CFS - 18 Oct 2022

CFS - 18 OCT 2022
Cash Flow Statement of ____ _Ltd as per AS-3
Particulars Amount Amount

I. CASH FLOWS FROM OPERATING ACTIVITIES
Net Profit before Tax and Extra Ordinary Income (WN-I) 1,20,000
Add: Non-Cash & Non – Operating Expenses
 Depreciation on TFA 60,000
 Amortization of ITFA 20,000
 Interest on LT Borrowings 8,000
 Loss on Sale of Fixed Asset 12,000
Less: Non-Cash & Non – Operating Incomes
 Profit on Sale of Fixed Asset
 Interest on Investments
Operating Profit before Working Capital changes 2,20,000
Add / Less: Increase / Decrease in CA / CL
 Inventories Increase / Decrease 20,000
 Trade Receivables Increase / Decrease (80,000)
 Trade Payables Increase / Decrease 10,000 (50,000)
Cash Generated From Operations 1,70,000
 Income Tax paid (60,000)
 Extra Ordinary income
Net Cash Flow from Operating Activities. 1,10,000
II. CASH FLOWS FROM INVESTING ACTIVITIES

( + ) Sale of Machinery 8,000
(-) Purchase of Machinery
(1,80,00)
(+) Sale of Intangible FA / Goodwill / Patents ec
(-) Purchase of Intangible FA / GW / Patents etc
(+) Sale of Non-Current Investments
( -) Purchase of Non-Current Investments
(+) Interest on Non-Current Investments
Net Cash from Investing Activities (1,72,000)
III. CASH FLOWS FROM FINANCING ACTIVITIES

(+) Issue of Shares 1,00,000
(+) Issue of Debentures / Loan 30,000
(+) Increase in Bank Overdraft
(- ) Buy-Back of Equity Shares
(- ) Redemption of Debentures / Pref. Shares.
(-) Interest on LT Borrowing (8,000)
(-) Dividends paid (Proposed Dividend of Previous Year)
Net Cash flow from Financing activities
IV. Net Increase in Cash & Cash Equivalents (I+II+III) 60,000

Add: Cash & Cash Equivalents in the beginning
80,000
( Current Investments + CCE)
Cash & Cash Equivalents in the end
1,40,000
WN-1 (NPTBTEOI)
Net Profit for the year 50,000
+ Provision for Tax ( Made) 70,000
+ Transfer to General Reserve
Net Profit before Tax and Extra Ordinary Income (NPBTEOI) 1,20,000
WN-2
Machinery a/c
Particulars Amt Particulars Amt

To Balance b/d 3,00,000 By Accumulated Depreciation (tfrd) 10,000
To Profit on Sale By Loss on Sale 12,000
To Bank a/c (Purchase of M/c) 1,80,000 By Bank a/c (Sale of m/c) 8,000
By Balance c/d 4,50,000
Total 4,80,000 Total 4,80,000
Accumulated Depreciation a/c

To Machinery a/c (tfrd) 10,000 By Balance b/d 50,000
To Balance c/d 1,00,000 By Statement of P &L 60,000
Total 1,10,000 Total 1,10,000
WN-3
Provision for Tax a/c
To Bank (Tax paid) 60,000 By Balance b/d 40,000

By Statement of P &L (Provision
To Balance c/d 50,000 70,000
made)
Total 1,10,000 Total 1,1,000
CFS - 18 OCT 2022

Net Profit before Tax and Extra Ordinary Income (WN-I)
 Depreciation on TFA
 Amortization of ITFA
 Interest on LT Borrowings
 Loss on Sale of Fixed Asset
Operating Profit before Working Capital changes
 Inventories Increase / Decrease
 Trade Receivables Increase / Decrease
 Trade Payables Increase / Decrease
Cash Generated From Operations
 Income Tax paid
Net Cash Flow from Operating Activities.

( + ) Sale of Machinery
( + ) Sale of Non-Current Investments
( + ) Interest on Non-Current Investments
Net Cash from Investing Activities

(+) Issue of Shares
(+) Issue of Debentures / Loan
(-) Interest on LT Borrowing
IV. Net Increase in Cash & Cash Equivalents (I+II+III)

WN-1 (NPTBTEOI)
Net Profit for the year 50,0000
Net Profit before Tax and Extra Ordinary Income (NPBTEOI)
WN-2
Machinery a/c

Total 4,80,000 Total 4,80,000

To Machinery a/c (tfrd) 10,000 By Balance b/d 50,000
To Balance c/d 1,00,000 By Statement of P &L 60,000
Total 1,10,000 Total 1,10,000
WN-3

To Balance c/d 50,000 70,000
made)
Total 1,10,000 Total 1,10,000
CFS - 18 OCT 2022

.
 Depreciation on TFA 1,20,000
 Amortization of ITFA 40,000
 Inventories Increase / Decrease 40,000
 Trade Receivables Increase / Decrease (1,60,000)
 Trade Payables Increase / Decrease 20,000
Cash Generated From Operations 2,91 ,000
 Income Tax paid 70,000

(-) Purchase of Machinery (3,80,000)

(+) Issue of Debentures / Loan 60,000
Net Cash flow from Financing activities 2,44,000
IV. Net Increase in Cash & Cash Equivalents (I+II+III) 1,20,000

1.60,00
2,80,000
WN-1 (NPTBTEOI)
Net Profit for the year 1,00,000
WN-2
Machinery a/c

Total 9,80,000 Total 9,80,000

To Machinery a/c (tfrd) 20,000 By Balance b/d 1,00,000
To Balance c/d 2.00,000 By Statement of P &L 1,20,000
Total 2,20,000 Total 2,20,000
WN-3

To Balance c/d 1,00,000 90,000
made)
Total 1,70,000 Total 1,70,000
CFS - 18 OCT 2022


 Depreciation on TFA 1,20,000
 Amortization of ITFA
i) Profit on Sale of Fixed Asset
ii) Interest on Investments
 Trade Payables Increase / Decrease (20,000)
Cash Generated From Operations 3,25,000
 Income Tax paid 70,000

(-) Purchase of Machinery (3,80,000)
(-) Purchase of Intangible FA / GW / Patents etc (50,000)
III. CASH FLOWS FROM FINANCING ACTIVITIES 1,00,000

Net Cash flow from Financing activities 1,90,000
IV. Net Increase in Cash & Cash Equivalents (I+II+III) 0,000

1,50,000
2,40,000
WN-1 (NPTBTEOI)
Net Profit for the year 1,00,000

WN-2
Machinery a/c

Total 9,80,000 Total 9,80,000

To Machinery a/c (tfrd) 20,000 By Balance b/d 1,00,000
To Balance c/d 2,00,,000 By Statement of P &L 1,20,000
Total 2,20,000 Total 2,20,000
WN-3

To Balance c/d 1,00,000 By Statement of P &L (Provision 90,000
made)
Total 1,70,000 Total 1,70,000
CFS - 18 OCT 2022


Net Profit before Tax and Extra Ordinary Income (WN-I)
i) Depreciation on TFA
ii) Amortization of ITFA
iii) Interest on LT Borrowings
iv) Loss on Sale of Fixed Asset
iii) Profit on Sale of Fixed Asset
iv) Interest on Investments
Operating Profit before Working Capital changes
 Trade Payables Increase / Decrease
Cash Generated From Operations
 Income Tax paid
Net Cash Flow from Operating Activities.

( + ) Sale of Machinery
Net Cash from Investing Activities

(+) Issue of Shares
(-) Interest on LT Borrowing
IV. Net Increase in Cash & Cash Equivalents (I+II+III)

WN-1 (NPTBTEOI)
Net Profit for the year
+ Provision for Tax ( Made)

Net Profit before Tax and Extra Ordinary Income (NPBTEOI)
WN-2
Machinery a/c

To Balance b/d By Accumulated Depreciation (tfrd)
To Profit on Sale By Loss on Sale
To Bank a/c (Purchase of M/c) By Bank a/c (Sale of m/c)
By Balance c/d
Total Total

To Machinery a/c (tfrd) By Balance b/d
To Balance c/d By Statement of P &L
Total Total
WN-3
To Bank (Tax paid) By Balance b/d

To Balance c/d
made)
Total Total

CFS - 18 Oct 2022

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CFS - 18 OCT 2022

Cash Flow Statement of ____ _Ltd as per AS-3

Particulars Amount Amount

II. CASH FLOWS FROM INVESTING ACTIVITIES

III. CASH FLOWS FROM FINANCING ACTIVITIES

IV. Net Increase in Cash & Cash Equivalents (I+II+III) 60,000

Net Profit for the year 50,000

+ Provision for Tax ( Made) 70,000

+ Transfer to General Reserve

Particulars Amt Particulars Amt

Accumulated Depreciation a/c

Particulars Amt Particulars Amt

To Balance c/d 1,00,000 By Statement of P &L 60,000

Total 1,10,000 Total 1,10,000

Particulars Amt Particulars Amt

To Bank (Tax paid) 60,000 By Balance b/d 40,000

Total 1,10,000 Total 1,1,000

CFS - 18 OCT 2022

II. CASH FLOWS FROM INVESTING ACTIVITIES

III. CASH FLOWS FROM FINANCING ACTIVITIES

IV. Net Increase in Cash & Cash Equivalents (I+II+III)

+ Provision for Tax ( Made) 70,000

+ Transfer to General Reserve

Net Profit before Tax and Extra Ordinary Income (NPBTEOI)

Particulars Amt Particulars Amt

Accumulated Depreciation a/c

Particulars Amt Particulars Amt

To Balance c/d 1,00,000 By Statement of P &L 60,000

Total 1,10,000 Total 1,10,000

Particulars Amt Particulars Amt

To Bank (Tax paid) 60,000 By Balance b/d 40,000

Total 1,10,000 Total 1,10,000

CFS - 18 OCT 2022

II. CASH FLOWS FROM INVESTING ACTIVITIES

III. CASH FLOWS FROM FINANCING ACTIVITIES

IV. Net Increase in Cash & Cash Equivalents (I+II+III) 1,20,000

+ Provision for Tax ( Made) 90,000

+ Transfer to General Reserve

Particulars Amt Particulars Amt

Accumulated Depreciation a/c

Particulars Amt Particulars Amt

To Balance c/d 2.00,000 By Statement of P &L 1,20,000

Total 2,20,000 Total 2,20,000

Particulars Amt Particulars Amt

To Bank (Tax paid) 70,000 By Balance b/d 80,000

Total 1,70,000 Total 1,70,000

CFS - 18 OCT 2022

Particulars Amount Amount

II. CASH FLOWS FROM INVESTING ACTIVITIES

III. CASH FLOWS FROM FINANCING ACTIVITIES 1,00,000

IV. Net Increase in Cash & Cash Equivalents (I+II+III) 0,000

Net Profit for the year 1,00,000

+ Transfer to General Reserve

Particulars Amt Particulars Amt

Accumulated Depreciation a/c

Particulars Amt Particulars Amt

To Balance c/d 2,00,,000 By Statement of P &L 1,20,000

Total 2,20,000 Total 2,20,000

Particulars Amt Particulars Amt

To Bank (Tax paid) 70,000 By Balance b/d 80,000

Total 1,70,000 Total 1,70,000

CFS - 18 OCT 2022