Cost Accounting_- Cash & Funds Flow Statement________________________________________________

Cash and Fund Flow Statement Rules for preparing schedule of changes in working capital :Increase in a current asset, results in increase in working capital so Add Decrease in current asset, results in decrease in working capital so Decrease Increase in current liability, results in decrease in working capital so Decrease Decrease in current liability results in increase in working capital so Add Funds from operations Format Particulars 'et profit Add : Depreciation .oodwill written off %reliminary /"p+ 0ritten off Discount on share written off 1ransfer to .eneral Reser&e %ro&ision for 1a"ation %ro&ision for Di&idend !oss on sale of asset !oss on re&aluation of asset !ess : %rofit on sale of asset %rofit on Re&aluation of asset Fund flow statement Rs. $$$ $$$ $$$ $$$ $$$ $$$ $$$ $$$ $$$ $$$ $$$ Rs. $$$
Cash flow statement 2ash From #peration: 3 'et profit 4 Decrease in 2urrent Asset 4 Increase in 2urrent !iability - Increase in 2urrent Asset - Decrease in 2urrent !iability

$$$ $$$ $$$ $$$

Fund flow statement Particulars ources of funds : Issue of shares Issue of Debentures !ong term borrowings ale of fi"ed assets #perating profit Total Sources Application of funds : Redemption of Redeemable preference shares Redemption of Debentures %ayment of other long term loans %urchase of Fi"ed assets #perating !oss %ayment of di&idends, ta" etc Total Uses 'et Increase ( Decrease in working capital Rs. $$$ $$$ $$$ $$$ $$$ $$$ *** $$$ $$$ $$$ $$$ $$$ $$$ $$$ ***

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Cost Accounting_- Cash & Funds Flow Statement________________________________________________

Total sources ! Total uses"

***

Cash flow statement#

ources #pening cash and bank balance Issue of shares Raising of long term loans ales of fi"ed assets hort term 5orrowings 2ash Inflow 2losing 5ank #(D

Rs+ $$ $$ $$ $$ $$ $$ $$

Application #pening 5ank #(D Redumption of %reference hares Redumption of !ong term loans %urchase of fi"ed assets Decrease in Deferred payment !iability 2ash #utflow 1a" paid Di&idend paid Decrease in 6nsecured loans, Deposits 2losing cash and bank balance

Rs+ $$ $$ $$ $$ $$ $$ $$ $$ $$ $$ $$

$$

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