Q1.

The Balance Sheets of X Ltd as on 1-1-08 and 31-12-08 are given below :
Liabilities
1-1-08
31-12-08
Assets
1-1-08
Rs.
Rs.
Rs.
Share Capital
1,25,000
1,53,000
Cash
10,000
Bank Loan
40,000
50,000
Debtors
30,000
Loan from
25,000
Stock
35,000
Financial
Institution
Machinery
80,000
Creditors
40,000
44,000
Land
40,000
Profit & Loss A/c
1,00,000
1,20,000
Buildings
35,000
Goodwill
1,00,000
3,30,000
3,67,000
3,30,000
Other information :
(i)
Dividend paid Rs. 15,000 during the year.
(ii)
Rs. 20,000 worth of machinery was sold at book value.
With the help of the above information, prepare a `Cash Flow Statement'.

31-12-08
Rs.
47,000
50,000
25,000
55,000
50,000
60,000
80,000
3,67,000

Q2. The following are the summarized Balance sheets of a Company as on 31st December, 2008 and 2009:
Liabilities
2008
2009
Assets
2008

2009

Share Capital

1,00,000

1,25,000

Land & Buildings

1,00,000

95,000

General Reserve

25,000

30,000

Machinery

75,000

85,500

Profit and Loss A/c

15,250

15,300

Stock

50,000

37,000

Bank Loan (Long-term)

35,000

Sundry Debtors

40,000

32,100

Sundry Creditors

75,000

67,600

Cash

250

300

Provision for Taxation

15,000

17,500

Bank

4,000

Goodwill (At Cost)

1,500

2,65,250

2,55,400

2,65,250

2,55,400

Additional Information:

During the year ended 31 st December, 2009

Dividend of Rs. 11,500 was paid
Depreciation charged on land & buildings Rs. 5,000.
Machinery was further purchased for Rs. 19,000.
Depreciation written off on machinery Rs. 6,000.

You are required to prepare a Cash Flow Statement.

Q3. Prepare the Cash Flow Statement from the following details available for a company:
March,
March,
2012
2013
LIABILITIES
(Rs.)
(Rs.)
ASSETS
Share Capital

March,
2012
(Rs.)

March,
2013
(Rs.)

Cash

18,000

15,600

1,40,000

1,48,000

Debentures

24,000

12,000

Debtors

29,800

35,400

Reserve for doubtful debts

1,400

1,600

Stock

98,400

85,400

Trade Creditors

20,720

23,680

Land

40,000

60,000

profit & Loss Account

20,080

21,120

Goodwill

20,000

10,000

2,06,200

2,06,400

2,06,200
2,06,400
In addition, you are given the following information:
(a) Dividend paid total Rs. 7,000.
(b) Land was purchased for Rs. 20,000.
(c) Amount provided for amortization of goodwill Rs. 10,000.
(d) Debentures paid off Rs. 12,000.

Q4 The Balance Sheet of AB ltd. as on 31st March, 2012 and 31st march, 2013 were as follows:
ASSETS
31ST march 2012
31st march 2013
Land & Building
40,000
60,000
Plant & Machinery
2,50,000
4,00,000
Stock
50,000
37,500
Debtors
70,000
75,000
Prepaid Expenses
7,000
6,000
Cash At Bank
8,000
9,000
TOTAL
4,25,000
5,87,500
LIABILITIES
31st March 2012
31st March 2013
Share Capital
2,50,000
3,50,000
Profit & Loss A/c
50,000
80,000
General Reserve
25,000
35,000
Creditors
81,500
1,00,000
Bills Payable
15,000
20,000
Outstanding Expenses
3500
2500
TOTAL
4,25,000
5,87,500
Prepare cash flow Statement from the above details using the following Additional Information:
(i). Rs. 25,000 depreciation has been charged to plant & Machinery during the year 2013.
(ii). A piece of machinery was sold for Rs. 4000 during 2013. It had cost Rs. 6,000, depreciation of Rs. 3500 has been provided
on it.
Q5. From the following Balance Sheets prepare the cash flow statement
Liabilities
2011
2012
Assets
Equity share capital
1,50,000
2,00,000
Goodwill
12% preference share capital
75,000
50,000
Building
General reserve
Plant
P& L A/C
20,000
35,000
Debtors
Creditors
15,000
24,000
Stock
37,500
49,500
cash
2,97,500
3,58,500
Depreciation charged on plant was Rs. 1000 and on building Rs.6000

2011
36,000
80,000
40,000
1,19,000
10,000
12,500
2,97,500

Q6. Analyze the data and identify the Shortcomings and positives in the company on the basis of your analysis.
Particulars
(I)
C.F from Operating Activities:
Profit as per profit and loss a/c
Add/Less: Adjustment for Non-cash/Non-Operating Items
Provision for taxation
Depreciation
Transfer to reserve
Cash from Operating Activities before Working Capital Changes
Add/Less: Working Capital Changes
Increase in Receivables
Decrease in stock
Cash from Operating Activities after Working Capital Changes
Less: Tax paid
Net Cash Inflow from Operating Activities (a)
(II)
Cash Flow from Investing Activities:
Purchase of fixed Assets
Purchase of Investments
Net Cash Outflow in Investing Activities (b)
(III)
Cash Flow from Financing Activities:
Interest Paid on Debentures
Repayment of debentures
Net Cash Outflow from Financing Activities (c)
Net Cash & Cash Equivalents (a+b+c)
Add: Opening Balance of Cash and Cash Equivalents
Closing Balance of Cash and Cash Equivalents

2012
20,000
60,000
1,00,000
1,54,500
15,000
9,000
3,58,500

Year 2012
20,000
3000
9000
10000
42000
(4000)
20000
58000
(8000)
50000
(20000)
(10000)
(30000)
(200)
(10000)
(10200)
9800
20000
29800