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प्रश्न
From the following Balance Sheets of B.C.R. Ltd as on 31-3-2010 and 31-3-2011.
Prepare a Cash Flow Statements:
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Balance Sheets of B.C.R. Ltd. as on 31.3.2010 and 31.3.2011 |
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Liabilities |
31-3-2010 Rs |
31-3-2011 Rs |
Assets |
31-3-2010 Rs |
31-3-2011 Rs |
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Equity Shares Capital Profit and Loss Account Bank Loan Proposed Dividend Provision for tax Creditors |
5,00,000
2,00,000
1,00,000 50,000 30,000 55,000 |
7,00,000
3,50,000
50,000 70,000 50,000 52,000 |
Patents Equipment Investment Debtors Stock Bank |
1,00,000 5,00,000 – 80,000 55,000 2,00,000 |
95,000 5,00,000 1,00,000 1,30,000 3,00,000 |
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9,35,000 |
12,72,000 |
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9,35,000 |
12,72,000 |
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Additional Information:
During the year Equipment costing Rs 1,00,000 was purchases. Loss on sale of Equipment amounted to Rs 12,000. Rs 18,000 deprecation charged on Equipment.
उत्तर
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Cash Flow Statement of B.C.R Ltd. as on March 31, 2011 |
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Particulars |
Amount Rs |
Amount Rs |
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Cash Flow Operating Activities |
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Profit as per Profit and Loss Account |
1,50,000 |
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Proposed Dividend |
70,000 |
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Provision for Taxation |
50,000 |
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Profit before Taxation |
2,70,000 |
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Items to be added: |
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Depreciation on Equipments |
18,000 |
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Patents written off |
5,000 |
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Loss on sale of equipments |
12,000 |
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Profit before working capital changes |
3,05,000 |
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Less: Increase in Debtors |
(67,000) |
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Less: Increase in Stock |
(75,000) |
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Less: Decrease in Creditors |
(3,000) |
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Cash from operation before Tax paid |
1,60,000 |
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Less: Tax paid |
(30,000) |
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Cash from Operating Activities |
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1,30,000 |
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Cash Flow from Investing Activities |
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Proceeds from sale of Equipments |
70,000 |
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Purchases of Equipments |
(1,00,000) |
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Purchases of Investments |
(1,00,000) |
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Cash used in Investing Activities |
1,30,000 |
(1,30,000) |
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Cash Flow from Financing Activities |
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Proceeds from issue of shares |
2,00,000 |
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Repayment of Bank Loan |
(50,000) |
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Dividend paid |
(50,000) |
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Cash From Financing Activities |
1,00,000 |
1,00,000 |
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Net Increase in Cash and Cash Equivalents |
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1,00,000 |
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Add: Cash and Cash Equivalents at the beginning |
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2,00,000 |
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Closing Balance of Cash and Cash Equivalents |
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3,00,000 |
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Notes
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Equipments Account |
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Dr. |
Cr. |
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Particulars |
Amount Rs |
Particulars |
Amount Rs |
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Balance b/d |
5,00,000 |
Depreciation |
18,000 |
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Bank (Purchase) |
1,00,000 |
Profit and Loss (Loss) |
12,000 |
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Bank (Balancing Figure) |
70,000 |
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Balance c/d |
5,00,000 |
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6,00,000 |
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6,00,000 |
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Liabilities |
31-3-2011 Rs |
31-3-2011 Rs |
Assets |
31-3-2011 Rs |
31-3-2011 Rs |
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Equity Shares Capital Profit and Loss Account Bank Loan Proposed Dividend Provision for tax Creditors |
1,00,000
25,000
50,000 20,000
10,000 15,000
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1,50,000
50,000
25,000 15,000
17,500 11,250 |
Patents Building Investment Debtors Stock Cash
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12,500 1,50,000 - 50,000 2,500 5,000 |
11,250 1,50,000 18,750 3,750 21,250 |
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2,20,000 |
2,68,750 |
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2,20,000 |
2,68,750 |
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