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प्रश्न
Following is the Balance Sheet of Wisben Ltd. As on 31st March 2012
| Balance Sheet of Tiger Super Steel Ltd. | |||
| Particulars | Note No. |
2012 Rs |
2011 Rs |
|
I. Equity and Liabilities 1. Shareholders' Funds a. Share Capital b. Reserves and Surplus (Profit & Loss Balance) 2. Non-Current Liabilities a. Long Term-Borrowing 3. Current Liabilities a. Trade Payables |
7,00,000 2,00,000
3,00,000
30,000 |
6,00,000 1,10,000
2,00,000
25,000 |
|
| Total | 12,30,000 | 9,35,000 | |
|
II. Assets 1. Non- Current assets a. Fixed assets i. Tangible assets b. Non –Current Investment 2. Current assets a. Inventory b. Trade Receivable c. Cash and Cash Equivalents |
11,00,000
70,000 32,000 28,000 |
8,00,000
60,000 40,000 35,000 |
|
| Total | 12,30,000 | 9,35,000 | |
Adjustments:
During the year a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000. Depreciation provided on tangible assets during the year amounted to Rs 2,00,000.
Prepare a Cash Flow Statement.
उत्तर
| Cash Flow Statement For the year ended March 31, 2013 |
|||
| Particulars | Rs | Rs | |
|
A
|
Cash Flow from Operating Activities Net Profit (As per Statement of Profit and Loss) (2,00,000 – 1,10,000) Items to be Added: Depreciation Loss on Sale of Machinery Operating Profit before Working Capital Adjustments Add: Decrease in Current Assets & Increase in Current Liabilities Decrease in Trade Receivables Increase in Trade Payables Less: Increase in Current Assets & Decrease in Current Liabilities Increase in Inventory Cash Generated from Operations Less: Tax Paid Net Cash Flow from Operating Activities |
2,00,000 15,000
8,000 5,000
(10,000)
|
90,000
2,15,000 3,05,000
3,000 3,08,000 NIL 3,08,000 |
|
B
|
Cash Flow Investing Activities Purchase Of Machinery Proceeds from Sale of Machinery Net Cash used in Investing Activities |
(5,80,000) 65,000
|
(5,15,000) |
|
C
|
Cash Flow Financing Activities Proceeds from Issue of Equity Share Long-Term Borrowings raised Net Cash Flow from Financing Activities |
1,00,000 1,00,000
|
2,00,000
|
|
D
|
Net Increases Or Decreases in Cash and Cash Equivalents Add: Cash and Cash Equivalents in the beginning of the period Cash and Cash Equivalents at the end of the period |
(7,000) 35,000 28,000 |
|
Working Notes:
| Tangible Assets (Machinery) Account | |||
| Dr. | Cr. | ||
| Particulars | Rs | Particulars | Rs |
|
To Balance b/d To Bank A/c (Purchases –Bal. Fig)
|
8,00,000 5,80,000
|
By Bank A/c (Sale) By Depreciation A/c By Profit and Loss A/c (Loss) By Balance c/d |
65,000 2,00,000 15,000 11,00,000 |
| 13,80,000 | 13,80,000 | ||
संबंधित प्रश्न
'An enterprise may hold securities and loans for dealing or trading purposes in which case they are similar to inventory acquired specifically for resale.' Is the statement true? Cash flows from such activities will be classified under which type of activity while preparing 'Cash flow statement'.
State the objective of preparing ‘Cash Flow statement’.
Amongst the following, 'Payment of bonus to the employees' by an insurance company is which type of activity?
Which of the following transactions will result in the flow of cash?
Prepare a Cash Flow Statement from the information given in the balance sheet of Simco Ltd. As at 31-3- 2013and 31-3-2012:
| Particulars | Note No. |
31-3-2013 Rs |
31-3-2012 Rs |
|
I. Equity and Liabilities 1. Shareholders' Funds a. Equity Share Capital b. Reserves and Surplus 2. Non-current Liabilities a. Long term-borrowing 3. Current liabilities a. Trade Payables |
2,00,000 90,000
87,500
10,000 |
1,50,000 75,000
87,500
76,000 |
|
| Total | 3,87,500 | 3,87,500 | |
|
II. Assets 1. Non- Current assets a. Fixed assets i. Tangible assets b. Non –Current Investment 2. Current assets a. Current-Investment (marketable) b. Inventory c. Trade receivable d. Cash and Cash equivalents |
1,87,500 1,05,000
12,500 4,000 9,500 68,500 |
1,40,000 1,02,500
33,500 5,500 23,000 84,000 |
|
| Total | 3,87,500 | 3,88,500 |
Notes to Account:
Note -1
| Particulars |
2013 Rs |
2012 Rs |
| Reserve and Surplus | ||
| Surplus( balance in the statement of profit and loss) | 90,000 | 75,000 |
Net increase in working capital other than cash and cash equivalents will increase, decrease or not change cash flow from operating activities. Give reason in support of your answer.
State any two advantages of preparing cash flow statement.
‘Payment of dividend’ will come under which type of activity while preparing a Cash Flow Statement?
Under which type of activity will you classify ‘Proceeds from Sale of Building’ while preparing Cash Flow statement?
Anand Ltd., arrived at a net income of Rs 5,00,000 for the year ended March 31, 2017. Depreciation for the year was Rs 2,00,000. There was a profit of Rs 50,000 on assets sold which was transferred to Statement of profit and Loss account. Trade Receivables increased during the year Rs 40,000 and Trade Payables also increased by Rs 60,000. Compute the cash flow operating activities by the indirect approach.
"______ implies movement of cash in and out of non-cash items. Receipt of cash from a non-cash item is termed as cash inflow while cash payment in respect of such items as cash outflow"
Name the activities that is related to purchase and sale of long-term assets or fixed assets such as machinery, furniture, land and building, etc.?
Which one is Cash Inflows from investing activities?
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Proceeds from issuance of equity share capital."
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Cash credit"
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?
An example of Cash Flows from Operating Activity is ______
Cash flow example from an Investing activity is:
From the following information, find out Cash Outflow from Financing Activities.
| Year I | Year II | |
| Proposed Dividend | ₹ 1,20,000 | ₹ 1,50,000 |
| 12% debentures | ₹ 4,00,000 | ₹ 5,00,000 |
Additional Information:
Additional Debentures were issued at the end of the year.
Interim Dividend paid ₹ 50,000
Preference Share Capital Issued ₹ 2,00,000
