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प्रश्न
When does the flow of cash take place'?
उत्तर
Flow of Cash takes place when there exist any sale or purchase.
APPEARS IN
संबंधित प्रश्न
Will 'acquisition of machinery by an issue of equity shares' be considered while preparing 'Cash Flow Statement'? Give reason in support of your answer.
Why is specific disclosure of cash flow financing activities important while preparing Cash Flow Statement?
Short term investments are not considered while preparing cash flow statement. Why?
What is meant by 'Cash Flow' while preparing Cash Flow Statement?
From the following Balance Sheets of Sonam Ltd as on 31-3-2012 and 31-3-2011.
Prepare a Cash Flow Statements:
|
Liabilities |
31-3-2011 Rs |
31-3-2011 Rs |
Assets |
31-3-2011 Rs |
31-3-2011 Rs |
|
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
|
1,50,000
50,000
25,000 15,000
17,500 11,250 |
Patents Building Investment Debtors Stock Cash
|
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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Additional Information:
During the year a Building having book value Rs 50,000 was sold at a loss of Rs 2,000 and deprecation charged on Building was Rs 4,000
From the following Balance Sheets of B.C.R. Ltd as on 31-3-2010 and 31-3-2011.
Prepare a Cash Flow Statements:
|
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 |
|
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.
Long Answer Question
Explain the major Cash Inflows and outflows from financing activities.
Compute cash from operations from the following figures:
(i) Profit for the year 2016-17 is a sum of Rs. 10,000 after providing for depreciation of Rs. 2,000.
(ii) The current assets and current liabilities of the business for the year ended March 31, 2016 and 2015 are as follows:
| Particular | March 31, 2016 (Rs) |
March 31, 2017 (Rs) |
| Trade Receivables | 14,000 | 15,000 |
| Provision for Doubtful Debts | 1,000 | 1,200 |
| Trade Payables | 13,000 | 15,000 |
| Inventories | 5,000 | 8,000 |
| Other Current Assets | 10,000 | 12,000 |
| Expenses payable | 1,000 | 1,500 |
| Prepaid Expenses | 2,000 | 1,000 |
| Accrued Income | 3,000 | 4,000 |
| Income received in advance | 2,000 | 1,000 |
From the following Balance Sheet of Mohan Ltd., prepare cash flow Statement:
Balance Sheet of Mohan Ltd.,
as at 31st March 2016 and 31 March 2017
| Particulars | Note No. | March 31, 2017 (Rs) |
March 31, 2016 (Rs) |
| I) Equity and Liabilities | |||
|
1. Shareholders’ Funds |
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a) Equity share capital |
3,00,000 | 2,00,000 | |
|
b) Reserves and surplus |
2,00,000 | 1,60,000 | |
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2. Non-current liabilities |
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a) Long-term borrowings |
1 | 80,000 | 1,00,000 |
|
3. Current liabilities |
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Trade payables |
1,20,000 | 1,40,000 | |
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Short-term provisions |
2 | 70,000 | 60,000 |
| Total | 7,70,000 | 6,60,000 | |
| II) Assets | |||
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1. Non-current assets |
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Fixed assets |
3 | 5,00,000 | 3,20,000 |
|
2. Current assets |
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a) Inventories |
1,50,000 | 1,30,000 | |
|
b) Trade receivables |
4 | 90,000 | 1,20,000 |
|
c) Cash and cash equivalents |
5 | 30,000 | 90,000 |
| Total | 7,70,000 | 6,60,000 |
Notes to accounts:
|
|
2017 | 2016 |
| 1. Long-term borrowings | ||
|
Bank Loan |
80,000 | 1,00,000 |
| 2. Short-term provision | ||
|
Proposed dividend |
70,000 | 60,000 |
| 3. Fixed assets | 6,00,000 | 4,00,000 |
|
Less: Accumulated Depreciation |
1,00,000 | 80,000 |
|
(Net) Fixed Assets |
5,00,000 | 3,20,000 |
| 4. Trade receivables | ||
|
Debtors |
60,000 | 1,00,000 |
|
Bills receivables |
30,000 | 20,000 |
|
|
90,000 | 1,20,000 |
| 5. Cash and cash equivalents Bank | 30,000 | 90,000 |
Additional Information:
Machine Costing Rs. 80,000 on which accumulated depreciation was Rs. 50,000 was sold for Rs. 20,000.
Which one is Cash Inflows from operating activities?
Classify the following activity into operating activities, investing activities, financing activities or cash activities.
"Cash Sales"
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Interest and Dividend received": In case of a financial enterprise (whose main business is lending and borrowing)
Balance Sheet (Extract)
| Liabilities | 30-03-2018 (₹) | 31-03-2017 (₹) |
| Fixed Assets | 23,80,000 | 17,50,000 |
Depreciation on fixed assets was ₹ 2,00,000 for the year. How much amount for 'Purchase of fixed assets' will be shown in investing activity for cash flow statement prepared on 31st March, 2018?
Which of the following transactions will not result into flow of cash?
An example of Cash Flows from Operating Activity is ______
Which of the following shall be considered as an outflow of cash in the Cash Flow Statement?
Which of the following is not an investing cash flow?
Cash from Operating Activities will decrease due to:
State whether the following transaction will result in inflow, outflow or no flow of cash while preparing cash flow statement:
Issued bonus shares ₹ 5,00,000.
