PASH EkOW 3TATEMCNT

From the following information, calciulate cash flow from operating aativides
StatementoPronrskaio in1 .
for
the yearended31stMarch, 2018
Additi
Particulárstoidu il uring
Revenue trom Operations (Sales) r-sb3 E00.000
penses
aPurchases of Stock-in-trade 7.50.00
)Changes in Inventorios of Stook-in-táde (Opehting'stock+Closihg stock)
0000-2,50,000) 200,000) ares
.
Employees en ealion 75.000
Depreciation and Amortisation t Bo.000
Other Expenses ,PH*i ai 20.000
95,000
PINet Proft(-) 05,000
.Tax Expense (Provision for ta 5,000)
Proftter.Tax (M 8000
Additional Information :
,'4:i
**i.
Particulars 2017 Amt 0-2018 Amt
DebtorS O00
Bills Recelvable
:
20,000 5000
42,500 37 500
nventone fE 55,000 S7.500
Salaries Outstandino
reraid insurance .
i20 3,750
Rrovision for lax a r 3K2 5,000

NTOR the following,; alculate thenet cash flow from operatino actities.
.
Note No.3 MLASstMarch
Particulelrs.... . *".
Note NO.20:8 t02017 Amt
EQUITYAND'LIABILITIES
:1 Shareholders Funds
(a) Share Cepital 3,75.00 3.75,000
(b) Reseryes and Surplus* *EN* 3 **iS 1000o)
2. Noni-curent Liabilities (8% Debentures) 30,000 75.000
3 Current Llabilitles
(a) Short-tem Bormowings (8% Bánk loan). 200M 5000
-
)-rade Payables ei
(c) Shot-term Provisions (Provis|ón for tax)
2.00- 20,000
Total .'
". ****

nASSETs
Non-curtent Assets
a) Tangible Fixed Assets (Net) 4:3000I3A0,000
() Intanglble Assets (Goodwil) *
.
Non-current investments. .

2. Current Assesir
@urent Investments r ta S0,000
(ventories
Trade ReceMables . . ..
1,00,000
) Cash and Cas_h Equivalents 12,500

Total 65000 5,40,000

Notes to'Adonts

. Particulars 2o18bu2017

Share Capltal
Equity 6hare Capital 225.00
5%Preference Share Captal .:. *****i"*|

.
La75 *376,000

.
 1,56000
dditional nfermation
ing the piece of machinery costing }30,000 which depreciation chatged wäs 1o.0oð was
so 10000. Depreciation provided on fired atsets tz0,000. Dividend on qaity shates as
on opning balance. Inoome tax 22,500 was provided, Additional debernturës here istued at par
obet 2013 and bànk loan nas tepaid on the sàme date. At the end of the seat preference
ere dedmed at a premîum of 5

Caiculate Cash flows from operating activities from

the following infothation,
31st March 2015.
Particulers 31st March 2014
Am
S r s fie, Batane nhe Satemant of Aot and Loss)
Traie Recehees 0a000
2000 d.o00
20000
000
Rne
Posir x Deacaion on Alant.
1,00000NGEe.0o
P s o Erenses i6000
Te Paydes
Additional Information
. Pant cestingR 60,000 having book ralue of t 36,000 was sold for 40,000 duning the ear.
() Income tax paid during the year mas0,CO0
()Dividend paid during the year was '1_,000. ots

m the followins nymation salculate cashAaw from opeating activitiesia

hvettoo
Trace Receibds
Distandino Bnss
Goodw $7,00 7000

9.000 12000
Cash Hand
s2000 5630
cou
AdditionalInfarmaton
Apiece of machinery costing 50,000 on the depredation
which of? 20,000 had been chaued was sold
s000 charged during yeur was 18,000.
55.000 a fg 10:000, Rerreciation
was paid during the year
2000 ( ) Income tax 23,00
«0.006 n Dividend paid duringthe year s6.000:
elatngto Bri Mohan itte gasifon tm
(S omtieoland nornatton
0,00.
pvesting activities fo. thependd eitded
31st March 2018.
40.000
7500
o,000
00,000
12
40,000 ehts and Uadenas
uilding s R
loeatiOR
bilding in the prime
purchased iyear017.18
compaty had
( n the past the during the
1ent egeed invstmenhts N s00
s et out and gu iebentures held as dunng theyear
eceied
rest
debentures isued by the opRV N
5,000 n t e r e s t paid on yeat Poi2-18 t
N
000 Diyidend paid during the NtTN
DiVidend recefved dutingYRA
T5,000
 Froh the following infotmation, calculáte cash flow fromiivesting activitt.
Particulars', ) i KEVT,
Cloelng ririd
Machinery (Al cost) BA0.000 ,0000
Accumulated Depreciation 2.20.000 .00.00
y820.
Paténts
Additional Infomation
deprecdation 48,000 was sold tor t 40,0,
()During the year amachine costing 80,000, acumuláted sold at.a profit of 40,00.
() Patents were wutten-off to the ertent bf .80.b00 and som patent were
Ltd/cálcüate Hetcash flow frond ianea
From the following particulars Narayan
öf

activities. -
318Mac017
Particulars

M20.000
Equity Share Cepital 800,000
18% Preference Share Capital 200.00
Securities Premium Reserve
14% Debentures oe k .

Additional Information onequitysharesr@ 15% erepaid

and an interim dividend
preference.shares March:2018ata:premiumof 5%.Suci
Preference dividend on were Tedéemed on 31st
2017. Preference shares 0ctober, 2
30th September, New sharesanddebentures wereissugden1st
premiumhas been providedoutof profits.
cash flcw from
following information Calculate
Insoring Minds Ltd provides the
financingactivitiee 31st Marcn, 2017
31st March,2018
1 Anti) Anmm
Partiçulars
20,00000
eiadce . 200,000
Capita
EQuityShare
10%Dabentures
Debentures

Additional Information
Interest paid on debentures 20,000 A
Dividend paid 1,00,000, bonus shares in the ratio of 2
During the year 2017-2018,
Inspiring MindsLe issued
capitalising TeseTYE r
financing activines)
(Computation of cash flow from investing and
following information, calculate cash flow from investing and financing activities
Fromthe iuli ri 20171a2018
Particulars
i 4 6.0o,o0oeeoo.0U
3,00,00o 50,000
Machine at Cost 28,00,000 3,ooo0
AcUmulated Depreciation 12.50,000 750,000
Equity Sthare Cepital
leeBarik Loan ed on
of 1,50,000, depreciation charge
2,00,000 was sold at a profit
n year 2018, machine costing
the year 2018 amounted to 2,50.000
machine during
 Prepare a cash flow statement on thebasis of the information given
in-the bat
sheets of Sitco Ltd às at 31st March, 2018 and 2917pi
Man
March, 31st
articulare dNofe NGst
hn M
WNW
nn 2018 A 207
anihrEAUIY AND LIABILITIES
NShereholders' Funds
i db )Share Capital
il uo Reserves and Surplus. 90.000
tooNSh burent Llablitles M pel lw.i7
waerO-1erm Borrownos A:11 ohlodury"?it 67500
mlerkd3.ncurrent Llablitles
Trade Payables 10.000
i aTotal 3.87500 f086
ASSES
T
Noncurrent Ase Möjn 1 ny
aFred Assets w
w.0angible Assets AoNG 187 500
Non Gurrent Investments 1,05,500
Curent Assets t ,

Current Investments (Me i

12,500
tnventories v)i. Ve 4,000
Trade Receivables : braesetg
te
9,500
ash arnd CashEUNaients . 68.500
3,87.500
ccounts
Particulars RHef2018 12014
Resenves and Surplus
Surplus (Balance in statement of profit and0SS
i
:
ATA14-MaHfed.
From the following
prepare a cash flow statément.
balánce
na
sheet of Ramesh Ita a a 31s Mareh,2017ànd 2018,
N.31st March 31st March.
ariculars NoteNota
2018 Amt
EQUITY AND LABILITIES
:1. Sharehiolders Funds X
Egulty Shiare Capital ef800000| 3,60,000
o Reserves and Surplua 2,00,000
2 Non cürrent labllities
tong-tem Borowings. 2s 22000 3,78,000
8 CurrentUabites
a) Trede Peyables Creditors) 000 20,000
b)Cash Crëdt 8,000
(c) Other OCuret Llablties (Ouistanding expenses)i 1mu ni seses0001 2,000
Total . ia 756000| 9,68,000
. ASSETSs
1. Non-curent Assets
0
(a) Fbied Assets
..

0 Tanglble
6.40.000
OTL iyIntariçlbier(Goodwil) 10,000
2 Current Assetu
)Invertorled 34,000
b) Trade Recevables 1,68,000
(c) Oiher CurentuAgsets (Prepeld expensee) eiAAv et ved0o0s 16,000
(d) Cash and'Cesh Equtvalents (Cash af bank) taief umeeo.000 1,00.000
Total 9.68.000
1
Notes to Accounts
Particulars DUoNas a2017 2018
Reserves and Surplue
Li neral Reserve 60,000
Balancé ol Stalement of Profitánd Loss . udpdocrr 0o.000 140000
20Ugde G0,000 2.00.000
L6giom Borrowinge
12% Dbbenture 38.000
12% Publc Depoelts 240,000
H2to bp ielaw aPR
000'9s
 Particulars
3. Flxed Assets (Tangible) 2017 2018
Bulding 3,00.000 440,00
, Plant
1.60.000 2,00.00
Trade Recevables 4.60.000 G40000
Debtors 1200001,20.000 5000
Bills Recevabies
visgrCs 16,000 18.000
. 1.6.000 1.600
Additional Information
i)Depreciation chalged on building 20;000 and plant 710,000.
() Interest paid on debentures 14,400. New debentures of 36,000 were issued on 1st October 201
(ii) Interest paid or deposits from public 19,200, for the year. ot
From thetollowing balance sheets of Shri Ganpati Industries Ltd,prepare cash flow
tatement as pex AS-3 Revised).
Note No. 31st March.31st March
Particulars 2017Am 2018 Amt
EQUITY AND LIABILITIES
Shareholders' Funds
(a) Share Capital A00:000 5,00,000
(b) Reserves and Surplus (General reserve) 02,000 F 244000
2 Non-current Liabilities
1,25,000 2,00,000
10% Debentures
3. Current Liabilities
aShort-term Borrowings (Bank overdraft) 10.000 12,000
b ) Trade Payables 83,000 15.000
) Short-term Provisions (Provision'tortaxation) 1.00 18,000
Total 731000 9,89,000
ASSETS
1 Non-current Assets
(a) Fixed Assets (Net) 8,60,000
(b) Long-torm Investments 3000 50,000
2. Current Assets

(a) Trade Recelvables: 61000

(b) Cash and Cash Equvalents 100)1 18,000
,89,000
Total 731.0o|

Notes to Accountss .
Particulars Y 2017 2018.
0O0S share Capltal,
.

. 200,000 3.50.000
00 4 Equity Share Cepital 1,50,000
.2,00,G00|
CO0,00 15% Preference Share Captal 4,00.0OO 6,00,000
009 2Fied Assets
Cost
10.10.000
a1.00,00) (1,50.000)
Accumulated Depreclatlon 610.0003 8.60,000

Additional Information
Preference shares were redeemed on 31st March, 2018 at a premium ot 1070

n Dividend at 12% was paid to equity shares for the year 2016-17
diin Fresh debentures were issued on 1st April, 2017.
 prepare a cash flow statement
Fromthe following information,
Kr31st Mach 31st NMarch,
Particulars ofe No 20180 2017

EQUITYAND IABILITIES t
1. Shareholders Fünds 13.50.00
aShare Capital
96750 5,73,750
6 Reseres and Surplus
2. Non clrent Liabilittes 7.20,000
ongtem Borrowings 2 4,9500o
3, Cutetuabilities
a Jrade Payables 5,62,500 3,60,000
6)Othercurent Liablitles 27000 45.000
cShortem Provisions 50 2,25,000
38,74500 32,73,750
Total :

. ASSET
: Nob curent Assets
angible Fixed Assets F2137500 18,00,000
DNotcurent Investments 385000 3,85,000
CurrentASSets
607500 4,50,000
.anventories
)TradeReceivables 697500 5,96,250
Oner Current Assets (Prepaid expenses) 27000 22.500
( Cash and Cash Equlvalents 20:000 20,000
Total 38:74500 32,73.750
Notes to Accoumts

Particulars 2018 2017

1. Reserves and Surplus
GeneralBeserye 2500 4,50,000
Suplus,Le Balance in Statementof Profit and Loss 1,23.750
apitalRese 50
9.675001 5.73.750
2 Long-term Borrowings
10%Debentures 95.000 720.000
3. Other Curent Uabilities
Outstanding Expenses 27.000 45,000

ParticularsS 2018
Shorttenm Provisions
Poposed Dividend 76,500
rovision tor Tax
1,71,000 6 7 o
2.47.500 225000
5angible Fixed Assets
Pant and Machinery Cost) 27.00.000
Accumulated DePreclation 5,62,500) 4500
2137.500 18.00000
Additional Information
gtheyear, plant and machinery with ahet bookivalue of 7 22,500 (accuinulated deprecaioi
7.500) was sold for. 18,000
During the yéar, investment costing
As0.po00 a sold at a profityas
of purchased:
12%% on cost wc
transferred capitakTEServe and also inyestment.cOsting 1,80,000
axiof 1,23,750 was paid during the year O13IsOt
At the beginning of the year, debentures of225000 were redeemed at par
T
nteretOn debentiure pad during the vear49:500
 From tfhe following balance sheet of SRS Ltd and the additionalintomah
Mareh 2016 prepare a cash flow statement a 31st

Balance Sheet
at 31st March, 2016
as

Paticulars Note No.31st March. 31st March,

.EQUITY AND LIABILITIES 2016 kmt 2015 Am
Shareholders Funds
Share Capital .

) Reserves and Surplus 350.000

125,000 50,000
2. Non-cumrent Llablltlos
Long-tem Borrowings 2 225,000
3 . Current Liabltles .75.000
a Short tem Borowngs 75,00
b) Short-tem Provislons . 37500
Total 1.00.o00 62,500
F79,75.000 6,75.000

Particulars 31st March 3 st Mareh

FNote No 9ArL 2015 Artt (
.T"N
LASSES
Noncurrent Assets
a Fuved Assets
Tangible oreate 32:500
tangible 6 50,00
AD Non cument Investments '
75.00
urent Assets
a Current Investments ie 20,010
hventories |
61,000
36.5U0
Cash and Cash Equivalents 26
9,75,0n0

Notes to Accounts
31St March. 31st Marga
Marticulars 2016 Amt () 2015 Amt
Reserves and Surplus
Surplus, ie., Balance in the Statement of Piofit and Loss 125,0
25,00
2Cong:termBorrowings
12% Debenturos 2,25,0U0
3.Shortterm borrowlngs
Bank Overdraft 75,00
75,000
4 Short-term ProvislonsLN,,

Proposed Dvidend 1.00,000 62600

A00,0U0 62500
5.TanglbloAssets
Machinory 3750
Accumulated Depreciati (1.05,000) 7o009
7,3500 4,52,500
6:IritanglbleAssets

7Invontorles
Stock In Trade 61,000
61,000 36:000

Additional nformation March2016 utea, T

(i) 50.000, 12% debentures were issued on 31st. tion was
of machinery çosting 40.000 on which accúmulated deprecie
Durirngthe yeara piece loss AI 201
20,000 was sold at a of 5,000.
 U5 Followring is the balance sheet of MM Ltd as on 31st March, 2015:
Balance Sheet
as at 31st March, 2015
E g
Particulars TNote NO.3 31st March31st Marct
EQUITY AND LIABIuTIES 915.Amt 2014
Shareholders Funds
(a Sharecaptal
Reserves and Surplus 6,00,o0o,
2 Non-curent Llabilities
Long-tem &orowings
3. Current Liabilities
tieAp o,000 5,00.000
a
Shon term Borrowings
) hort-term Provisions
Total aineeiiads0,000
ASSETSs n 2id3,70.000
1. Non-curment Assets
aFedAssets
Tangible : n ' o.03,000
ntengible Tud 20.000 120
Non cument Investments 30.00
2. Cument Assets 0o,000 75000
Curent investments A1 50.000 60,00
b nventories, i , 1,07,000 45,000
) Cash and Cash Equivalenls .0A a i90,000
Tota i 60.000
e 13:70,000 9.90.oo0
Notes tolccounts .

Particulars7 31st Ma 31st March

:12015 Amt (3)|2014 Amt (7
1. Resenyes andurplus
Surplus, 1e.Balance In Statement of Profit and Loss
2,00,000
.
2 Long-term Borrowlngs
12%Debentures
: 7450.000 5,00.000
Short-term Borrowings
Bank Overdraft iw pti il.50%000 5
'.

4. Short-term Provsion_ y
Provisionfor Iaxea 70,000 90,000
. Tangible Assets 6
Machiihery4 i ,
12.03.000 821000
H Accumulated Depreciation 2.00.000) (1.01.000
10.03,00o 7,20,000
6. Intanglble Ass il t2o.o00 30.000
7. inventorles.iio.nge u.
Stock-in-trade i r w A07.000. 45,000

Additional Inforimation
().
12%debentures were redeemed on' 31st March, 201
(i) Tar70,000 was paid during the year.
iepare cash flow statement.