By Rahul Anand
CASH FLOW STATEMENT - SHEET 1
1. Calculate Cash Flow from Operating Activities from the following details: [6]
Particulars 31.3.2011 31.3.2010
Balance in Statement of profit & loss 55,000 60,000
Trade Receivables 25,000 31,000
Other Current Liability (outstanding rent) 12,000 21,000
Goodwill 40,000 38,000
Prepaid Expenses 4,000 2,000
Trade Payable 13,000 19,000
2. The profit of Philips [Link] appropriations was Rs. 2,50,000. This profit was [6]
arrived at after taking into consideration the following items:
[Link]. Particulars (Rs.)
1 Depreciation on Fixed Tangible Assets (Machinery) 20,000
2 Loss on sale of Fixed Tangible Assets (Furniture) 2,000
3 Goodwill written off 9,000
4 Provision for Taxation 35,000
5 Transfer to General Reserve 17,500
6 Gain on sale of Fixed Tangible Assets (Machinery) 8,000
Additional information:
Particulars 31.03.2011 31.03.2012
Trade Receivables (all good) 50,000 62,000
Trade payables 45,000 55,000
Inventory 12,000 8,000
Income received in Advance 8,000 -------
Outstanding Expenses 6,000 3,000
Prepaid Expenses -- 5,000
You are required to calculate Cash from Operating Activities:
3. From the following information calculate the amount of cash flows from Investing [6]
Activities:
Particulars 31.03.2011 31.03.2012
Plant and Machinery 8,50,000 10,00,000
Non Current Investments 40,000 1,00,000
Land (At cost) (Rs.)
2,00,000 (Rs.)
1,00,000
Additional Information
(i) Depreciation charged on Plant and Machinery was 50,000
(ii) Plant and Machinery with a book value of 60,000 was sold
for Rs.40,000
(iii) Land was sold at a gain of 60,000.
By Rahul Anand
4. From the following information calculate the amount of cash flows from Investing [6]
Activities
Particulars (Rs.)
Land purchased during the year 5,00,000
Non-Current Investment purchased 2,70,000
Fixed Tangible Assets (Machinery) purchased 4,50,000
Fixed Tangible Assets sold (Building) 6,00,000
Sale of Non-Current Investments 1,60,000
Sale of Tangible Fixed Assets (Machinery) 2,10,000
Interest received on Debentures held as Investments(Rs.) (Rs.)
1,10,000
Dividend received on Shares as Investments 30,000
5. XYZ Ltd., provided the following information, calculate net cash flows from [6]
financing activities.
Particulars 31.03.2011 31.03.2012
Equity Share Capital 10,00,000 12,00,000
12% Long-term borrowing (Debentures) 1,00,000 2,00,000
Additional Information:
(i) Interest paid on Debentures Rs.12,000
(ii) Dividend Paid Rs. 50,000
6. From the following information, calculate Cash flows from Financing Activities: [6]
Particulars 31st March 2012 31st March 2013
Equity Share Capital 4,00,000 5,00,000
10% Debentures 1,50,000 1,00,000
Interest paid on debentures 10,000.
7. Vinod Limited made a profit of Rs.1,00,000 after consideration the following items: [6]
(a) Depreciation on fixed assets Rs.20,000.
(b) Writing off preliminary expenses Rs.10,000.
(c) Loss on sale of furniture Rs.1,000.
(d) Provision for Dividend Rs. 1,60,000.
(e) Transfer to General Reserve Rs.14,000.
(f) Profit on sale of Machinery Rs.6,000.
The following additional information is available to you:
Particulars 2012 2013
Debtors 24,000 30,000
Creditors 20,000 30,000
Bills Receivable 20,000 17,000
Bills Payable 16,000 12,000
Prepaid Expenses 400 600
Calculate cash flow from operating activities.