Accountancy 4 Marks Question

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

Compute Cash Flow from Operating Activities from the following:
Additional information: during the year, apart of machinery ₹ 50,000 (accumulated depreciation thereon ₹ 40,000) was sold for ₹ 5,000.

From the following information, calculate Cash Flow from Investing Activities:

Particulars	31st March, 2018 ₹	31st March, 2017 ₹
Machinery (At cost)	5,50,000	5,00,000
Accumulated Depreciation	1,70,000	1,00,000

During the year, a machinery costing ₹ 50,000 (accumulated depreciation₹ 20,000) was sold for ₹ 26,000.

Calculate Cash Flow from Operating Activities from the following:

From the following information, calculate Cash Flow from Investing Activities:

Particulars	31st March, 2018 ₹	31st March, 2017 ₹
Plant and Machinery Investment (Long-term) Land (At cost)	10,00,000 1,00,000 1,00,000	8,50,000 40,000 2,00,000

Additional Information:

1. Depreciation charged on Plant and Machinery ₹ 50,000.
2. Plant and Machinery with a Book Value of ₹ 60,000 was sold for ₹ 40,000.
3. Land was sold at a profit of ₹ 60,000.
4. No investment was sold during the year.

Following information is related to ABC Ltd.: Notes to Account:

Other Informatiom:	Balance as on 31st march, 2018 (₹)	Balance as on 31st march, 2017 (₹)
Trade paybles	2,78,000	2,50,000
Trade receivables	4,52,000	4,15,000
inventories	3,00,000	2,84,000
Office expenses Outstanding.	-	5,000
Selling expenses Outstanding.	25,000	22,000

From the following information, calculate Cash Flow from Investing Activities:

Particulars	Closing ₹	Opening ₹
Machinery (At Cost) Accumulated Depreciation Patents	10,00,000 1,50,000 2,00,000	9,50,000 1,10,000 3,00,000

Additional Information:

1. During the year, machine costing ₹ 90,000 with accumulated depreciation of ₹ 60,000 was sold for ₹ 50,000.
2. Patents written off were ₹ 50,000 while a part of patents were sold at a profit of ₹ 40,000.

From the following extracts of Balance Sheets of Exe Ltd., calculate Cash Flow from Financing Activities:
Additional information:

1. Equity Shares were issued on 31st March, 2018.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2018 at a premium of 5%. Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2018.

Compute Cash Flow from Operating Activities from the following:

Calculate Cash Flow from Operating Activities from the following information:

Particulars

₹

Net Profit (Difference between Closing and Opening Balance of Surplus, i.e. Balance in Statement of Profit and Loss) Final Dividend paid in the year Compensation for Natural Disaster credited to Statement of Profit and Loss Depreciation Loss on Sale of Investment Gain (Profit) on Sale of Land Provision for Tax Dividend Received Decrease in Current Assets (Other than Cash and Cash Equivalents) Increase in Current Liabilities Decrease in Current Liabilities Increase in Current Assets (Other than Cash and Cash Equivalents) Income Tax Refund Income Tax Paid

8,00,000 1,10,000 75,000 1,50,000 30,000 90,000 1,10,000 20,000 40,000 70,000 10,000 60,000 10,000 1,20,000

From the following information, calculate Cash Flow from Investing Activities:

Particulars	31st March, 2018 ₹	31st March, 2017 ₹
Investment in 10% Debentures Land and Building	10,00,000 15,00,000	5,00,000 9,00,000

Additional Information:

1. Half of the investments held in the beginning of the year were sold at 10% profit.
2. Depreciation on Land and Building was ₹ 50,000 for the year.
3. Interest received on investments ₹ 75,000.

What is Cash Flow Statement? Discuss its main uses and limitations.

From the following information, calculate Cash Flow from Investing Activities:

	₹		₹
Purchase of Machine Purchase of Goodwill Sale of Machine Sale of Investment	2,50,000 1,00,000 35,000 50,000	Purchase of Investments Sale of Patents Interest and Dividend Received	1,50,000 40,000 10,000

A building was purchased as investment out of surplus which was let out for commercial purposes. Rent received ₹ 20,000.

From the following information, calculate Net Profit before Tax and Extraordinary Items:	₹
Surplus, i.e., Balance in Statement of Profit and Loss (Opening)	1,00,000
Surplus, i.e., Balance in Statement of Profit and Loss (Closing)	3,36,000
Dividend paid in the current year	72,000
Interim Dividend Paid during the year	90,000
Transfer to Reserve	1,00,000
Provision for Tax for the current year	1,50,000
Refund of Tax	3,000
Loss due to Earthquake	2,00,000
Insurance Proceeds from Earthquake disaster settlement	1,00,000

Compute Cash Flow from Operating Activities from the following information:

Particulars	₹
Net Profit after Provision for Tax nd Payment of Dividend Provision for Tax Final Dividend paid during the year Depreciation Loss on Sale of Machinery Patents Amortised Gain on Sale of Land Income Tax Refund	2,15,000 45,000 50,000 25,000 10,000 30,000 70,000 30,000

Charles Ltd. earned a profit of ₹ 1,00,000 after charging depreciation of ₹ 20,000 on assets and a transfer to General Reserve of ₹ 30,000. Goodwill amortised was ₹ 7,000 and gain on sale of machinery was ₹ 3,000. Other information available is (changes in the value of Current Assets and Current Liabilities): trade receivables showed an increase of ₹ 3,000; trade payables an increase of ₹ 6,000; Prepaid expenses an increase of ₹ 200; and outstanding expenses a decrease of ₹ 2,000.
Ascertain Cash Flow from Operating Activities

Compute Cash Flow from Operating Activities from the following:

Calculate Cash Flow from Investing Activities from the following information:

Particulars	31st March, 2018 ₹	31st March, 2017 ₹
Investments in Land Shares in Z Ltd. 12% Long-term Investments Plant and Machinery Patents Goodwill	3,00,000 1,50,000 80,000 7,50,000 70,000 1,50,000	3,00,000 1,50,000 50,000 6,00,000 1,00,000 1,00,000

Additional Information:

1. A plece of land was purchased as an investment out of surplus. It was let out for commercial purpose and the rent received was ₹ 20,000.
2. Dividend received from Z Ltd. @ 12%.
3. Patents written off to the extent of 20,000. Some patents were sold at a profit of ₹ 10,000.
4. A machine costing ₹ 80,000 (depreciation provided thereon ₹ 30,000) was sold for ₹ 35,000. Depreciation charged during the year was ₹ 70,000.
5. During the year 12% investments were purchased for ₹ 1,00,000 and some investments were sold at a profit of ₹ 10,000. Interest on investments for the year was duly received.

From the following information, calculate Operating Profit before Working Capital Changes:	₹
Net Profit before Tax and Extraordinary Items	4,47,000
Depreciation on Machinery	84,000
Interest on Borrowings	16,800
Goodwill Amortised	18,600
Loss on Sale of Furniture	18,000
Premium on Redemption of Preference Shares	6,000
Profit on Sale of Investments	12,000
Interest and Dividend Received on Investments	27,600

From the following particulars, calculate Cash Flow from Investing Activities:

Particulars	Purchased ₹	Sold ₹
Machinery Investments Goodwill Patents	6,20,000 2,40,000 1,00,000 ……	2,00,000 80,000 …. 1,50,000

Additional Information:

1. Interest received on debentures held as investment ₹ 8,000.
2. Interest paid on debentures issued ₹ 20,000.
3. Dividend received on shares held as investment ₹ 20,000.
4. Dividend paid on Equity Share Capital ₹ 30,000.
5. A plot of land was purchased out of the surplus funds for investment purposes and was let out for commercial use. Rent received ₹ 50,000 during the year.

Calculate Cash Flow from Operating Activities from the following:

1. Profit for the year is ₹ 7,00,000 after considering the following items:

Particulars	₹
Depreciation on Fixed Assets Goodwill Amortised Gain onSale of Land Appropriation of Profit towards General Reserve	40,000 20,000 90,000 60,000

2. Following is the position of Current Assets and Current Liabilities:

Particulars	Closing Balance (₹)	Opening Balance (₹)
Trade Payables Trade Receivables Prepaid Expenses	50,000 75,000 10,000	75,000 60,000 18,000

Calculate Cash Flow from Operating Activities from the following details:

Compute Cash Flow from Operating Activities from the following:

1. Profit for the year ended 31st March, 2018 is ₹ 10,000 after providing for depreciation of ₹ 2,000.
2. Current Assets and Current Liabilities of the business for the year ended 31st March, 2017 and 2018 are as follows:

From the following information, calculate Cash Flow from Investing and Financing Activities
Additional Information:

1. Interest paid on debentures ₹ 19,000.
2. Dividend paid in the year ₹ 50,000.
3. During the year, XYZ Ltd. issued bonus shares in the ratio of 5 : 1 by capitalising reserve.

Welprint Ltd. has given the following information:	₹
Machinery as on 1st April, 2017 Machinery as on 31st March, 2018 Accumulated Depreciation on 1st April, 2017 Accumulated Depreciation on 31st March, 2018	50,000 60,000 25,000 15,000

During the year, a machine costing ₹ 25,000 (accumulated depreciation thereon ₹ 15,000) was sold for ₹ 13,000.
Calculate Cash Flow from Investing Activities on the basis of the above information.

Mars Ltd. has Plant and Machinery whose written down value on 1st April, 2017 was ₹ 9,60,000 and on 31st March, 2018 was ₹ 10,50,000. Depreciation for the year was ₹ 35,000. In the beginning of the year, a part of plant was sold for ₹ 45,000 which had a written down value of ₹ 30,000.
Calculate Cash Flow from Investing Activities.

From the following information, calculate Cash Flow from Financing Activities: Additional Information: Interest paid on debentures ₹ 18,000.

Compute Cash Flow from Operating Activities from the following:
An asset costing ₹ 40,000 having book value of ₹ 28,000 was sold for ₹ 36,000.

From the following Balance Sheet of Combiplast Ltd. for the year ended 31st March, 2018 and additional information, calculate Cash Flow from Investing Activities
Notes to Accounts:

From the following extracts of a company, calculate Cash Flow from Investing Activities:

Particulars	31st March, 20158 ₹	31st March, 2017 ₹
Goodwill Patents Land Furniture Plant and Machinery (Net) 10% Investments Accrued Interest on Investments	75,000 1,00,000 90,000 2,46,000 2,00,000 1,80,000 6,000	1,00,000 75,000 1,00,000 21,000 2,00,000 2,00,000 ……….

Cash Flow from Operating Activities from the following information. Notes to Accounts:

Current Assets and current Liabilities:	As on 31st March, 2018 (₹)	As on April, 2017 (₹)
Inventorles	10,000	25,000
Trade receivables	25,000	20,000
Trade payables	32,500	35,000
Outstanding expenses	8,000	5,000
Prepaid expeses	5,000	3,500

Compute Cash Flow from Operating Activities from the following:

From the following information, calculate Cash Flow from Investing and Financing Activities:
During the year, a machine costing ₹ 10,000 was sold at a loss of ₹ 2,000. Depreciation on machinery charged during the year amounted to ₹ 6,000.