Particular Rs. Particular Rs. To Bal. b/d 9,00,000 By Depreciation A/C 1,20,000 To Bank A/C(bal. fig.) 4,20,000 By Bal. c/d 12,00,000 13,20,000 13,20,000 From the following summarized balance sheets of a company, calculate cash flow from operating activities: Particulars Note 31st March 31st March No. 2014 (Rs) 2015 (Rs) I. Equity and Liabilities Share funds: holder’s Equity Share Capital 1,00,000 1,00,000 Reserves & Surplus 30,000 60,000 Non Current Liabilities: 6% Debentures 60,000 80,000 Current Liabilities: Creditors 30,000 35,000 Bills Payable 30,000 10,000 Other Current Liabilities 40,000 45,000 TOTAL 2,90,000 3,30,000 II. Assets Non Current Assets: Fixed assets 1,50,000 1,90,000 40,000 30,000 Non Current Investments Current Assets Stock 40,000 30,000 Debtors 40,000 45,000 Cash 20,000 10,000 TOTAL 2,90,000 3,30,000 Additional Information A piece of machinery costing Rs 5,000, on which depreciation of Rs 2,000 had been charged was sold for Rs 1,000. Depreciation charged during the year was rs 17,000. New debentures have been issued on 1st August, 2014. Cash Flow Statement for the year ended March 31st, 2015 Particulars Details(Rs.) Rs. Cash flow from operating activities Closing bal. of Reserve & surplus Less: Opening bal. of Reserve & surplus 60,000 Net profit before tax and extra ordinary item (30,000) Add: Non cash and non operating exps. 30,000 Depreciation Interest on Debentures 17,000
Particular Rs. Particular Rs. To Bal. b/d To Bank A/C(bal. fig.) 9,00,000 4,20,000 By Depreciation A/C By Bal. c/d 1,20,000 12,00,000 13,20,000 13,20,000 From the following summarized balance sheets of a company, calculate cash flow from operating activities: Particulars Note No. 31st March 2014 (Rs) 31st March 2015 (Rs) I. Equity and Liabilities Share holder’s funds: Equity Share Capital Reserves & Surplus Non Current Liabilities: 6% Debentures Current Liabilities: Creditors Bills Payable Other Current Liabilities 1,00,000 30,000 60,000 30,000 30,000 40,000 1,00,000 60,000 80,000 35,000 10,000 45,000 TOTAL 2,90,000 3,30,000 II. Assets Non Current Assets: Fixed assets Non Current Investments Current Assets Stock Debtors Cash 1,50,000 40,000 40,000 40,000 20,000 1,90,000 30,000 30,000 45,000 10,000 TOTAL 2,90,000 3,30,000 Additional Information A piece of machinery costing Rs 5,000, on which depreciation of Rs 2,000 had been charged was sold for Rs 1,000. Depreciation charged during the year was rs 17,000. New debentures have been issued on 1st August, 2014. Cash Flow Statement for the year ended March 31st, 2015 Particulars Details(Rs.) Rs. Cash flow from operating activities Closing bal. of Reserve & surplus Less: Opening bal. of Reserve & surplus Net profit before tax and extra ordinary item Add: Non cash and non operating exps. Depreciation Interest on Debentures 60,000 (30,000) 30,000 17,000
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