Ravi Sir & Sanjeev Sirs Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels

Contact: 9033311500, 8866611600

Cash flow Revision sheet
Q1.Prepare cash flow from the following details:
Particulars
Share capital
Reserve & Surplus
Non-Current liabilities
Current Liabilities and short term Provisions
Total
Fixed assets
Investments
Current assets
Total
Notes to accounts
No. Details
1
Equity share capital
8% Preference share capital
2
Securities Premium
Statement of profit & loss
General Reserve
3
10% Debentures
5% bank loan
Fixed deposits accepted
4
Creditors
Bills payable
Outstanding expenses
Provision for tax
Proposed dividend
Bank overdraft
5
Machinery
Goodwill
Equipment
Plant
land
6
15% Debenture investments
Fixed deposits (made)
7
Debtors
Bills receivable
Trade receivables
Cash
Bank
Marketable securities

Note
1
2
3
4
5
6
7

31.03.15
900,000
280,000
650,000
290,000
21,20,000
13,10,000
140,000
670,000
21,20,000

31.03.16
900,000
380,000
680,000
335,000
22,95,000
15,20,000
155,000
620,000
22,95,000

31.03.15 31.03.16
300,000
500,000
600,000
400,000
110,000
90,000
180,000
120,000
90,000
70,000
320,000
200,000
300,000
350,000
60,000
100,000
50,000
30,000
40,000
50,000
75,000
60,000
90,000
80,000
60,000
45,000
20,000
25,000
150,000
120,000
130,000
150,000
200,000
160,000
80,000
95,000
960,000
785,000
75,000
60,000
65,000
95,000
185,000
145,000
130,000
190,000
165,000
140,000
140,000
145,000
15,000
20,000
25,000
30,000

Ravi Sir & Sanjeev Sir Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact : 9033311500, 8866611600

Ravi Sir & Sanjeev Sirs Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact: 9033311500, 8866611600
Q2. Prepare cash flow statement from the following
Details
I. Equities & liabilities
(1) Share holders fund
(a) Share capital
(b) Reserves & surplus
(2) Current liabilities
(a) Trade payables
(b) Short term provisions

Note

Total
II. Assets
(1) Non current assets
(a)Fixed assets
(i)Tangible assets
(ii)Intangible assets
(2)Current assets
(a) Inventory
(b) Trade receivables
(c) Cash & Cash equivalents
Total
Notes to accounts
No
1
Share capital
Equity share capital
8% Preference share capital
2

Reserves & Surplus

General reserve
Statement of Profit & loss
Short term provision
Provision for taxation
Proposed dividend
Tangible assets
Land & Building
Plant

Details

31.3.13

31.3.12

500,000
118,000

450,000
70,000

99,000
100,000
817,000

75,000
82,000
677,000

370,000
90,000

280,000
115,000

109,000
230,000
18,000
817,000

77,000
180,000
25,000
677,000

31.3.13

31.3.12

400,000
100,000
500,000

300,000
150,000
450,000

70,000
48,000
118,000

40,000
30,000
70,000

50,000
50,000
100,000

40,000
42,000
82,000

170,000
200,000
370,000

200,000
80,000
280,000

Intangible
Goodwill
90,000
115,000
Additional Information:
Depreciation of Rs 10,000 was charged on plant and machinery costing 40000 valued at 60000, Rs
20,000 on land & building.
Preference shares were redeemed on 31.3.13 at a premium of 5%

Ravi Sir & Sanjeev Sir Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact : 9033311500, 8866611600

Ravi Sir & Sanjeev Sirs Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact: 9033311500, 8866611600
An interim dividend of Rs 20,000 has been paid on equity shares. Preference share dividend was paid
31.3.13
Income tax paid Rs 35,000. Rent received Rs 10,000.
Q3. Prepare cashflow from the following
Details
I. Equity & Liability
(1) Share holders fund
(a) Share capital
(b) Reserve & Surplus
(2) Non Current liability
Long term borrowings
(3) Current liability
Trade payables
Short term provisions

Note

Assets
Non current assets
Fixed assets
Non current Investments
Current assets
Current Investments
Inventory
Trade receivables
Cash & cash equivalents

31.3.11

475,000
116,000

400,000
(30,000)

250,000

200,000

110,000
16,000
967,000

50,000
10,000
630,000

452,000
45,000

170,000
40,000

30,000
200,000
56,000
184,000
967,000

50,000
150,000
176,000
44,000
630,000

2012

2011

Total
II.
(1)
(a)
(b)
(2)
(a)
(b)
(c)
(d)

31.3.12

Total
Notes to accounts
Details
Reserves & Surplus
Securities Premium
Profit & Loss account

Note
1

60,000
56,000
116,000

Long term loan

15% Debentures

Short term provision

Provision for tax
Proposed dividend

-(30,000)
(30,000)

250,000
250,000

200,000
200,000

14,000
2,000
16,000
452,000

10,000
-10,000
170,000

Fixed assets
4
Additional Information:
(i)Dividend paid Rs 15,000. Tax for the year was Rs 13,000.
(ii)Non current investments Rs 10,000 were sold at 40% profit.
(iii)Tangible assets costing Rs 20,000, accumulated depreciation charged Rs 8,000 were sold for Rs 17,000

Ravi Sir & Sanjeev Sir Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact : 9033311500, 8866611600

Ravi Sir & Sanjeev Sirs Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact: 9033311500, 8866611600
(iv)Additional debentures amounting to Rs 50,000 were issued at par on 1.8.11. Interest is paid at end of year

Q4. Prepare abstract of cash flow from following

Particulars
31.3.2016
31.3.2015
800,000
10,00,000
Equity share capital
300,000
--10% Preference share capital
--400,000
12% Debentures
150,000
--9% Debentures (Secured)
Additional Information : (1) Equity shares were issued at premium of 2%. (2) 10% Preference shares were
redeemed at a premium of 5%. (3) 12% Debentures were issued at a discount of 1% and 9% Debentures
were redeemed at a premium of 5%. (4) Under writing commission paid @ 2% on shares issued (5) Interest
paid on debentures(secured) Rs 10,000 (6) Dividend was paid on preference share capital Rs 13,500.
Q5. Prepare abstract of cash flow from following:
Details
Land
Machinery
Equipment
Investments
Goodwill
Patents
Q6. Find cash flow from operating activities
Particulars
Statement of Profit and Loss as on 31.3.2016 (Cr.)
Statement of Profit & Loss as on 31.3.2015 (Dr.)
Amount transferred to General reserve
Discount on issue of shares written off
Premium on redemption of debentures paid
Profit on sale of assets
Loss on sale of assets
Dividend received on shares
Interest on debentures

2015
300,000
400,000
500,000
600,000
70,000
90,000

2016
200,000
350,000
425,000
725,000
50,000
100,000

Amount
200,000
150,000
30,000
5,000
7,000
14,000
22,000
17,000
29,000

***************************

Ravi Sir & Sanjeev Sir Nimble Education for ISC,CBSE,ICSE, IB, AS & A Levels
Contact : 9033311500, 8866611600