Question 60 Chapter 5 of +2-B - USHA Publication 12 Class

Question 60 Chapter 5 of +2-B

60. (Cash Flow Statement Showing Operating, Investing & Financing Activities) The Balance sheet of R. Ltd. is as follows

BALANCE SHEETS
Particulars	Note No.	31st March,2018	31st March,2017
I. Equity and Liabilities
Shareholders Fund :
Equity Share Capital		50,000	50,000
Reserves and Surplus
General Reserve		50,000	50,000
Balance in Statement of Profit and Loss		49,000	48,000
Non-current Liabilities
Long-term Borrowings :
Loan from Associate company		20,000
Loan from Bank		25,000	31,000
Current Liabilities
Trade Payable		41,000	36,000
Total		2,35,000	2,15,000
II. Assets
Non-Current Assets :
Tangible Assets
Land		30,000	20,000
Building		55,000	50,000
Machinery		86,000	80,000
Current Assets :
Inventories		22,000	25,000
Trade Receivable		38,400	35,000
Cash		3,600	5,000
Total		2,35,000	2,15,000

During the year ₹ 26,000 was paid as a dividend for the previous year. The provision for depreciation against machinery as of 1-4-2017 was ₹ 27,000 and on 1-4-2018 ₹ 36,000. You are required to prepare the cash flow statement.

The solution of Question 60 Chapter 5 of +2-B: –

Cash Flow Statement for the year ended 31st March 2018
Particulars		Rs
(A) Cash Flow from Operating Activities
Net Profit before Tax and Extraordinary Items*		1,000
Adjustment of non-Cash & Non-Operating Items
Add: Dividend Paid	26,000
Depreciation on Machinery	9,000	35,000
Cash operating Profit before Working Capital adj.		36,000
Add: Increase in Current Liabilities:
Trade Payable	5,000
Add: Decrease in current Assets:
Inventories	3,000
Add : Decrease in current Assets:
Trade Receivables	3,400	4,600
Cash flow from Operating Activities		40,600
(B) Cash flows from Investing Activities
Outflow of Cash
Purchase of land	10,000
Purchase of Building	5,000
Purchase of Machinery	15,000	30,000
Net cash used in investing Activities		30,000
(C) Cash flows from Financing Activities
Inflow of Cash
Loan from Associate company	20,000
Outflow of Cash
Repayment of Bank loan	6,000
Dividend Paid	26,000	12,000
Net cash flow from financing activities		12,000
Net Increase in Cash & Cash Equivalents (A + B + C)		1,400
Add: Cash & Cash equivalents in the beginning		5,000
Cash & Cash equivalents at the end		3,600

End of Solution

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Question 60 Chapter 5 of +2-B – USHA Publication 12 Class

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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

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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