Question 45 Chapter 5 of +2-B - USHA Publication 12 Class

Question 45 Chapter 5 of +2-B

PREPARING OF CASH FLOW STATEMENT (WITHOUT ADJUSTMENT)

45. (CFS from Operating Investing & Financing Activities) From the following Balance Sheets of Rajan Ltd., prepare a Cash Flow Statement :

Particulars	Note No.	31st March,2018	31st March, 2017
I. Equity and Liabilities
Shareholders Fund :
Share Capital		1,40,000	1,20,000
Reserves and surplus
General Reserve		12,000	8,000
Balance in Statement of Profit and Loss		6,200	7,200
Preliminary Expenses		-2,800	-4,000
Current Liabilities
Bills Payables		21,200	14,000
Outstanding Expenses		15,200	14,400
Provisions
Provision for Tax		20,200	11,200
Total		2,12,000	1,70,800
II. Assets
Non –Current Assets
Tangible Assets
Building		96,400	76,000
Investments		14,000	4,000
Intangible Assets :
Goodwill		16,000	20,000
Current Assets
Inventories		31,200	34,000
Debtors		43,200	30,000
Cash and cash equivalents :
Cash		11,200	6,800
		2,12,000	1,70,800

Prepare a Cash Flow Statement.

The solution of Question 45 Chapter 5 of +2-B: –

Cash Flow Statement
Particulars		Rs
(A) Cash Flow from Operating Activities
Loss as per Balance		1,000
Adjustment Non-Operating or Non-Cash items
Add: Transfer to Reserve	4,000
Preliminary expenses are written off	1,200
Provision for tax	20,200
Goodwill wrote off	4,000	29,400
Cash operating Profit before Working Capital adj.		28,400
Add: Decrease in Current Assets
Inventories	7,200
Add: Increase in Current Liabilities
Bills Payable	800
Outstanding expenses	2,800
Less: Increase in Current Assets
Debtors	13,200
Less: Payment of Tax (31.3.2017	11,200	14,800
Cash flow from Operating Activities		14,800
(B) Cash flows from Investing Activities
Outflow of Cash
Purchase of Building	20,400
Purchase of Investments	10,000	30,400
Net cash used in investing Activities		30,400
(C) Cash flows from Financing Activities
Share Capital Issued	20,000
Net cash flow from financing activities		20,000
Total Cash flow (A + B + C)		4,400
Opening Balance Cash		6,800
Closing Balance Cash		11,200

End of Solution

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Question 44 Chapter 5 of +2-B – USHA Publication 12 Class

Question 45 Chapter 5 of +2-B – USHA Publication 12 Class

Question 46 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 64 Chapter 5 of +2-B – USHA Publication 12 Class

Question 65 Chapter 5 of +2-B – USHA Publication 12 Class

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Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

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Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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