CASH FLOW STATEMENT OF 2075/2076

Particulars Details Amount

Cash Flow for Operation Expenses
Sales 4000000
Selling Expenses (1000)
Discount received 20000
Salary and Wage (600000)
Rent (24000)
Administrative expenses (5000)
Advertising (6000)
Repairs and Maintenance (20000)
Cash flow from operating activities 2364000
Cash Flow for investing activities
Purchase of plant (220000)
Purchase of furniture (10000)

Cash Flow from investing activities (2134000)

Net Change in cash and cash equivalent 2140000

Add: opening balance of cash at bank 50000
Closing balance of cash at bank 2184000
 Income Statement
For the ended 31st Ashard

Particulars Debit Credit

Total Revenue
4000000
Cost of Good Sold 200000
Gross Profit 3800000
Operating Expenses
Advertising 10000
Rent 24000
Telephone and internet charge 36000
Salary and Wage 600000
Repairs and Maintenance 20000
Supplies expenses 1000
Postage and stationery 1000
Other Expenses 5000
Total operating expenses 697000
Operating profit /net profit before tax 3103000
Income tax 781000

Net profit 2322000