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Instructions:
Use the XL to answer the questions. Copy the
following and paste the same onto the word file
Question1: Relevant Cash Flows and write your
comments on the financing decisions and the
transactions in the word file
Question 2: Copy and paste the Income
Statement, Cash Flow Statement and Balance
Sheet
Upload your files (XL and Word File) onto the
AIS.
Duration of the test is 90 minutes hours. You will
be given 15 minutes for copying the XL onto the
Word File
No Clarifications during the test
Name and Roll Number
Set Name: C
C
Q1. Set C
19,00,000
6,43,700
Dividen
2,60,000 d
CFO
CFF
Receipts
Sales Of Goods
Receipts
6,00,000
Share
Premium
2,25,000
Issue Share
3,75,000
9% Bonds
4,00,000
Less Payments
Purchase Stock
Rent paid
Tax
5,00,000
50,000
3,87,300
10% Prefernce
Share
6,00,000
Less Payments
16,00,000
Dividend
2,60,000
Loan Paid
3,00,000
9,37,300
5,60,000
3,37,30
0
10,40,00
0
Indirect
4,50,000
PAT
Receipts
Interest
Sales Of Goods
Interest on 8%
Loan
Interest
Share Premium
600000
40000
Dep
225000
Salaries
Issue Share
375000
Increse
Computers
9% Bond
400000
Dec Advance
Rent
10% Preference
Share
600000
Increse Debtors
26,90,00
0
Payments
Stock Bought
Rent
Dividend
500000
50000
2,60,000
300000
Tax
3,87,300
M Shares
300000
10% Bond
4,00,000
Computer
400000
2597300
CIH
92,700
Q2.
Working Formula
Total Shares
Offered
12500
92,700
3000
Bought Price
45000
90000
Share Issues at
10
9000
364225
Income Statement
Sources
2011
2012
Capital (5)
1,00,000
197500
Sales
Reserves
5,00,000
5,87,45
0
10% Bond
8% Loan
1,50,000
1,50,00
0
10% STL
1,00,000
1,00,00
0
Creditors
125000
Share PM
Cash
Incomes
62500
900000
11500
911500
Rec
Sales
Debts Co
10% bon
Received
Expenss
Stock On credit
150000
COGS
140000
Paym
Salary Payable
5000
Salary
60000
Salary Pa
CRR
10000
Comission
90000
Buy Bac
Comission payable
90000
Dep On
Equip
35000
Buyback
Premium
Bonus Share PM
45000
Dep On
plant
26000
Know to
Ammortise
25000
Int On lo
Int on Loan
12000
Int On ST
Int to STL
10000
Tax
398000
Div
9,75,000
139745
0
Assets
2,30,000
3,64,22
5
2,00,000
2,10,00
0
Debtors
2,00,000
100000
PBT
513500
-35000
Tax
154050
CIH
1,00,00
0
PAT
359450
Tata Stee
Cash
Dep Equipment
Equipments
1,00,000
-26000
Depreciation Plant
Plant
1,30,000
1,30,00
0
Total CIH
10% Bonds
1,15,000
1,15,00
0
Know to how
100000
364225
-25000
Ammortise
9,75,000
13,97,4
50