Cash Flow Statement Accountancy - Cash Flow Statement

Dividend received by financial enterprise is shown in Cash Flow Statement under:

1. Operating activities.
2. Investing activities.
3. Financing activities.

Interest paid by other than fiancial enterprises is shown in Cash Flow Statement under:

1. Operating activities.
2. Investing activities.
3. Financing activities.

Payment of Income Tax is classified as:

1. Operating activities.
2. Investing activities.
3. Financing activities.

Cash Flow statement is based upon:

1. Accrual basis of accounting.
2. Cash basis of accounting.
3. Accounting equation.

Dividend received by other than financial enterprise is shown in Cash Flow Statement under:

1. Operating activities.
2. Investing activities.
3. Financing activities.

What is meant by outflow of cash while preparing Cash Flow Statement?

Classify the following transaction as Operating Activities for a finanical company and a non-financial company:

1. Purchase of shares on a stock Exchage.
2. Dividend received on Shares.
3. Dividend paid on shares
4. Loans given.
5. Loans takes.
6. Interest paid on borrowings.

Identify the transactions as belonging to:

1. Operating Activities.
2. Investing Activities.
3. Financing Activities.
4. Cash and Cash Equivalents.

1. Cash Sale of Goods.
2. Cash Received against Revenue from Services rendered.
3. Cash Purchase of Goods.
4. Cash Paid against Services Taken.
5. Patents Purchased.
6. Marketable Securities.
7. Bank Overdraft.
8. Proceeds from Issue of Debentures.
9. Purchase of Shares.
10. Repayment of Long-term Loan.
11. Commission Received.
12. Redemption of Debentures.
13. Interest on Debentures.
14. Interest on Investments.
15. Income Tax Paid.
16. Income Tax Paid on Gain of Sale of Asset.
17. Cash Received from Debtors.
18. Cash Paid to Creditors.

For each of the following transactions, calculate the resulting Cash Flow and state the nature of Cash Flow, i.e. whether it is Operating, Investing or Financing:

1. Acqured machinery for ₹ 2,50,000 paying 20% by cheque and executing a bond for the balance payable.
2. Paid ₹ 2,50,000 to acqire shares in Informa Tech Ltd.and received a dividend of ₹ 50,000 after acquisition.
3. Sold machinery of original cost of ₹ 2,00,000 with an accumulated depreciation of ₹ 1,60,000 for ₹ 60,000.

Give the classification of the Cash Flow for preparing Cash Flow Statement.

From the following information and Balance Sheet of Double Tree Ltd. as at 31st March, 2018, calculate Operating Profit before Working Capital Changes: Notes to Account:
Additional Information: Depreciation for the year was ₹ 75,000.

From the following you are required to calculate Cash Flow from Operating Activities:

Compute Cash Flow from Operating Activities from the following:

From the following information, calculate Cash Flow from Financing Activities.

Grand Hospitality Ltd., reported Net Profit after Tax of ₹ 6,40,000 for the year ended 31st March,2018. The relevant extract from Balance Sheet as at 31st March, 2018 is:

Particulars	31st March, 2018 ₹	31st March, 2017 ₹
Inventories Trade Receivables Prepaid Expenses Trade Payables Provision for Tax	1,15,000 1,50,000 20,000 1,10,000 20,000	1,25,000 1,10,000 6,000 80,000 15,000

Depreciation charged on Plant and Machinery ₹ 55,000, insurance claim received 50,000, gain (profit) on sale of investment ₹ 20,000 appeared in the Statement of Profit and Loss for the year ended 31 st March, 2018. Calculate Cash Flow from Operating Activities

From the following Balance Sheet, prepare Cash Flow Statement: Notes to accounts:
Additional Information:

1. Proposed Dividend for the year ended 31st March, 2018 was ₹ 25,000 and for the year ended 31st March, 2017 was ₹ 14,000.
2. Interim Dividend paid during the year was ₹ 9,000.
3. The Income Tax paid during the year ₹ 28,000.
4. Machinery was purchased during the year ₹ 33,000.
5. Depreciation written off on machinery ₹ 14,000; building ₹ 10,000.

From the following Balance Sheet of Samta Ltd., as at 31st March, 2018, prepare Cash Flow Statement.
Note to Accounts:
Additional Information:

1. During the year a piece of machinery costing ₹ 60,000 on which depreciation charged was ₹ 20,000 was sold at 50% of its book value. Depreciation provided on tangible Assets ₹ 60,000.
2. Income tax ₹ 45,000 was provided.
3. Additional Debentures were issued at par on 1st October, 2017 and Bank Loan was repaid on the same date.
4. At the end of the year Preference Shares were redeemed at a premium of 5%.

Following is the Balance Sheet of Akash Ltd. as on 31st March, 2014:
Notes to Accounts:

Additional Information:

1. Tax paid during the year amounted to ₹ 16,000.
2. Machine with a net book value of ₹ 10,000 (Accumulated Depreciation ₹ 40,000) was sold for ₹ 2,000.

Prepare Cash Flow Statement.

From the following Balance Sheet of Kumar Ltd. as at 31st March, 2018, prepare Cash Flow Statement: Notes to Accounts:
Additional Information:

1. During the year, a machinery costing ₹ 20,000 was sold for ₹ 6,000.
2. Dividend paid during the year ₹ 50,000.

Following are the Balance Sheets of Solar Power Ltd. as at 31st March,2014 and 2013:
Notes to Accounts:
Additional Information:
During the year, a piece of machinery costing ₹ 48,000 on which accumulated depreciation was ₹ 32,000, was sold for ₹ 12,000.
Prepare Cash Flow Statement.