Question
Net profit before tax = Rs. 8,00,000. Depreciation = Rs.
1,50,000. Increase in debtors = Rs. 80,000. Increase in creditors = Rs. 60,000. Income tax paid = Rs. 2,00,000. What is cash flow from operating activities (indirect method)?Solution
Start with NPBT 8,00,000 + depreciation 1,50,000 – debtors 80,000 + creditors 60,000 = 9,30,000. Less tax paid 2,00,000 = 7,30,000.
Which type of index physically reorders the data rows in the table itself based on the index key, meaning the data is stored in the order of the index?
Recursive CTEs are mainly used for:
To rename a column in a SELECT query result, you use:
Which PL/SQL cursor attribute returns `TRUE` if the most recent `FETCH` statement returned a row, and `FALSE` otherwise?
Which of the following is a key characteristic that distinguishes a PL/SQL `FUNCTION` from a PL/SQL `PROCEDURE`?
Which SQL keyword prevents duplicate rows in result?
Which operator is used to combine results of two SELECT queries and remove duplicates?
What is the result of SELECT COUNT(NULL) on any table?
Which of the following SQL constructs avoids returning duplicate rows?
What is a 'stored procedure' in SQL?
