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प्रश्न
From the following information, calculate Cash Flow from Investing Activities:
| ₹ | ₹ | ||
| Purchase of Machine | 2,50,000 | Purchase of Investments | 1,60,000 |
| Purchase of Goodwill | 1,00,000 | Sale of Patents | 40,000 |
| Sale of Machine | 35,000 | Interest and Dividend Received | 10,000 |
| Sale of Investment | 50,000 |
A building was purchased as investment out of surplus which was let out for commercial purposes.
Rent Received ₹20,000.
उत्तर
|
Cash Flow from Investing Activities |
|||
|
|
Particulars |
Amount (Rs) |
Amount (Rs) |
|
|
Purchase of Machine |
(2,50,000) |
|
|
|
Purchase of Goodwill |
(1,00,000) |
|
|
|
Purchase of Investments |
(1,50,000) |
|
|
|
Sale of Machine |
35,000 |
|
|
|
Sale of Investment |
50,000 |
|
|
|
Sale of Patents |
40,000 |
|
|
|
Interest and Dividend Received |
10,000 |
|
|
|
Rent Received |
20,000 |
|
|
|
Net Cash Used in Investing Activities |
|
(3,45,000) |
APPEARS IN
संबंधित प्रश्न
Following is the extract from the Balance Sheet of Zee Ltd.
| Particular | 31st March 2019 (₹) |
31st March 2018 (₹) |
| Equity Share Capital | 8,00,000 | 8,00,000 |
| 10% Preference Share Capital | 6,00,000 | 6,00,000 |
| Surplus i.e., Balance in Statement of Profit and Loss | 7,20,000 | 4,00,000 |
| Unpaid Dividend | 20,000 | − |
Additional Information:
- Proposed dividends on equity shares for the years 2017-18 and 2018-19 are ₹ 1,60,000 and ₹ 2,00,000, respectively.
- An Interim Dividend of ₹ 40,000 on Equity Shares was paid.
Calculate Net Profit before Tax and Extraordinary Items.
From the following information, calculate Operating Profit before Working Capital Changes:
| ₹ | |
| Net Profit before Tax and Extraordinary Items | 4,47,000 |
| Depreciation on Machinery | 84,000 |
| Interest on Borrowings | 16,800 |
| Goodwill Amortised | 18,600 |
| Loss on Sale of Furniture | 18,000 |
| Premium on Redemption of Preference Shares | 6,000 |
| Gain (Profit) on Sale of Investments | 12,000 |
| Interest and Dividend Received on Investments | 27,600 |
From the following Balance Sheet of Double Tree Ltd. as at 31st March, 2019 and additional information, calculate Operating Profit before Working Capital Changes:
|
Particulars |
Note No. |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| I. EQUITY AND LIABILITIES | |||
|
1. Shareholders' Funds |
|||
|
(a) Share Capital |
|
5,00,000 | 5,00,000 |
|
(b) Reserves and Surplus |
1 | 6,70,000 | 5,00,000 |
|
2. Current Liabilities |
|||
|
(a) Trade Payables |
60,000 | 50,000 | |
|
(b) Other Current Liabilities (Outstanding Expenses) |
20,000 | 15,000 | |
|
(c) Short-term Provisions (Provision for Tax) |
|
1,00,000 | 90,000 |
|
Total |
13,50,000 | 11,55,000 | |
| II. ASSETS | |||
|
1. Non-Current Assets |
|||
|
(a) Fixed Assets (Tangible) |
7,50,000 | 7,30,000 | |
|
(b) Non-Current Investments |
2,50,000 | 3,00,000 | |
|
2. Current Assets |
3,50,000 | 1,25,000 | |
|
Total |
13,50,000 | 11,55,000 |
Notes to Accounts
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| I. Reserve and Surplus | ||
|
General Reserve |
5,00,000 | 4,00,000 |
|
Surplus, i.e., Balance in Statement of Profit and Loss |
1,70,000 | 1,00,000 |
|
|
6,70,000 | 5,00,000 |
Additional Information: Depreciation for the year was ₹75,000.
Calculate Cash Flow from Operating Activities from the following information.
|
Particular |
31st March 2017 (Rs) |
| Net Profit (Difference between Closing and Opening Balance of Surplus, i.e., Balance in Statement of Profit and Loss) |
8,00,000 |
| Final Dividend paid in the year | 1,10,000 |
| Compensation for Natural Disaster credited to Statement of Profit and Loss | 75,000 |
| Depreciation | 1,50,000 |
| Loss on Sale of Investment | 30,000 |
| Gain (Profit) on Sale of Land | 90,000 |
| Provision for Tax | 1,10,000 |
| Dividend Received | 20,000 |
| Decrease in Current Assets (Other than Cash and Cash Equivalents) | 40,000 |
| Increase in Current Liablilities | 70,000 |
| Decrease in Current Liabilities | 10,000 |
| Increase in Current Assets (Other than Cash and Cash Equivalents) | 60,000 |
| Income Tax Refund | 10,000 |
| Income Tax Paid |
1,20,000 |
Following information is related to ABC Ltd.:
STATEMMENT OF PROFIT AND LOSSfor the year ended 31st March, 2019
|
Particulars |
Note No. |
(₹) |
|
I. Revenue from Operations (Net Sales) |
30,00,000 | |
| II. Other Income | 1 | 45,000 |
|
III. Total Revenue (I + II) |
30,45,000 | |
| IV. Expenses : | ||
|
(a) Purchases of Stock-in-Trade |
23,03,000 | |
|
(b) Change in Inventories of Stock-in-Trade |
2 | (16,000) |
|
(c) Depreciation and Amortisation Expenses |
1,85,000 | |
|
(d) Other Expenses |
3 | 3,29,000 |
|
Total Expenses |
28,01,000 | |
| V. Profit before Tax (III − IV) | 2,44,000 | |
|
VI. Less: Provision for Tax |
64,000 | |
|
VII. Profit after Tax (V – VI) |
1,80,000 |
Notes to Accounts
|
Particulars |
₹ |
| 1. Other Income | |
| (a) Dividend Received |
5,000 |
| (b) Gain (Profit) on Sale of Plant |
40,000 |
|
45,000 |
|
| 2. Change in Inventories of Stock-in-Trade | |
| Opening Inventories |
2,84,000 |
| Less: Closing Inventories |
3,00,000 |
|
(16,000) |
|
| 3. Other Expenses | |
| (a) Office Expenses |
58,000 |
| (b) Selling Expenses |
2,35,000 |
| (c) Loss on Sale of Assets |
36,000 |
|
3,29,000 |
| Other Information: | Balance as on 31st March, 2019 (₹) |
Balance as on 31st March, 2018 (₹) |
| Trade Payables | 2,78,000 | 2,50,000 |
| Trade Receivables | 4,52,000 | 4,15,000 |
| Inventories | 3,00,000 | 2,84,000 |
| Office Expenses Outstanding | ... | 5,000 |
| Selling Expenses Outstanding | 25,000 | 22,000 |
Calculate Cash Flow from Operating Activities.
From the following details. calculate Cash Flow from Investing Activities
|
Particulars |
Closing (₹) | Opening (₹) |
| Machinery (At Cost) | 10,00,000 | 9,50,000 |
| Accumulated Depreciation | 1,50,000 | 1,10,000 |
| Patents | 2,00,000 | 3,00,000 |
Additional Information:
1. During the year, machine costing ₹ 90,000 with accumulated depreciation of ₹ 60,000 was sold for ₹ 50,000.
2. Patents written off were ₹ 50,000 while a part of patents were sold at a profit of ₹ 40,000.
From the following details. Calculate Cash Flow from Investing Activities
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| Investment in 10% Debentures | 10,00,000 | 5,00,000 |
| Land and Building | 15,00,000 | 9,00,000 |
Additional Information:
1. Half of the investment held in the beginning of the year were sold at 10% profit.
2. Depreciation on Land and Building was ₹ 50,000 for the year.
3. Interest received on investments ₹ 75,000.
From the following information, calculate Cash Flow from Investing Activities
|
Particular |
31st March, (₹) |
31st March, |
| Plant and Machinery | 10,00,000 | 8,50,000 |
| Investment (Long-term) | 1,00,000 | 40,000 |
| Land (At Cost) |
1,00,000 |
2,00,000 |
Additional Information:
1. Depreciation charged on Plant and Machinery ₹ 50,000.
2. Plant and Machinery with a Book Value of ₹ 60,000 was sold for ₹ 40,000.
3. Land was sold at a profit of ₹ 60,000.
4. No investment was sold during the year.
Calculate Cash Flow from Investing Activities from the following information:
|
Particular |
31st March, (₹) |
31st March, |
| Investment in Land |
3,00,000 |
3,00,000 |
| Shares in Damodar Ltd. | 1,50,000 | 1,50,000 |
| 12% Long-term Investments | 80,000 | 50,000 |
| Plant and Machinery | 7,50,000 | 6,00,000 |
| Patents | 70,000 | 1,00,000 |
| Goodwill |
1,50,000 |
1,00,000 |
Additional Information:
1. A piece of land was purchased as an investment out of surplus. It was let out for commercial purpose and the rent received was ₹ 20,000.
2. Dividend received from Damodar Ltd. @ 12%.
3. Patents written off to the extent of ₹ 20,000. Some patents were sold at a profit of ₹ 10,000.
4. A machine costing ₹ 80,000 (depreciation provided thereon ₹ 30,000) was sold for ₹ 35,000. Depreciation charged during the year was ₹ 70,000.
5. During the year 12% investments were purchased for ₹ 1,00,000 and some investments were sold at a profit of ₹ 10,000. Interest on investments for the year was duly received.
From the following information, calculate Cash Flow from Investing Activities:
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| Machinery (At cost) | 5,50,000 | 5,00,000 |
| Accumulated Depreciation | 1,70,000 | 1,00,000 |
During the year, a machinery costing ₹ 50,000 (accumulated depreciation provided thereon ₹ 20,000) was sold for ₹ 26,000.
From the following particulars, calculate Cash Flow from Investing Activities
|
Particulars |
Purchased (₹) | Sold (₹) |
| Machinery | 6,20,000 | 2,00,000 |
| Investments | 2,40,000 | 80,000 |
| Goodwill | 1,00,000 | ... |
| Patents | ... | 1,50,000 |
Additional Information:
1. Interest received on debentures held as investment ₹ 8,000.
2. Interest paid on debentures issued ₹ 20,000.
3. Dividend received on shares held as investment ₹ 20,000.
4. Dividend paid on Equity Share Capital ₹ 30,000.
5. A plot of land was purchased out of the surplus funds for investment purposes and was let out for commercial use. Rent received ₹ 50,000 during the year.
From the following information, calculate Cash Flow from Financing Activities:
| 1st April, 2018 (₹) |
31st March, 2019 (₹) |
|
| Long-term Loan | 2,00,000 | 2,50,000 |
During the year, the company repaid a loan of ₹1,00,000.
From the following information, calculate Cash Flow from Financing Activities:
|
Particulars |
31st March, (₹) |
31st March, |
| Equity Share Capital |
10,00,000 |
9,00,000 |
| Securities Premium Reserve | 2,60,000 | 2,50,000 |
| 12% Debentures |
1,00,000 |
1,50,000 |
Additional Information:
Interest paid on debentures ₹ 18,000.
From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities:
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| Equity Share Capital |
5,25,000 |
4,00,000 |
| 10% Preference Share Capital | 4,00,000 | 5,50,000 |
| Securities Premium Reserve | 2,25,000 | 1,00,000 |
| 12% Debentures |
4,00,000 |
3,00,000 |
Additional Information:
1. Equity Shares were issued on 31st March, 2019.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2019 at a premium of 5%. Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2019.
From the following information, calculate Cash Flow from Investing and Financing Activities:
|
Particulars |
31st March 2019 |
31st March 2018 |
| Machinery (At cost) |
50,000 |
40,000 |
| Accumulated Depreciation | 12,000 | 10,000 |
| Capital | 35,000 | 30,000 |
| Bank Loan |
... |
10,000 |
During the year, a machine costing ₹ 10,000 was sold at a loss of ₹ 2,000. Depreciation on machinery charged during the year amounted to ₹ 6,000.
Aditya Sunrise Ltd. provides you the following information:
| Particulars | 31.3.2023 (₹) | 31.3.2022 (₹) |
| 10% Bank Loan | Nil | 1,00,000 |
Additional Information:
- Equity Share Capital raised during the year ₹ 3,00,000;
- 10% Bank Loan was repaid on 01.04.2022.
- Dividend received during the year was ₹ 20,000.
- Dividend Proposed for the year 2021-22 was ₹ 50,000 but only ₹ 20,000 was approved by the Shareholders.
Find out the cash flow from Financing Activities.
