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Nasir CO

Nasir company started a new business in January 2022. It purchased goods costing Rs.
40,000 in the during January. The company was able to sell those goods for Rs.60,000.
At the end of the month, it still had to pay Rs.10,000 for the purchases and had to receive
Rs.20,000 from the customers.

Calculate Profit and Cash Flow for the month of January for Nasir Co.

Sameer COMPANY

Sameer company has been in the business of trading wall clocks for some time. During
the month of January 2022, it purchsed wall clocks costing Rs. 200,000. The company
sold those clocks for Rs. 300,000 during the month. On January 1, 2022, Sameer
company had to pay Rs. 30,000 to its suppliers and had to receive Rs. 45,000 from its
customers. On January 31, 2022, the company still had to pay Rs.20,000 to its suppliers
and had to receive Rs. 60,000 from its customers.

Calculate Profit and Cash Flow for the month of January for Sameer Co.

Shayaan COMPANY

Shayaan Company achieved sales in a particular month of Rs.200,000 and the cost of
sales was Rs.170,000. Stocks were Rs.12,000, Creditors were Rs.11,000 and debtors
Rs.15,000 at the start of month. At the end of the year, stocks were Rs.21,000, creditors
were Rs.14,000 and debtors Rs.24,000. Calculate the profit and cash flow resulting from
the month's trading.

Hassan COMPANY

Operational data for Hassan Company for the month of March, 2022 is given as under:

Sales 500,000
Cost of Sales (including depreciation of Rs.35,000) 300,000
Opening
Creditors 35,000
Debtors 40,000
Stocks 30,000
Closing
Creditors 27,000
Debtors 32,000
Stocks 22,000

Calculate the profit and cash flow resulting from the month's trading.
Nasir CO

PROFIT
Sales 60,000
Cost of sales 40,000
Profit 20,000

CASH FLOW

Payments received (Sales - receivable at the end of month )

60,000 - 20,000 40,000
Payments made ( Purchases - Payments still to be made )
40,000 - 10,000 30,000

Net cash inflow 10,000

Sameer CO

PROFIT
Sales 300,000
Cost of sales 200,000
Profit 100,000

CASH FLOW

Payments received (Sales - receivable at the end of month + receivables at the start of month)
300,000 - 60,000 + 45,000 285,000
Payments made ( Purchases - Payments still to be made - Payments to be made at start of month)
200,000 - 20,000 + 30,000 210,000

Net cash inflow 75,000

Shayaan CO

PROFIT
Sales 200,000
Cost of sales 170,000
Profit 30,000

CASH FLOW

Payments received (Sales - receivable at the end of month + receivables at the start of month)
200,000 - 24,000 + 15,000 191,000
Payments made ( Purchases - Payments still to be made - Payments to be made at start of month)
179,000 - 14,000 + 11,000 176,000

Net cash inflow 15,000

 Purchases for the month

Cost of sales 170,000

Closing stock ( bought, but not used in the month) 21,000
Opening stock (used, but not bought in the month) (12,000)
Purchases during the month 179000
s
Hassan CO

PROFIT
Sales 500,000
Cost of sales 300,000
Profit 200,000

CASH FLOW

Payments received (Sales - receivable at the end of month + receivables at the start of month)
500,000 - 32,000 + 40,000 508,000
Payments made ( Purchases - Payments still to be made - Payments to be made at start of month)
257,000 - 27,000 + 35,000 265,000

Net cash inflow 243,000

Purchases for the month

Cost of sales 300,000

Closing stock ( bought, but not used in the month) 22,000
Opening stock (used, but not bought in the month) (30,000)
Depreciation (non - cash) (35,000)
Purchases during the month 257,000