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प्रश्न
From the following information, calculation Cash Flow from Operating Activities and Investing Activities:
|
Particular |
31st, March, 2018, (₹) |
31st, March, 2019, (₹) |
| Surplus, i.e., Balance in Statement of Profit and Loss |
2,50,000 |
10,00,000 |
| Provision for Tax |
75,000 |
75,000 |
| Trade Payables |
1,00,000 |
3,75,000 |
| Current Assets (Trade Receivables and Inventories) |
11,50,000 |
13,00,000 |
| Fixed Assets (Tangible) |
21,25,000 |
23,30,000 |
| Accumulated Depreciation |
10,62,500 |
11,00,000 |
Additional Information:
1. A machine having book value of ₹ 1,00,000 (Depreciation provided thereon ₹ 1,62,500) was sold at a loss of ₹ 20,000.
2. Tax paid during the year ₹ 75,000.
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उत्तर
|
Cash flow Statement for the year ended 31st March 2019 |
||
|
Particulars |
Amount |
Amount |
| A. Cash Flow from Operating Activities |
|
|
|
Net Profit as per Statement of Profit & Loss |
7,50,000 |
|
|
Add: Provision for Tax made |
75,000 |
|
|
Net Profit before Tax and Extraordinary Items |
8,25,000 |
|
|
Add: Depreciation charged during the year |
2,00,000 |
|
|
Add: Loss on Sale of Machine |
20,000 |
|
|
Net Profit before working Capital changes |
10,45,000 |
|
|
Add: Increase in Trade Payables |
2,75,000 |
|
|
Less: Increase in Current Assets |
(1,50,000) |
|
|
Net Profit before Tax |
11,70,000 |
|
|
Less: Tax Paid during the year |
75,000 |
|
|
Cash Flow from Operating Activities |
|
10,95,000 |
| B. Cash flow from Investing Activities |
|
|
|
Purchase of Fixed Asset |
(4,67,500) |
|
|
Sale of Machine |
80,000 |
|
|
Cash used in Investing Activities |
|
3,87,500 |
|
Dr. |
Accumulated Depreciation A/c |
Cr. |
|||||
|
Date |
Particulars |
Amount (₹) |
Date |
Particulars |
Amount (₹) |
||
|
2019 |
|
2018 |
|
||||
|
March 31 |
To Fixed Asset A/c (Depreciation on Mach. Sold) |
1,62,500 |
April 01 |
By Balance b/d |
10,62,500 |
||
|
March 31 |
To balance c/d |
11,00,000 |
|
By Statement of Profit & Loss A/c (Bal. Fig.) |
2,00,000 |
||
|
|
12,62,500 |
|
12,62,500 |
||||
|
Dr. |
Fixed Assets A/c |
Cr. |
|||||
|
Date |
Particulars |
Amount (₹) |
Date |
Particulars |
Amount (₹) |
||
|
2018 |
|
2019 |
|
||||
|
April 01 |
To balance b/d |
21,25,000 |
March 31 |
By Accumulated Depreciation A/c |
1,62,500 |
||
|
2019 |
|
March 31 |
By Statement of Profit & Loss A/c- Loss |
20,000 |
|||
|
|
|
March 31 |
By Bank A/c (1,00,000 – 20,000) |
80,000 |
|||
|
March 31 |
To Cash/Bank A/c |
4,67,500 |
March 31 |
By balance c/d |
23,30,000 |
||
|
|
25,92,500 |
|
25,92,500 |
||||
