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प्रश्न
From the following Balance Sheets of B.C.R. Ltd as on 31-3-2010 and 31-3-2011.
Prepare a Cash Flow Statements:
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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 |
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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.
उत्तर
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Cash Flow Statement of B.C.R Ltd. as on March 31, 2011 |
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Particulars |
Amount Rs |
Amount Rs |
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Cash Flow Operating Activities |
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Profit as per Profit and Loss Account |
1,50,000 |
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Proposed Dividend |
70,000 |
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Provision for Taxation |
50,000 |
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Profit before Taxation |
2,70,000 |
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Items to be added: |
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Depreciation on Equipments |
18,000 |
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Patents written off |
5,000 |
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Loss on sale of equipments |
12,000 |
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Profit before working capital changes |
3,05,000 |
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Less: Increase in Debtors |
(67,000) |
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Less: Increase in Stock |
(75,000) |
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Less: Decrease in Creditors |
(3,000) |
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Cash from operation before Tax paid |
1,60,000 |
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Less: Tax paid |
(30,000) |
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Cash from Operating Activities |
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1,30,000 |
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Cash Flow from Investing Activities |
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Proceeds from sale of Equipments |
70,000 |
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Purchases of Equipments |
(1,00,000) |
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Purchases of Investments |
(1,00,000) |
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Cash used in Investing Activities |
1,30,000 |
(1,30,000) |
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Cash Flow from Financing Activities |
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Proceeds from issue of shares |
2,00,000 |
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Repayment of Bank Loan |
(50,000) |
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Dividend paid |
(50,000) |
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Cash From Financing Activities |
1,00,000 |
1,00,000 |
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Net Increase in Cash and Cash Equivalents |
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1,00,000 |
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Add: Cash and Cash Equivalents at the beginning |
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2,00,000 |
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Closing Balance of Cash and Cash Equivalents |
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3,00,000 |
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Notes
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Equipments Account |
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Dr. |
Cr. |
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Particulars |
Amount Rs |
Particulars |
Amount Rs |
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Balance b/d |
5,00,000 |
Depreciation |
18,000 |
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Bank (Purchase) |
1,00,000 |
Profit and Loss (Loss) |
12,000 |
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Bank (Balancing Figure) |
70,000 |
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Balance c/d |
5,00,000 |
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6,00,000 |
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6,00,000 |
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APPEARS IN
संबंधित प्रश्न
Following was the Balance Sheet of M.M Ltd at on 31.3.2015.
M.M. Ltd Balance Sheet as at 31-3-2015
| Particulars | Note No. | 31-3-2015 (Rs.) | 31-3-2014 (Rs.) |
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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) Short – term borrowings b) Short – term provisions |
1
2
3 4 |
5,00,000 2,00,000
4,50,000
1,50,000 70,000 |
4,00,000 (50,000)
5,00,000
50,000 90,000 |
| Total | 13,70,000 | 9,90,000 | |
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II. Assets 1. Non – Current Assets a) Fixed Assets Tangible assets Intangible assets b) Non – Current Investments 2. Current Assets a) Current Investments b) Inventories c) Cash and Cash Equivalents |
5 6
7
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10,03,000 20,000 1,00,000
50,000 1,07,000 90,000 |
7,20,000 30,000 75,000
60,000 45,000 60,000 |
| Total | 13,70,000 | 9,90,000 |
| Note No | Particulars | 31-3-2015(Rs.) | 31-3-2014(Rs.) |
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1.
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Reserve and Surplus (Surplus i.e. Balance in Statement of Profit and Loss) |
2,00,000 |
(50,000) |
| 2,00,000 | (50,000) | ||
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2.
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Long term borrowings : 12 % Debentures |
4,50,000 |
5,00,000 |
| 4,50,000 | 5,00,000 | ||
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3.
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Short – term borrowings : Bank Overdraft |
1,50,000 |
50,000 |
| 1,50,000 | 50,000 | ||
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4.
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Short – term provisions Provisions for tax |
70,000 |
90,000 |
| 70,000 | 90,000 | ||
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5.
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Tangible Assets Machinery Accumulated Depreciation |
12,03,000 (2,00,000) |
8,21,000 (1,01,000) |
| 10,03,000 | 7,20,000 | ||
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6.
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Intangible Assets Goodwill |
20,000 |
30,000 |
| 20,000 | 30,000 | ||
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7.
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Inventories Stock in trade |
1,07,000 |
45,000 |
| 1,07,000 | 45,000 |
Additional Information
(i) 12% Debentures were redeemed on 31-3-2015
(ii) Tax Rs. 70,000 was paid during the year
Prepare Cash flow Statement.
State the primary objective of preparing a 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.
While preparing the Cash Flow Statement the accountant of Gulfam Ltd., a financing company showed Dividend received on Investments as Investing Activity. Was he correct in doing so? Give reason.
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.
Which of the following transactions will result in the flow of cash?
Which of the following transactions will result in the flow of cash :
(1) Deposited Rs 43,000 into the bank.
(2) Withdrew cash from bank Rs 23,000.
(3) Sale of the machinery of the book value of Rs 38,000 at a loss of Rs 3,000.
(4) Converted Rs 2,00,000, 9% debentures into equity shares.
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 |
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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 |
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| Total | 3,87,500 | 3,87,500 | |
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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 |
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| 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 |
Why is specific disclosure of cash flow financing activities important while preparing Cash Flow Statement?
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 |
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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 |
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| Total | 12,30,000 | 9,35,000 | |
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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 |
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| 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.
From the following Balance Sheet of Vijay Ltd. as on 31-3-2009 and 31-3-2010 prepare a Cash Flow Statement.
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Liabilities |
31-3-2009 Rs |
31-3-2010 Rs |
Assets |
31-3-2009 Rs |
31-3-2010 Rs |
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Share Capital |
45,000 |
65,000 |
Fixed Assets |
46,700 |
83,000 |
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General Reserve |
15,000 |
27,500 |
Stock |
11,000 |
13,000 |
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Profit and Loss Account |
10,000 |
15,000 |
Debtors |
18,000 |
19,500 |
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Trade Creditors |
8,700 |
11,000 |
Cash |
2,000 |
2,500 |
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Preliminary Expenses |
1,000 |
500 |
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78,700 |
1,18,500 |
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78,700 |
1,18,500 |
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Additional Information:
(i) Depreciation on Fixed assets for the year 2009-2010 was Rs 14,700
(ii) An interim dividend Rs 7,000 has been paid to the shareholders during the year.
What are the benefits of cash flow statements ______?
Which one is Cash Outflows from operating activities?
Classify the following activity into operating activities, investing activities, financing activities or cash activities.
"Cash Sales"
Tax paid on dividend should be classified as which type of activity along with dividend paid.
Which item comes under Financial Activities in the Cash Flow statement?
Which of the following is not an investing cash flow?
Which of the following is not an inflow of cash?
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.
