Accountancy 6 Marks Question

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.

Following is the summarised Balance Sheet of Philips India Ltd. as at 31st March, 2018. Notes to Accounts:

Additional Information:

1. Investments costing ₹ 24,000 were sold during the year for ₹ 25,500.
2. Provision for Tax made during the year was ₹ 27,000.
3. During the year, a part of the Fixed Assets costing ₹ 30,000 was sold for ₹ 36,000. The profits were included in the Statement of Profit and Loss.
4. The Interim Dividend paid during the year amounted to ₹ 1,20,000.

You are riquired to prepare cash flow statements.

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

Additional Information:

1. During the year ₹ 5,000 depreciation was changed on fixed assets.
2. company has paid ₹ 12,000 intrim dividend during the year.
3. Tax provided during the year ₹ 20,000.

The Balance Sheet of Virendra Paper Ltd. as at 31st March, 2017 is given below: Notes to Accounts:
Additional Information:

1. Interim Dividend of ₹ 75,000 has been paid during the year.
2. Debenture Interest paid during the year ₹ 27,000.

You are required to prepare Cash Flow Statement.

Following is the Balance Sheet of BPL Ltd. as at 31st March, 2018. Notes to Accounts:

Note: Proposed equity dividends for the year ended 31st March, 2017 and 2018 are ₹ 39,000 and ₹ 45,000 respectively. You are required to prepare Cash Flow Statement for the year ended 31st March, 2018.

Following was the Balance Sheet of M.M. Ltd. as at 31st March, 2015:
Notes to Accounts:

Additional Information:

1. 12% Debentures were redeemed on 31st March, 2015.
2. Tax ₹ 70,000 was paid during the year.

Prepare Cash Flow Statement.

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

1. During the year additional debentures were issued at par on 1st October and Bank Loan was repaid on the same date.
2. Dividend on Equity Shares @ 8% was paid on Opening Balance.
3. Income tax ₹ 1,12,500 has been provided during the year.
4. Preference shares were redeemed at par at the end of the year.

Prepare Cash Flow Statement from the following: Notes to Accounts:

From the following information, perpare Cash Flow Statement:

Prepare Cash Flow Statement from the following Balance Sheet:
Notes to Accounts:
Additional Information:

1. An old machinery having book value of ₹ 50,000 was sold for ₹ 60,000.
2. Depreciation provided on Machinery during the year was ₹ 30,000.

From the following Balance Sheet of SRS Ltd. and the additional information as on 31st March, 2016, prepare a Cash Flow Statement: Notes to Accounts:
Additional Information:

1. 50,000, 12% Debentures were issued on 31st March, 2016.
2. During the year, a piece of machinery costing ₹ 40,000, on which accumulated depreciation was ₹ 20,000, was sold at a loss of ₹ 5,000.

From the following information, prepare Cash Flow Statement:

From the following Balance Sheet of Mishi Ltd. as at 31st March, 2018, prepare Cash Flow Statement:

Notes to Accounts:

Additional Information:

1. During the year, Machinery costing ₹ 1,40,000 (accumulated depreciation of ₹ 1,10,000) was sold for ₹ 20,000.
2. During the year, Non-current Investments costing ₹ 80,000 were sold at a profit of ₹ 16,000.

From the following Balance Sheet and information of Volvo Ltd., prepare Cash Flow Statement: Notes to Accounts:
Additional Information:

1. You are informed that during the year.

Proposed Dividend:	31st March, 2018	31st March, 2017
Equity Share Capital	Nil	Nil
Preference Share Capital	12%	12%

2. A machine with a book value of ₹ 20,000 was sold for ₹ 12,500.
3. Depreciation charged during the year was ₹ 35,000
4. Preference shares were redeemed on 31st March, 2018 at a premium of 5%.
5. An interim dividend of ₹ 5,000 was paid on equity shares on 31st March, 2018 out of General Reserve.
6. Fresh equity shares were issued on 31st March, 2018;
7. Additional investments were purchased on 31st March, 2018.

Following are the Balance Sheets of Krishtec Ltd. for the years ended 31st March, 2012 and 2011:
Prepare a Cash Flow Statement after taking into account the following adjustments:

1. The company paid interest ₹ 36,000 on its long-term borrowings.
2. Depreciation charged on tangible fixed assets was ₹ 1,20,000.

From the following Balance Sheet and information of XYZ Ltd., prepare Cash Flow Statement: Notes to accounts:
You are informed that during the year:

1.  

Proposed Dividend:	31st March, 2018	31st March, 2017
Equity Share Capital	Nil	Nil
Preference Share Capital	10%	10%

2. A machine with a book value of ₹ 90,000 was sold for ₹ 50,000.
3. Depreciation charged during the year ₹ 60,000
4. Debentures were issued on 1st April, 2017.
5. Investments were purchased on 31st March, 2018
6. Preference shares were redeemed on 31st December, 2017
7. An interim dividend @ 15% was paid on equity shares on 31st December, 2017.
8. Fresh equity shares were issued at a premium of 5% on 31st March, 2018

Perpare a cash Flow Statemennt on the basis of the informantion given in the Balance Sheets of Libra Ltd. as at 31st March, 2013 and 31st March 2012:
Notes to Accounts: