Morement Detail Pregentation

Cash Floo Statenent Page

Cash Flow Statement

Cash and Cosh Eguiyalent
Cash in Hand
4 Caghat Bank
+ Maxketable Secuxiie2
- Bank overdaf
Cash &Cash Equivalent
Cash &Cagh Equlva le nt Mlovement 312 GH Mavement dl
detuil psesentaion l Cagh Flow tedemont dst é|
Cash Flow Statement (a Fnanciad toot IGTt HG Shoxt
tem DeciBion o

Long tem Decision odo 6l e Fun d Floo Stateont a

Shovt te bm Decsion cbe

future FI

Long teNn Deciz)on

We prepare Cash Flow Sttement 9

Compan
EA IR Income genesaBe ohddt 1 0 elpenes Cash
Dep-)
 Data
Paga

TE non- Cash eupangeg transfe

t PL
PIL acco unt ), Balance Bhaat 371

Cash F7ow Statement ol

Cash Flow Stateutnt

)InreShrg Actity
DEinancing Activity
Cash Infles s72 OutP

Gioloen Rule of Cash Flow slatemet

tin Asse! OulPlouw (, 20, o00) 2,20, OO0
in Aset- nPlo
Tin Liab Inplow 1, 60, 00 50,000
in iab. Outlow (50, 000) Infloo
outflou Gb bracket amount a

Cash F) Sfatement ekx to a slafemert otich

khow the detailpaeSerttiorn of cash R cash
equiralent morement. i8 also
stafegnt shich paOLde help for
Anancial
deciskn biakng.
cshort tem).
 Date
Page

Somehme businesszeflect pxoft but aoes not eflt

cash proht To Pnd stcash proft of an oxg cash

Cash & Cash eguialent - Cash in hand t Cash at Bank

+ Maketable Sec Lbrieg - Bamk oveydralf

Moremen-)Opesatng activhes
Investing Acthihes
) Financng Activhes

Non Cash Epense &Opexahng Epenße - Add to Qpet

Achvity
() Depxeciahan
ki) Pxor for DepxEation Non Cash
iä) Bro for Income aL
(iv) Propo ed Dricdend Expen&e
(V) Transfer to ay Reserre
i llsitten off gooduill &prehminasy eupenke
(vin ProPos Bad Debls

tsa Orlinay Expenße- Aded to pexahng Actvity

)Loss by hxe
i) loss on Sale of tued assed Invesment
i) Pae mium on Reclunpion of Deb &Pref

Non Cas Income Less Bom Operating Acfhty

)bansf hom Any Reteare.
tinhaitten off Prorsion
 Data
PogT

Exdra Ordnasy Income lass foms heretg Actity

DBofon Sale of Lnnestnent Eleel ABket
)Diidond Interest tecejed on Inrektnint
ken Tnssance claim fom Insuxance Csupany
v)Amortaaton of Gorf GantProceede
Type& of Cash Flow Aeparahon Methad
AS -3

Direct Method Indxect Melhod

oss Papular Yáxy Popular
Operng Acthity Method
Parthculay
Cash Sale
Colletion hom Debtoy + BIR
(4)

lCash Purchaße
Paypant to Sippler
Poypant fox Eupenie oH
(8)

Proft Befose Tau A) - CB) Xxx

e88: Income lau palol

Cash Flow/ked from Cpeahny AcdhityK
 Dote
Page

wosking Nate:
Collecion from Debto
Coedit Sale
Add: Opening bal of Debtor t B/R
Les&iCloing bal of Debtar t B/R

Paymentto Suephey /Credite

Case I. whan Puschase amount is given
Cxedlit Puxcbase
(+) ORening Coelitox B/P
|() Clozing Creolitos t B/P

When puxchase amount 8 no given brt CoGS

CaseI.
i3 qiven
Cos
t) Clo8ing Stock
stock
Acxchase
t) Openng Cseditor + B/P
()Clos_ Caeditox t B/P
 Data
Paga

Payment for Expense andl Ovexhead

Case I When tatandng ExpenBe is gven

Eupergeg odebteod to P/L Alc
)Opaning o/s
Actual Paypant of Eupense. KXX

Casez balhon Preaicl Eupernse i8 gven

ElLpsnes aobted to P/L Ac Xx
) Clo Pxepad
(-Op. Poepaid
Actual paynt of Elupenae
 Date
Páge

Tl4 fom tho folleseag ofommation of a fam calalae

Cash Flaw fom exahng Achvhes hy pyg
Dret Method
5ading and p&2 Accourt
for the Year ended 3/st March 2o/9
To CoGS L,od odo By Sales I50,000
50000
150,0O 1,50, 00O
50,000
Zo Insusonce Bemiu 3,d00
To Depieaton 10,000
25.000
50,000 50,O0o

Addtonal Infomatan
31.3.2018 3j.3.2019
18,000 25,00O
B/R Z000 4, 000
bedstbrs &,000 6,000
Sfocks 20,000 25, 00O
Salaie& o/s 2,000 3, Odo
Bepad In&usance beiuna L000 1,000
 Data
Paga

An. esating Achity Method

(Undey Dre Methocd)
Cash sale
1,46,000
Collection from Debtor B/R 1,46, 000
(A)

Cash Purchase
107 000
Pasyhant to Suppliex 14 00O
Payaent fox bupen&e /oH
(B) 1, 21, 000

Proft before Tau A)- (B) R5,00

-ln cOme lau Paid

Q5.0oO
Cash Flowo fsom Opeyating Achity

oxking Note i
Collection from Debtor
Caedit Sale 1,50,0O9
Debtox + B/R )
+) Qp. Bal. of ( 18,000 Q5,000
Z000

-)Clo. Bal. of (Debtor B/R) (a9, doo)

Q5,00o
1 46,0o0

Paymant to Suppher
CoGS 1,00, OO0
) Clo. Stock Q5,00O
-)o. Stock
Credl Purehase
(QO,0o0)
I,05 ,OO0
+)Op.( Coeltos + B/P) 8.QOO
-)clo. (Cyeditor + B/P) (G,00o)
 Dote
Page

Paymant fos EkpenBe and Ovexhead

Salasy debited to P/L Ale 12,000
)op. salaoy o/s 2,000
clo Salasy o/s (3,000)
Actual payr fox Salay 11,000

Il,000+ 3000
Insusance Premiu debited to PIL Alc 3,000
l) Clo. Ps epaid
1.000)
Actual Faynt for Insuance Peniu 3,0o
Fom ho follouing mfo. ofaf n caleutate cash lsw Bom Opevatng
2. acvihes bu applyng (alDisect, & b) Indinec Method&i
Psoft & Los8 Account
for tho yean endec Ma3, 2015
I,40, 000 B4 Sales. 2,40,000
Io Gyoss Pofit cld 1,00,0O0
Q,40, 000 a,40, 000
To salasies 20,000 By GdoS8 Poft bld 1,00,000
To Dep: 30, 00O
Io IhsuTance remiun 10,000
40, 000
1,00,Oo o 1,00, 0O0
Addiional infomation:
1.4.20144 3|3.RO5
Debtots 48,000
Coedito3 10,00O
8/R 1 ) , doO I),00O
stock 44,000 54,000
os sala 4,000 5,doo
|Psepaid Ina poemiu 2,O0o 2,000
 Data

n.Long calculahom Que stion8 Paga

Ans.2 Ooesahrg Achvit Method

Undo Dixe ct Method
Cash Sale
Collection from Debtox + 6/B 232, 000
(A) 2,32, dOO

lcash Purcbase
lPaymant to Suppiex L54,00
Paymint for Eupen8e /oH
(B) I,83,oo0

Pxoft Befoye Tau A) -(BJ 49,000

-Income Tak paid
Cash Elaw faom Opevating Achvity 49,00o

oxking Note
Collection from Debtox
Cxedit Sale 2,40,0o0
+)Op. bal. of Debtor t B/R 50,000
40,00O 10,000

Dclo. bal. of Debto t10,00D

B/R (58, 000 )
48,00O
Q32,000

Paumatto Suppliex
Co Gs I,40,0o0
) Clo. Stock 5000
(-)Op. Stock (44,000)
Czecdit Rrschale ,50, OO0
) Op. ( Credtor+ B/P) 4, 000
Dclo.(Credltor + B/P) Io,000
1,54,00d
 Date
Paoe

Paymontfor Eupen8e / OH
Salaay debited do PlL A/c 20,000
) Op. Salary os 4,000
-) Clo. Salasy ols (5,000)
Actual sayment fos Salany 19,00O

Insurance Rremium debited to PlL Ae I),0 00

clo pxepaicd 2, 000
prepaid (2,000)
Actual payment for Insuzance Premiun 10,00d

Opesatn; Actvity Method

Undr Inisect Method
Net Profit 40,000
Add: Non - Cash Expense REntoa-Oxdinaay
Expen&e
Depreciation 30,000

Proft before chonge in hloaking

Capital 70,000
1in Dcbtor (46.000)- (40.00o) (&,000)
in Caeolitor (l4,00O- lo0o) (4,000)
1 'n Stock (54,000- 44,000) (to,000)
t in O/s Salay s.oo0 -4,009) 1,000
Cabh gener ated befre Tak 49.000
(InCome Tau baid during the Yeao
Net Cash Floww fronn Öperating Activiy
 Data
Paga

LFrom tho Pollensng nfosmation& ofahm, calculate

net cash Plos Pom opexating activihies ky adopting
aDixecMethod, and b) Zhcixec Method
Iaading and Profit &Loss Account
toy the Yeax ended Masch 31, ROl5
To PuzchBes: BySales:
Cash G00,000 Cash 9.00,000
Caedit a, 00,000 Caedit Lod, o00
To hlages t,00,00O
,00,000
/0, 00, OO0 /0,00,0o0
Io Dep on Plant 20, 000 By Gxo33 Pofit bld Loo,00O
To Salaries 5),000 By Int teceived 20,000
Io Loss n Sale of Plant 5, 000 Bu Prokt on Sale of
To Net Abfi 75,000 Long t m Inv. 30,000
,50,0o0 I,50, ooo

AlL Cxedit Bales &puachages wege JearmadeTleduing

the lastquarter of tho Pnancial Tlaxefone
n0 Cash was paid to credito& o7 collecion foon)
Debtoss duing the year.
An3.
Cask Sales
Collection from DebBox t B/R
(4) 9,00, 000

Cash PRuchae 600, 000

Paygmant toSuppher
ayent fox Exp/0H ,00,000+ 50,000 1,50, o00
(B) 7,50,000
 Date
Page

Brof befoze Tau (AJ- (B) 1,50,00O

(-)ncome Tau paid
,50,00O

Cpesating Achvity
Uncler Incliset Methad
Ned Proft 75,000

Add: Non- cash Expenge &Extaa - Oxdinay

Expense
Dep.on Plant 20,000
Lo38 on Sale of Plant 5,900
1,00,000

Less: Non Cash Income & Extra Ordinay

Income
Int: eceived 20,000
Profit on Sale of Long texm Inv. 30.000

Prot before changeim Wc 50,000

(-)
Current Asset
‘ m Cursent Liab.
J in Cuxrent jab.
Cagh genexatedbefore Taw 50,000
-)Income Tau paic duxirg yea
Net Cash low som Gpoahna Aehvity 50,000
 Data
Dags

Ledger
Assed Ale
Provi8ion for Ta
Proposed Diridend
Provision fox Depxeciahon

Provision for Iau / Propa~ed Dividend

Opening Bal. 8y Bide ’ 7

bld 40000
Io Barnk Ae (70,900 By Bal
371R 7,o o Tax Leg
er Opesang ActAvity By P/L Ac 95,000

CBal ig: Add da

To Ballcd 65,000 opesating

Achvity
3DR Dividenl
Financing Actvity
OutPloo 1,35,00O
1,35,0O0

beafecl Mauimum To Acjusment

Paid Dusing the yo Prorsion fox TaK /Propoed

Dividendfehaged
. MakeMade are To Bayk "By
/proded
Ale PIZ "

Ao15 2016
|Proyi3on for Tak 80,000 90,000
Paopoed Diidend 90,000 1,20,000

Adjustnent ~ TaK made 89,50O

bividenc paicl ,25,000
 Opeaating
Last itemAeivity
les AÑ
Date
Page
Ana Proy fox Taw
To Bal. c/d go000B,
By 6al. bld 8o,000
To Bank Alc 79,500 By PlL A/c 89,500
,69,500 ,69.50)
Finapcing
aulflou? AcHity
Proposed Dividend
To Bal c/d 120)909 By Bal bld 90000
To Bank A/e L,35,000 By P/L Ac 55,000
(Bal fq)
Q,45, 000 3,45,00o
 Data
Paga
ethocd
Foxmat of Cash Flos Staement undes Lne'sect
Paricula
A.Opezating Activiy
Profit befoye Tal

Grot duxing the Yeax

Easning - Opening
(Clo.P/LGIR /Retained
Cle. Capitol
Add:Non- Cash EKpenSe &Extea-Ordinay Expense
ton

ProviBion fox Dejpxeciation

Transfe to Div. Equalisation Fund
PosoviBion fos Income TaL (Curent yr
Paoposed Dividend
Taansfex to Any ReSesve
Wsitten off Goodusil0& Preliminng Espenge
Prori8ion for Bad Debt
Lo38 by Fire
Log3 on Sale of Fixed
Ag9et/Inve Stm@nt
Shae
Premium oH Reduhnption of Deb. &PreP.

Le88; Non - Cash Income & Extaa Oxdinsay Incoe

Tnlerrom
Rey Any Resesve
Written off Provigion
Prott on Sule of Exed As3et /Investmont
DividlendInterest received on Investment
n&urance claim 430m InBurnce Companu XY

AmostaiBatonofof Grovd Gixant /Proceed&

Profl befoe change mhosking Capitad
 Date
Page

Brofit befoxe change in horking Capital

1in Curerd Asset utlo
in Cu0rent Asset
t'n Cusxent Liability
in Cuxte nt Liability
Cash gen exated before Ta XXX
Less: Income Tau paid dusing tho year
Ne Cash Flow /Used fom dpesating Achvity
B.Cash Elou fxomn lnvesting Activity
Raxchase of Fixed Asset XXX
Sale of Fixed Asset
Purchase of Investment
Sale of Invegtment XXX
DividendTntevest geceived
Net Cagh FlowUsed fxom Investirg Activity
C. Cash Flou faom Einancing Activity
Issue of Eq- & Paef. shae with Psemium
L98ue of DebentuÝe
Redumphon on Deb: or Pxef. Shae
Interest &Dividend paid.
Repaymsnt of Loan
(
Drawings
Net CaghElow/USed from inanchyg Activity XX
AB+C
XXX
Add: Opening Cash + Opening Bank XXX
|Less:Closing Cash clasing Bank
Nil.
 Data
Poga
7Long NumesicalQuestions
6.|/rom he folleuing summari8ed Cash Book of
5K Ltd. prepare cash flow Staement fo the
yeat ende Ma 31,2015 in accCoxdance wrth
AS -3
To Bal b/ 1o,.000 By Payhent to Supplier 4,00,000
Io Recejpla fsom Customex 5,00,000 ByPaxchase of Machinsa .50. 000
To Sale of Bailding 1.90,000 By Rarchaße lFuxniture 50,000
To lssue oß Eq- Shae 200,000 By dages &Salasies Z0,000
To l98ue of Pxef Shaye
1,00,000 By Rent, Rate &Taue 8 20,000
By Incone Tau. 25,000
By Redumphon of Deb 275,000
By Dividend 30 000
By Balance cfd. 20,d00
Io,00,00O
Ang i),00,000
A. Qpekahng Achvity
CashSale
Cash collechon foom Debtox + B/R
Rece (A)
5,00,000
5,00,000
Cash Purcha2e
Paymantto Supplic 4,00,00 0.
Paymen for Eupense (30,000 + 20, 000) 50,000
kend Rate &Takes (8) 4,50,000

Prott befe Tau CA) - (B) 50,000

(-)Income Tau pacd a5,000
Nel Cash Flow from pexahng Aehiy
25,000
 Date
Page
6.Znresting Activt
Sale of Buildlina
Rrchase of Machinexy
Paxchase of Fusnituae I,90,000
Net Cash used from
Lnvesing Actiwity
(,(50,50,0000)00)
c.Enancing Achvity (10,000)
Is3ue of Equity Share
Issue of Pref share 2,00,000
Redumption of Deberhure 100,000
Dividonc bad (a75.000)
Net cash used fsom (30,000)
Financing Achvity (5 000)
A+B+ C(Q5,0O0 - 10,000-5,000) f0,000

7AFallowing the
ase
om the books ofBummay of cash tran8achon& etracted
kishna Lid:
Balason ) 4- Q014 35.009 Paybnt to Suppliexs
Receipta from Customerk |2783,000 Paymernt os Fiuedl Asset 20,-7,000
2,30,000
Îssup of shares 3,00,00O Paymint for OH LJ5 00O
Salelof Fxecl A33et L,28,o0O Salarie 69,000
Income Tau. 2,43,000
Diuicdand paid 80,000
Repaynsnt of BankLoan R50,000
Bal as on 3l-3-2015 212,0O0

32, 6, oo
32 46,0o0
bepae a Cash Flow Gatement of the Company for tho
peziod ende 38t Mar., Qo15 maccoreance with
AS-3 by Dìrecf Method
 0 9 L,77,
-),02,000-30,
900) 9,0
(3,000 B+c
90)
AchviyEinanting A+
(R.50,000) from ugeo Cash
(8o,o00) loan Bank Repayment Med
of
3,00,000
AciviCfanenting
ty Sharepaid.DividondIsbueof
Activity Investing
e.30,000) fxom usedl Cosh Net
As8et Eined foPayment s
ed
A93etActhivityB.FiInnvestng Sale
of
0 Acti y Operaing from Elouw Cash Net
43,000 paid TakIncome
5,52,000 (B) (A-) TaLbefoze Le39:
Proit
2R,31,000 69,000)(B) Salorie
i,84),000 (1,15,000+ Exp:/H forPaybaent
2047000 DHPagkend
fo Suplier Payment
to
Puschage Cash
2783000 (A)
R783,000 B/R Debtox+ fom cion Cash
AchviA.tgOpezehiSale.ncolgle Cash
An.
Paga
Data
 Datu
Paga

9. Exom the follanng imfosmaion, bxepaxe cath Flo

Statement u3ing mdizect method accaxding to Revi2ed
Accouning Standaxd-3.:
Op. Bal of Cash 445.000
lClo. Bal of Cash 55,000
Net Pxo fox thg year 1O. 000
Re saymant of Long -Term Loan I.50,000
Sale of flned a32et
90,C00
ncrecâe mtrade payableg 36,000
Decsea9e in mventosieg
And.
Q4000
A. Opexating Acirity
Ne! Pxold for tho yeox
10,000
Add: Non cash Exp. &Extaa
Eup.
Ordinary
Les3: Non cash income &Extsa Oxdinaxs
Income
Opeaatng pauft before change inhl-C 10,000

tin Liab. (Trade Payable)

in As3et (InvenBozies) 36,000
Q4000
Net Cash Flow from Operating Achivity 70,000
B.Inveting Achvity
Sale of Eixed Aget 90,000
Net cash flas Brom InveBing Achvity gO,000
 Dofe
Poge

c Enancing Achity
Repamsn of Long texn Loan 50,000)
Nel Cosh wsed Prom Financing Achvty 0,50,000)

A+B+C(70000+ 90,000 - l,50,000) 10, 000

|Addi Opening bal f Cash 45,00O
55, O0O
|Legs: CloBing bal of Cash 55, 00O
Ni!.

From the follouing paticular,paepare the Cash Flow

statement :
J 500 wil! be treated as issue of cabital hen net
bxofit wDO be |5,000
Equity & Liabiliies |4.2014 31-3-R015 Assets |. 4.2014 31.35

Capital 74000 74,500 Land 15,000 20,000

Long TernLoan 15,000 22, 500 Building 20,000 22,500

Credito8 I6,000 20,500 Machinsy 40,000 43000
stock 1R,500 I,000
Debtor8 l6,500 18,2 0
Cash 3,00 0 2,800

,07000 ,17,500 1.07000 17,500

During the year, daauwing2 by the proprietor for pco }onal

uSe amounted to R5,000 Puuilion tor Depreiatin on
atood at 3,500 on_1:42014 and I8,000 on
machiney