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Cash flow statement

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17 August 2017 I have one doubt regarding Indirect method of preparing cashflow statementIn cashflow statement whenever in additional information it given as net profit for the year endedxx is ₹xx after providing depreciation we used to add back depreciation only while doing adjustments for non cash and non operating items for eg ques 7 of practice manual of Acc pg no: 2.33Now as per question no 10 of practice manual of Fm they have added profit by sale of fixed asset as well -ques no 10 pg no 3.67My doubt is if we are giving effect of non operating items such as profit / sale then why no treatment for other operating items for eg dividend payable given Is there printing error in solutions?
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Ashiwini Ballodia

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Ashiwini Ballodia (Expert)
17 August 2017 we add profit on sale of asset because we add the sale proceed of that asses
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Ashiwini Ballodia

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Ashiwini Ballodia (Expert)
17 August 2017 Dividend payable is non cash item whereas dividend paid is a cash item
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