Cash Flow Statement Accountancy - Cash Flow Statement

An example of cash flow from operating activity is:

1. Purchase of own debenture.
2. Sale of fixed assets.
3. Interest paid term-deposits by a bank.
4. Issue of equity share capital.

Which of the following is in correct about the statement of cash flows?

1. It provides information about the cash receipt and cash payments of an enterprise.
2. It reconciles ending cash balance with the balance as per bank Statement.
3. It provides information about the operating, investing and financing activities.

Exampal of cash flow from financing activity is:

1. Payment of dividend.
2. Receipt of dividend, on investment.
3. Cash received from customer.
4. Purchase of fixed asset.

The statement of cash flows clarifies cash flows according to:

1. Operating and non-operating flows.
2. Investing and non-operating flows.
3. Inflows and outflows.
4. Operating, investing and financing activities.

An example of cash flow from investing activity is:

1. Issue of debenture.
2. Repayment of long-term loan.
3. Purchase of raw materials for cash.
4. Sale of investment by non-financial enterprise.

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.

Following is the Profit & Loss Statement of Z Ltd. for the year ended 31st March, 2018:
Notes:

From the following figures, calculate Cash from operating activities:

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

Calculate 'Cash from operating activities' from the following:

1. Profits made during the year ₹ 2,50,000 after considering the following items:

		₹
a.	Depreciation on fixed assets	10,000
b.	Amortization of Goodwill	5,000
c.	Loss on sale of Machinery	7,000
d.	Profit on sale of Land	3,000

2. Additional Information:

From the following information, prepare a Cash-Flow Statement:

Calculate cash from operating activities from the following Balance Sheets of Himalya Ltd. Notes: Additional Information:

1. Additional Debentures were issued on 1 st April 2017.
2. Additional investments were made on 1 st April 2017.

Y Ltd. reported a net profit after tax of ₹ 3,10,000 for the year ended 31st March 2016. The relevant items of Balance Sheet appeared as follows:

Following item appeared on the Profit & Loss Statement for the year ended 31st March, 2016:

		₹
1.	Bad Debts written off during the year	10,000
2.	Depreciation on fixed assets charged during the year	34,000

Calculate the net cash flow from Operating Activities.

Prepare a format of 'cash flow statment' under indirect method.

Prepare Cash-Flow Statement from the following Balance Sheets of Mr. Kapoor as at 31st March ________ . Additional Information:

1. There was neither any drawings nor any capital addition during the year.
2. There was no purchase/ sale of fixed assets.

Prepare a Cash-Flow Statement from the following Balance Sheets of Garden Honey Ltd.
Notes: Debentures were redeemed on 1st April, 2017

You are required to prepare Cash-Flow Statement from the following informations:

		₹
1.	Interim Dividends paid during the year	7,000
2.	Plant Purchased	20,000
3.	Intangible Assets written off during the year	10,000
4.	Debentures redeemed on 1st Feb. 2018	12,000
5.	Interest on debentures has been paid up-to date

Notes:

Following are the Balance Sheets of Fast Foods Ltd. Notes:

Interest paid on Mortgage Loan amounted to ₹ 18,000 You are required to prepare a Cash-Flow Statement.