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प्रश्न
Following is the Balance Sheets of Wind Power Ltd as at 31.3.2014:
| Wind Power Ltd Balance Sheet as at 31.3.2014 |
|||
| Particulars | Note No |
2013-14 Rs |
2012-13 Rs |
|
I. Equity and Liabilities 1. Shareholder’s Funds a. Share Capital b. Reserve and Surplus 2. Non - Current Liabilities a. Long-term borrowings 3. Current Liabilities a. Trade Payables b. Short-Term Provisions |
1
|
48,00,000 12,00,000
9,60,000
7,16,000 2,00,000 |
44,00,000 8,00,000
6,80,000
8,16,000 3,08,000 |
| Total | 78,76,000 | 70,04,000 | |
|
II. Assets a) Fixed Assets (i) Tangible assets (ii) Intangible b) Non – Current Investments 2. Current Assets a) Current Investments b) Inventories c) Trade Receivables d)Cash and Cash Equivalents |
2 3
|
42,80,000 1,60,000
9,60,000 5,16,000 6,80,000 12,80,000 |
34,00,000 4,80,000
4,48,000 4,84,000 5,72,000 16,20,000 |
| Total | 78,76,000 | 70,04,000 | |
Notes to Accounts
| Note No |
Particulars | As On 31-3-2014 |
As On 31-3-2013 |
| 1 |
Reserve and Surplus |
12,00,000 |
8,00,000 |
|
2
|
Tangible Assets Machinery Less: Accumulated Depreciation |
50,80,000 (8,00,000) |
40,00,000 (6,00,000) |
|
3
|
Intangible Assets Goodwill |
1,60,000 |
4,80,000 |
Additional information
During the year a piece of machinery, costing Rs 96,000 on which accumulated depreciation was Rs 64,000 was sold for Rs 24,000.
Prepare Cash Flow Statement
उत्तर
| Cash Flow Statement for the year ended March 31, 2014 |
|||
| Particulars | Rs | Rs | |
|
A
|
Cash Flow from Operating Activities Profit as per Statement of Profit and Loss Profit Before Taxation Items to be added Amortisation of Goodwill Depreciation Loss on Sale of Fixed Assets Operating Profit before Working Capital Adjustments Less: Increase in Current Assets Inventories Trade Receivables Less: Decrease in Current Liabilities Trade Payables Short – Term Provisions Net Cash Generated from Operating Activities |
4,00,000
3,20,000 2,64,000 8,000
(32,000) (1,08,000)
(1,00,000) (1,08,000)
|
4,00,000
5,92,000 9,92,000
6,44,000 |
|
B
|
Cash Flow from Investing Activities Sale of Machinery Purchase of Machinery Net Cash Used in Investing Activities |
24,000 (11,76,000) |
(11,52,000) |
|
C
|
Cash Flow from Financing Activities Proceeds from Issue of Share Capital Proceeds from Long-Term Borrowings Net Cash Flow from Financing Activities |
4,00,000 2,80,000
|
6,80,000 |
|
D
|
Net Increase or Decrease 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 |
1,72,000 20,68,000 22,40,000 |
|
| Machinery Account | |||
| Dr | Cr. | ||
| Particulars | Rs | Particulars | Rs |
| To Balance b/d | 40,00,000 | By Bank A/c (Sale) | 24,000 |
| To Bank A/c | 11,76,000 | By Depreciation on Part of Machinery A/c | 64,000 |
| By Profit and Loss A/c (Loss on Sale) | 8,000 | ||
| By Balance c/d | 50,80,000 | ||
| 51,76,000 | 51,76,000 | ||
| Accumulated Depreciation Account | |||
| Dr. | Cr. | ||
| Particulars | Rs | Particulars | Rs |
| To Machinery A/c | 64,000 | By Balance b/d | 6,00,000 |
| To Balance c/d | 8,00,000 | By Profit and Loss A/c (Dep. Charged during the year – Bal. Fig) |
2,64,000 |
| 8,64,000 | 8,64,000 | ||
संबंधित प्रश्न
L Ltd. had purchased machinery on deferred payment basis. During the year ended 31-3-2015 the company paid an installment of Rs.4,00,000 which included interest of Rs.4,000. Under which activity or activities payment of installment will be classified while preparing Cash flow Statement.
State the objective of preparing ‘Cash Flow statement’.
'Interest received and paid' is considered as which type of activity by a finance company while preparing a Cash Flow Statement?
Will 'acquisition of machinery by an issue of equity shares' be considered while preparing 'Cash Flow Statement'? Give reason in support of your answer.
Will 'Net decrease in working capital' other than cash and cash equivalents, increase, decrease or not change Cash Flow from Operating Activities? Give reason in support of your answer.
Which of the following transactions will result in 'Flow of Cash’?
(a) An issue of equity shares of Rs 1, 00,000.
(b) Purchase of machinery of Rs 1,75,000.
(c) Redemption of 9% debentures Rs 3,50,000.
(d) Cash deposited into bank Rs 15,000.
What is meant by 'Cash from Operating Activities'?
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.
‘Payment of dividend’ will come under which type of activity while preparing a Cash Flow Statement?
Short Answer Question
What are the objectives of preparing cash flow statement?
Short Answer Question
Prepare a format of cash flow from operating activities under indirect method.
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 |
Answer the following question:
State giving reason, whether the issue of shares for consideration other than cash will result into inflow, outflow or no flow of cash.
Name the activities that constitute the primary or main activities of an enterprise?
Classify the following activity into operating activities, investing activities, financing activities or cash activities ·
"Proceeds from long-term borrowings."
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.
Which of the following is not a cash outflow?
Statement of cash flows includes:
Dividend received by other than financial enterprise is shown in cash flow statement under ______.
Which of the following is not an inflow of cash?
