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प्रश्न
From the following information, prepare cash flow statement:
| Particulars | Note No. | 31st March 2015 (Rs) |
31st March 2014 (Rs) |
| I) Equity and Liabilities | |||
|
1. Shareholders’ Funds |
|||
|
a) Share capital |
7,00,000 | 5,00,000 | |
|
b) Reserves and surplus |
4,70,000 | 2,50,000 | |
|
2. Non-current Liabilities |
|||
|
(8% Debentures) |
4,00,000 | 6,00,000 | |
|
3. Current Liabilities |
|||
|
a) Trade payables |
9,00,000 | 6,00,000 | |
| Total | 24,70,000 | 19,50,000 | |
| II) Assets | |||
|
1. Non-current assets |
|||
|
a) Fixed assets |
|||
|
i) Tangible |
7,00,000 | 5,00,000 | |
|
ii) Intangible-Goodwill |
1,70,000 | 2,50,000 | |
|
2. Current assets |
|||
|
a) Inventories |
6,00,000 | 5,00,000 | |
|
b) Trade Receivables |
6,00,000 | 4,00,000 | |
|
c) Cash and cash equivalents |
4,00,000 | 3,00,000 | |
| Total | 24,70,000 | 19,50,000 |
Additional Information:
Depreciation Charge on Plant amount to Rs. 80,000.
उत्तर
Cash Flow Statement
for the year ending March 31, 2015
|
|
Particulars |
Details (Rs) |
Amount (Rs) |
|
A. |
Cash from Operating Activities |
|
|
|
|
Net Profit |
|
2,20,000 |
|
|
Items to be Added: |
|
|
|
|
Interest on Debentures |
48,000 |
|
|
|
Depreciation on Fixed Assets |
80,000 |
|
|
|
Goodwill Written-off |
80,000 |
2,08,000 |
|
|
Operating Profit before Working Capital Adjustments |
|
4,28,000 |
|
|
Add: Increase in Current Liabilities |
|
|
|
|
Creditors |
3,00,000 |
|
|
|
Less: Increase in Current Assets |
|
|
|
|
Inventories |
(1,00,000) |
|
|
|
Trade Receivables |
(2,00,000) |
- |
|
|
Cash Generated from Operations |
|
4,28,000 |
|
|
Less: Tax Paid |
|
- |
|
|
Net Cash From Operating Activities |
|
4,28,000 |
|
B. |
Cash From Investing Activities |
|
|
|
|
Purchase of Fixed Assets (WN) |
(2,80,000) |
|
|
|
Net Cash From Investing Activities |
|
(2,80,000) |
|
C. |
Cash From Financing Activities |
|
|
|
|
Issue of Share Capital |
2,00,000 |
|
|
|
Redemption of Debentures |
(2,00,000) |
|
|
|
Interest Paid on Debentures |
(48,000) |
(48,000) |
|
|
Net Cash From Financing Activities (C) |
|
(48,000) |
|
|
Net Increase in Cash (A + B + C) |
|
1,00,000 |
|
|
Add: Opening Cash and Cash Equivalents |
|
3,00,000 |
|
|
Closing Cash and Cash Equivalents |
|
4,00,000 |
Working Note:
Fixed Assets Account
|
Dr. |
|
Cr. |
|||||
|
Particulars |
J.F. |
Amount (Rs) |
Particulars |
J.F. |
Amount (Rs) |
||
|
Balance b/d |
|
5,00,000 |
Depreciation |
|
80,000 |
||
|
Purchases (Balancing Figure) |
|
2,80,000 |
Balance c/d |
|
7,00,000 |
||
|
|
|
7,80,000 |
|
|
7,80,000 |
||
APPEARS IN
संबंधित प्रश्न
While preparing Cash Flow Statement, the accountant of a financing company showed 'Dividend Received Rs 50,000 on investments' as an investing activity. Was he correct in doing so? Give reason.
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 | |
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