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प्रश्न
Write a short note on cash flow analysis?
उत्तर
Cash flow analysis is concerned with the preparation of a cash flow statement which shows * the inflow and outflow of cash and cash equivalents in a given period of time. Cash includes cash in hand and demand deposits with banks. Cash equivalents denote short term investments which can be realized easily within a short period of time, without much loss in value. Cash flow analysis helps in assessing the liquidity and solvency of a business concern.
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संबंधित प्रश्न
State true or false with reason.
Purchase of Fixed Assets is operating cash flow.
From the Balance Sheet of Amar Traders as on 31st March 2018 and 31st, March 2019 prepare comparative Balance Sheet.
| Liabilities | 31.3.2018 (₹) | 31.3.2019 (₹) | Assets | 31.3.2018 (₹) | 31.3.2019 (₹) |
| Capital | 60,000 | 72,000 | Fixed Assets | 1,20,000 | 1,50,000 |
| Reserves and Surplus | 24,000 | 30,000 | Current Assets | 28,000 | 27,000 |
| Loans | 34,000 | 51,000 | |||
| Creditors | 30,000 | 24,000 | |||
| 1,48,000 | 1,77,000 | 1,48,000 | 1,77,000 |
Prepare Comparative Balance Sheet for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| 1) Current liabilities | 60,000 | 48,000 |
| 2) Fixed Assets | 2,40,000 | 3,00,000 |
| 3) Loan | 68,000 | 1,02,000 |
| 4) Share Capital | 1,20,000 | 1,44,000 |
| 5) Reserve & Surplus | 48,000 | 60,000 |
| 6) Current Assets | 56,000 | 54,000 |
Prepare Comparative Income Statement of Noha Limited for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| Sales | 2,00,000 | 3,00,000 |
| Income Tax | 50% | 50% |
| Cost of Sales | 1,20,000 | 80,000 |
| Indirect Expenses | 8,000 | 12,000 |
Following is the Balance Sheet of Sakshi Traders for the year ended 31.3.17 and 31.3.18
| Liabilities | 31.3.17 (₹) | 31.3.18 (₹) | Assets | 31.3.17 (₹) | 31.3.18 (₹) |
| Equity Share Capital | 80,000 | 80,000 | Fixed Assets | 1,20,000 | 1,44,000 |
| Pref. Share Capita | 20,000 | 20,000 | Investment | 20,000 | 20,000 |
| Reserve & Surplus | 20,000 | 24,000 | Current Assets | 60,000 | 48,000 |
| Secured Loan | 40,000 | 16,000 | |||
| Unsecured Loan | 20,000 | 36,000 | |||
| Current Liabilities | 20,000 | 36,000 | |||
| 2,00,000 | 2,12,000 | 2,00,000 | 2,12,000 |
Prepare common-size Balance Sheet for the year 31.3.17 and 31.3.18
Prepare common size Income Statement for the year ended 31.3.17 and 31.3.18.
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| Sales | 2,00,000 | 2,50,000. |
| Cost of goods sold | 1,50,000 | 1,70,000 |
| Office and Administrative Expenses | 4,000 | 6,000 |
| Selling and Distubution Expenses | 6,000 | 1,000 |
What is working capital?
Following is the Balance Sheet of Param Company Ltd. as on 31st March, 2019 and 31st March, 2020:
| Liabilities | 31.3.2019 (₹) |
31.3.2020 (₹) |
Assets | 31.3.2019 (₹) |
31.3.2020 (₹) |
| Share Capital | 2,50,000 | 3,70,000 | Fixed assets | 2,80,000 | 4,40,000 |
| Reserve and Surplus | 60,000 | 1,00,000 | Current Assets | 1,30,000 | 1,20,000 |
| Current Liabilities | 1,00,000 | 90,000 | |||
| 4,10,000 | 5,60,000 | 4,10,000 | 5,60,000 |
You are required to prepare Comparative Balance Sheet of Param Company Ltd. as on 31st March. 2019 and 31st March. 2020.
The short-term deposits are ______.
Complete the following table:
Percentage change = ` square/"Amount of Previous year" xx 100`
