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प्रश्न
From the following information of Hoopla Ltd., you are required to prepare a Cash Flow Statement (as per AS 3) for the year 2021 - 22.
| Particulars | (₹) | |
| (i) | Profit for the year 2021-22, before considering dividend and tax but after taking into account the following items: |
15,80,000 |
| (a) Depreciation on Property, Plant & Equipment | 5,50,000 | |
| (b) Interest Payable on Bank Loan | 3,80,000 | |
| (c) Profit on sale of investments, the book value of which was ₹ 2,20 000. |
1,00,000 | |
| (ii) | During the year 2021-22: | |
| (a) The company | ||
| • Paid Tax (which was provided in 2020 - 21) | 4,40,000 | |
| • Issued 66,000 equity shares of ₹ 10 each | 6,60,000 | |
| • Repaid Bank Loan | 15,00,000 | |
| • Paid interest on Bank Loan | 3,00,000 | |
| • Paid Dividend | 5,00,000 | |
| (b) Trade payables decreased by | 10,000 | |
| (c) Cash at bank increased from ₹ 60,000 on 1st April, 2021 to ₹ 7,00,000 on 31st March, 2022. |
उत्तर
| Hoopla Ltd. Cash Flow Statement for the year end 31st March 2022 |
||
| Particulars | Amount (₹) | Amount (₹) |
| A. Cash Flow from Operating Activities | ||
| Profit before tax and extraordinary items | 15,80,000 | |
| Adjustment for non-cash and non-operating items | ||
| Add: Depreciation on property, plant and equipment | 5,50,000 | |
| Interest payable on bank loan | 3,80,000 | |
| Less: Profit on sale of investments | (1,00,000) | |
| Operating profit before working capital changes | 24,10,000 | |
| Less: Decrease in current liabilities | ||
| Decrease in Trade payables | (10,000) | |
| Cash generated from operations | 24,00,000 | |
| Less: Tax paid | (4,40,000) | |
| Cash flow from Operating Activities | 19,60,000 | 19,60,000 |
| B. Cash flow from Investing Activities | ||
| Proceeds from Sale of Investments (2,20,000 + 1,00,000) |
3,20,000 | |
| Cash flow from investing activities | 3,20,000 | 3,20,000 |
| C. Cash Flow from Financing Activities | ||
| Proceeds from issue of equity shares | 6,60,000 | |
| Repayment of Bank loan | (15,00,000) | |
| Payment of Interest on bank loan | (3,00,000) | |
| Payment of dividend | (5,00,000) | |
| Cash used in Financing Activities | (16,40,000) | (16,40,000) |
| Net increase in cash and cash equivalents | 6,40,000 | |
| Add: Opening balance of cash and cash equivalents | 60,000 | |
| Closing balance of cash and cash equivalents | 7,00,000 | |
APPEARS IN
संबंधित प्रश्न
State the objective preparing ‘Cash Flow Statement’.
‘Payment of dividend’ will come under which type of activity while preparing a Cash Flow Statement?
Long Answer Question
Explain the major Cash Inflows and outflows from financing activities.
From the information given below you are required to calculate the cash paid for the inventory:
|
Particulars |
(Rs) |
|
Inventory in the beginning |
40,000 |
|
Credit Purchases |
1,60,000 |
|
Inventory in the end |
38,000 |
|
Trade payables in the beginning |
14,000 |
|
Trade payables in the end |
14,500 |
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Purchase of machinery"
Assertion (A): Buy-back of equity shares comes under financing activities.
Reason (R): Financing activities are the activities that result in a change in the size composition of the owner's capital and borrowing of the enterprise from other sources.
An example of Cash Flows from Operating Activity is ______
Cash flow example from an operating activity is ______.
Maturity period for a Short-term Investment from the date of its purchase to be considered as cash equivalents should be:
Which of the following transactions will not result in flow of cash:
