Cash Flow Statement Accountancy - Cash Flow Statement

Which of the following transactions will result into flow of cash?

1. Deposited ₹ 40,000 into bank.
2. Withdrew cash from bank ₹ 54,000.
3. Sold marketable securities of ₹ 25,000 at par.
4. Sold machinery of book value of ₹ 50,000 at a gain of ₹ 10,000.

Amongst the following, ‘Payment of bonus to the employees’ by an insurance company is which type of activity.

1. Operating activity.
2. Investing activity.
3. Financing activity.
4. Both operating and financing activity.

Which of the following transactions will result into flow of cash?

1. Cash withdrawn from bank ₹ 20,000.
2. Issued ₹ 20,000,9% debentures for the vendors of machinery.
3. Received ₹ 19,000 from debtors.
4. Deposited cheques of ₹ 10,000 into bank.

Which of the following is not included in cash and cash equivalents?

1. Balances with banks.
2. Bank deposits with 100 days of maturity.
3. Cheques and drafts on hand and.
4. Cash on hand.

Which of the following transactions will not result into flow of cash:

1. Issue of equity shares of ₹ 1,00,000.
2. Purchase of machinery of ₹ 1,75,000.
3. Redemption of 9% debentures ₹ 3,50,000.
4. Cash deposited into bank ₹ 15,000.

From the given notes to accounts and cash flow statement of Water Purifier Ltd. complete the missing figures:
Notes to Accounts:

Additional Information:

1. Depreciation charged on plant & Machinery for the year 2017-18 was ₹ 1,75,000. During the year 2017-18, Plant and Machinery of ₹ 7,25,000 was purchased.
2. Interest on Mortgage Loan paid during the year amounted to ₹ 35,000.
3. Interim Divident paid during the year ₹ 44,000.

The following is the Statement of Profit and Loss of Z Ltd. for the year ended March 31, 2018:

Additional Information:

1. Sundry Creditors increased by ₹ 40,000 during the year.
2. Sundry Debtors increased by ₹ 70,000 during the year.
3. Outstanding wages decreased by ₹ 10,000 during the year.
4. Bills Receivable decreased by ₹ 5,000 during the year.
5. Prepaid expenses decreased by ₹ 20,000 during the year.

Compute net Cash from operations by the indirect method.

D.K. Ltd. provides you the following information:

Non-Current Investments as on 31-3-2017	₹ 1,20,000
Non-Current Investments as on 31-3-2018	₹ 40,000

During the year 2018, the company sold 80% of its original investments at a profit of 20% on book value. Calculate sources and uses of cash.

State clearly what would constitute the operating activities for each of the following enterprises:

1. Hotel.
2. Film production house.
3. Financial enterprise.
4. Media enterprise.
5. Steel manufacturing unit.
6. Software development business unit.

From the following Balance Sheets of Vikas Ltd. as on 31.3.2009 and 31.3.2010, prepare a Cash Flow Statement:

Additional Information:

1. Depreciation charged on fixed assets for the year 2009 - 2010 was ₹ 20,000.
2. Income Tax ₹ 5,000 has been paid in advance during the year.

While computing cash from operating activities, indicate whether the following items will be added or subtracted from the net profit, if not to be considered write NC.

	Items	Result
(a)	Increase in the value of creditors.
(b)	Increase in the value of patents.
(c)	Decrease in prepaid expenses.
(d)	Decrease in income received in advance.
(e)	Decrease in value of inventory.
(f)	Increase in share capital.
(g)	Increase in the value of trade receivables.
(h)	Increase in the amount of outstanding expenses.
(i)	Conversion of debentures into shares.
(j)	Decrease in the value of trade payables.
(k)	Increase in the value of trade receivables.
(l)	Decrease in the amount of accrued income.

The following information has been extracted from the books of Pure Con Company. Using the information, calculate the Cash Flow from Investing Activities.

From the following information and Balance Sheet of Double Tree Ltd. as at 31st March, 2018, calculate Operating Profit before Working Capital Changes: Notes to Account:
Additional Information: Depreciation for the year was ₹ 75,000.

From the following you are required to calculate Cash Flow from Operating Activities:

From the following Balance Sheet of SRS Ltd. and the additional information as on 31.3.2016, prepare a Cash Flow Statement:


Additional Information:

1. ₹ 50,000, 12% debentures were issued on 31.3.2016.
2. During the year a piece of machinery costing ₹ 40,000, on which accumulated depreciation was ₹ 20,000, was sold at a loss of ₹ 5,000.

Following was the Balance Sheet of M.M. Ltd at on 31.3.2015.


Additional Information:

1. 12% Debentures were redeemed on 31.3.2015.
2. Tax ₹ 70,000 was paid during the year.

Prepare Cash Flow Statement.

Following is the Balance Sheet of Solar Power Ltd. as at 31.3.2014:

Additional Information:
During the year a piece of machinery costing ₹ 48,000 on which accumulated depreciation was ₹ 32,000 was sold for ₹ 12,000. Prepare Cash Flow Statement.

Xavier, Yusuf and Zaman were partners in a firm sharing profits in the ratio of 4 : 3 : 2. On 1.4.2014 their Balance Sheet was as follows:
Yusuf had been suffering from ill health and thus gave notice of retirement from the firm. An agreement was, therefore, entered into as on 1.4.2014, the terms of which were as follows:

1. That land and building be appreciated by 10%.
2. The provision for bad debts is no longer necessary.
3. That stock be appreciated by 20%.
4. That goodwill of the firm be fixed at ₹ 54,000. Yusuf's share of the same be adjusted into Xavier's and Zaman's Capital Accounts, who are going to share future profits in the ratio of 2 : 1.
5. The entire capital of the newly constituted firm be readjusted by bringing in or paying necessary cash so that the future capitals of Xavier and Zaman will be in their profit sharing ratio.

Prepare Revaluation Account and Partners' Capital Accounts.

Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Simco Ltd. as at 31.3.2013 and 31.3.2012:
Notes to Accounts
Note 1