Q.

19 CASH FLOW STATEMENT FOR THE YEAR ENDED 31-12-1994, AS PER AS-3

PARTICULARS AMOUNT(Rs.)

Operating Activities
Net profit 1000
Add: Non-operating expenses

Depreciation 9000

Add: Increase in Current Liabilities 4000

Add: Decrease in Current assets 3000
Less: Decrease in Current Liabilities -
Less: Increase in Current Assets -3400
Cash Inflow from Operating Activities

Investing Activities
Purchase of machinery -15000
Purchase of land and building -15000
Cash used in Investing Activities

Financing Activities
Issue of shares 21000
Bank loan repaid -5000
Cash flow from Financing Activities

Net Cash decrease

Add: Opening Cash and cash equivalences
Closing cash and Cash Equivalences
31-12-1994, AS PER AS-3

AMOUNT(Rs.)

13600

-30000

16000

-400
4000
3600
 MACHINERY A/C
PARTICULARS AMOUNT(Rs.) PARTICULARS AMOUNT(Rs.)
To Balance b/d 80000 By Depreciation 9000
To Bank A/C (Purchase) 15000 By Balance c/d 86000
95000 95000
Q.20 CASH FLOW STATEMENT FOR THE YEAR ENDED 31-12-1995, AS PER AS-3

PARTICULARS AMOUNT(Rs.)

Operating Activities
Net profit 30000
Add: Transfer to Reserve 10000
Add: Amortisation of goodwill 10000
Add: Increase in Current Liabilities 15000
Add: Decrease in Current assets -
Less: Decrease in Current Liabilities -
Less: Increase in Current Assets -70000
Cash Inflow from Operating Activities

Investing Activities
Purchase of Fixed assets -50000
Cash used in Investing Activities

Financing Activities
Issue of shares 50000
16% Bonds 10000
Cash flow from Financing Activities

Net Cash increase

Add: Opening Cash and cash equivalences
Closing cash and Cash Equivalences
31-12-1995, AS PER AS-3

AMOUNT(Rs.)

-5000

-50000

60000

5000
10000
15000
Q.24 CASH FLOW STATEMENT OF JAMES & CO. FOR THE YEAR ENDED 31-12-1997 AS PER AS-3

PARTICULARS AMOUNT(Rs.)

Operating Activities
Net Profit 27000
Add: Depreciation 9000

Add: Increase in Creditors 5000

Add: Decrease in Stock 3000
Less: Increase in Debtors -3400
Net cash inflow from Operating Activities

Investing Activities
Purchase of Land -10000
Purchase of Building -5000
Purchase of Machinery -15000
Net Cash used in Investing Activities

Financing Activities
Drawings -26000
Loan from Partner 20000
Repayment of Bank Loan -5000
Net Cash used in Financing Activities

Net Decrease in Cash

Add: Opening Cash Balance
Closing Cash Balance
ENDED 31-12-1997 AS PER AS-3

AMOUNT(Rs.)

40600

-30000

-11000

-400
4000
3600
Q.25 CASH FLOW STATEMENT OF THIRU RAJ SEKHAR FOR THE YEAR ENDED 31-12-1988, AS PER AS-3

PARTICULARS AMOUNT(Rs.) AMOUNT(Rs.)

Operating Activities
Net loss -13000
Add:Depreciation 3000
Add: Loss on Sale of Machinery 500

Add: Increase in Creditors 27000

Add: Decrease in Debtors 5000
Less: Increase in Stock -5000
Less: Decrease in Bills Payable -4000
Cash Inflow from Operating Activities 13500

Investing Activities
Sale of machinery 2500
Purchase of Building -30000
Cash used in Investing Activities -27500

Financing Activities
Drawings -19000
Loan From Wife 20000
Cash inflow from Financing Activities 1000

Net Decrease in cash -13000

Add: Opening Cash Balance
Bank O/D -43000
Cash 11000
-32000
Closing Cash balance (15000-60000) -45000
2-1988, AS PER AS-3
 MACHINERY A/C
PARTICULARS AMOUNT(Rs.) PARTICULARS
To Balance b/d 20000 By Depreciation(sld machine)
By Cash
By P&L A/C (loss on sale)
By Depreciation
By Balance c/d
20000

CAPITAL A/C
PARTICULARS AMOUNT(Rs.) PARTICULARS
To P&L A/C (Net Loss) 13000 By Balance b/d
To Drawings 19000
To Balance c/d 34000
66000
AMOUNT(Rs.)
2000
2500
500
1000
14000
20000

AMOUNT(Rs.)
66000

66000
Q.26 CASH FLOW STATEMENT FOR THE YEAR ENDED 31-12-1997, AS PER AS-3

PARTICULARS AMOUNT(Rs.) AMOUNT(Rs.)

Operating Activities
Net Profit 45000
Add: Depreciation 18000
Add: Loss on sale of Machinery 2000

Add: Increase in Creditors 4000

Add: Decrease in Stock 10000
Less: Increase in Debtors -20000
Net Cash inflow from Operating Activities 59000

Investing Activities
Sale of Machinery 5000
Purchase of Land -10000
Purchase of Building -25000
Net cash Used in Investing Activities -30000

Financing Activities
Loan from Partner repaid -25000
Loan from Bank 10000
Drawings -17000
Net Cash used in Financing Activity -32000

Net Decrease in Cash -3000

Add:Opening Cash Balance 10000
Closing Cash Balance 7000
ER AS-3
 MACHINERY A/C
PARTICULARS AMOUNT(Rs.) PARTICULARS
To Balance b/d 80000 By Depreciation(sld machine)
By Cash
By P&L A/C (loss on sale)
By Depreciation
By Balance c/d
80000

CAPITAL A/C
PARTICULARS AMOUNT(Rs.) PARTICULARS
To Drawings 17000 By Balance b/d
To Balance c/d 153000 By P&L A/C (Net Profit)
170000
AMOUNT(Rs.)
3000
5000
2000
15000
55000
80000

AMOUNT(Rs.)
125000
45000
170000