreciation 20, 000 By Dividend received 3, 000 To Loss on sale of Building 5, 000 By Commission Accrued 4, 000 To Goodwill written off 8, 000 To Proposed Dividend 10, 000 To Provision for TAX 15, 000 To Net Profit 24, 000 97, 000 97, 000

## Question number: 106

One Liner Question▾

### Write in Brief

Explain the treatment of aid from government and other institutions?

## Question number: 107

» Accounting for Partnership Firms » Reconstitution and Dissolution » Admission of a Partner

One Liner Question▾

### Write in Brief

At the time of admission of a new partner, workmen’s compensation reserve in appearing in the Balance sheet as Rs. 1, 000. Give journal entry if workmen’s compensation at the time of admission is estimated at Rs. 1, 200.

## Question number: 108

» Accounting for Partnership Firms » Reconstitution and Dissolution » Retirement and Death of a Partner

### Write in Short

How is goodwill adjusted in the books of a firm -when a partner retires from partnership?

## Question number: 109

### Write in Short

Current Ratio is 2.5, working capital is Rs. 60, 000/-. Calculate the amount of Current Assets and Current Liabilities.

## Question number: 110

» Accounting for Partnership Firms » Reconstitution and Dissolution » Change in the Profit Sharing Ratio