Accountancy 4 Marks Question

The following information has been extracted from the books of Pure Con Company. Using the information, calculate the Cash Flow from Investing Activities.

Calculate 'Cash from operating activities' from the following:

1. Profits made during the year ₹ 2,50,000 after considering the following items:

		₹
a.	Depreciation on fixed assets	10,000
b.	Amortization of Goodwill	5,000
c.	Loss on sale of Machinery	7,000
d.	Profit on sale of Land	3,000

2. Additional Information:

From the following information, prepare a Cash-Flow Statement:

Calculate cash from operating activities from the following Balance Sheets of Himalya Ltd. Notes: Additional Information:

1. Additional Debentures were issued on 1 st April 2017.
2. Additional investments were made on 1 st April 2017.

Y Ltd. reported a net profit after tax of ₹ 3,10,000 for the year ended 31st March 2016. The relevant items of Balance Sheet appeared as follows:

Following item appeared on the Profit & Loss Statement for the year ended 31st March, 2016:

		₹
1.	Bad Debts written off during the year	10,000
2.	Depreciation on fixed assets charged during the year	34,000

Calculate the net cash flow from Operating Activities.

From the given notes to accounts and cash flow statement of Indore Hardware Ltd, complete the missing figures:Notes to Accounts:

Additional Information:

1. During the year 2017-18, ₹ 1,10,000 has been charged as Depreciation on Plant and Machinery.
2. Plant costing ₹ 40,000 was sold during the year at a loss of ₹ 16,000.

Calculate 'Cash from Operating activities' from the following figures:

Calculate 'Cash from operating activities' from the following:

From the given notes to accounts and cash flow statement of X Ltd. complete the missing figures:

Additional Information:

1. Depreciation written off on fixed assets ₹ 2,40,000.
2. Interim Dividend paid during the year ₹ 4,00,000.
3. Mortgage Loan was taken on 1st July 2014 @ 10% p.a. Interest has been paid up-to date.

From the following information, calculate 'cash inflows from operating activities':

Z Ltd. made a profit of ₹ 20,00,000 after charging Depreciation of ₹ 1,50,000, writing off preliminary expenses off ₹ 10,000 and loss on sale of assets ₹ 30,000. The other information available to you is as follows:
At the end of the year Trade Payables showed an increase of ₹ 45,000; Trade Receivables an increase of ₹ 53,000; Prepaid Expenses decrease of ₹ 2,000; and Outstanding Expenses decrease off ₹ 10,000.
Company decided to distribute ₹ 2,000 school bags free of cost to the students belonging to economically weaker sections of the society.
You are required to:

1. As certain cash flow from operating activities,
2. Identify the values involved.

Identify the following transactions as belonging to (i) Operating, (ii) Investing, (iii) Financing Activities and (iv)Cash Equivalents:

1. Interest paid
2. Interest paid on long-term loans by

1. Finance Company
2. Non-finance Company

3. Interest received
4. Interest received on Investments by a bank
5. Interest received on investments by a manufacturing company
6. Dividend received
7. Dividend received by a Mutual Fund Company
8. Purchase of Investments
9. Purchase of Investments by a finance company
10. Purchase of Investments by a non-finance company
11. Bank balance
12. Short-term deposits in banks
13. Bank Overdraft
14. Marketable Securities

From the following figures calculate 'cash from operating activities':

Narula Ltd. earned a profit of ₹ 2,00,000 after charging or crediting the following items:

		₹
1.	Depreciation on Fixed Assets	25,000
2.	Loss on Sale of Furniture	3,000
3.	Amortization of Development Cost	8,000
4.	Provision for Doubtful Debts	2,400
5.	Provision for Taxation	40,000
6.	Transfer to General Reserve	20,000
7.	Gain on Sale of Machinery	9,000

The following additional information is given to you:

You are required to determine the Cash from operating activities.

From the following information, calculate Cash from operating activities:

From the following information, calculate the Cash Flow from Investing Activities of X Ltd.

Additional Information:

1. Half of the Non-Current investments held in the beginning of the year were sold at 15% profit.
2. Depreciation on Fixed Assets was ₹ 1,60,000 for the year.
3. Interest received on Non-Current investments: ₹ 50,000.
4. Dividend received on Non-Current investments: ₹ 20,000
5. Rent received: ₹ 25,000.

Classify the following activities into (i) Operating Activities, (ii) Investing Activities, and (iii) Financing Activities in case of (a) a Financial Enterprise, and (b)a Manufacturing Enterprise.

1. Purchase of Shares of a Company.
2. Proceeds from sale of Shares.
3. Brokerage paid on purchase of Shares.
4. Loans and Advances made to third parties.
5. Dividend and interest received on Securities.
6. Salary paid to employees.
7. Interest paid on debentures.
8. Dividend paid to Shareholders.

Calculate Cash flows from financing activities from the following particulars:

Additional Information:

1. Equity Shares were issued at a premium of 2%.
2. 8% Preference Shares were redeemed at a premium of 2%.
3. 9% Debentures were issued at a discount of 1% and 7% debentures were redeemed at a premium of 5%.
4. Underwriting commission on Equity Shares was paid @ 2.5% on issue price.
5. Interest paid on 7% debentures ₹ 7,000.
6. Dividend paid on preference shares ₹ 8,000.

Calculate 'Cash from Operating Activities' from the following Balance Sheets:
Notes:

Calculate Cash flows from financing activities from the following particulars:
Additional Information:

1. New shares and debentures were issued on March 31, 2018.
2. Dividend on preference shares was paid.
3. Proposed Dividend on Equity Share Capital was:

1. For 31st March, 2018@ 15%
2. For 31st March, 2017 @ 20%

4. Preference shares were redeemed on March 31, 2018 at a premium of 4%. Premium on redemption was provided out of profit.

From the following Statement of Profit & Loss for the year ended on 31st March, 2018, calculate the amount of 'Cash generated from operating activities':
Notes:
Additional Information:

Outstanding Wages	40,000
Outstanding Salaries	30,000
Prepaid Insurance	3,000

Calculate net-cash flows from operating activities from the following information:
Additional information:

Calculate Cash from operating activities from the following:

From the following information, calculate 'Cash from operating activities:

From the following particulars, calculate Cash from Investing Activities:

Additional Information:
During the year:

1. Depreciation charged on Plant and Machinery ₹ 80,000.
2. A machine having a book value of ₹ 1,40,000 was sold for ₹ 1,50,000.
3. Patents having a book value of ₹ 60,000 were sold for ₹ 45,000.

On March 31st, 2018 Ramesh and Co. indicated a profit of ₹ 1,25,000, after considering the following:
Additional Information:
Ascertain the net cash (cash flow) from operating activities.

From the given notes to accounts and cash flow statement of Trivedi Ltd. complete the missing figures:

Additional Information:

1. During the year machine costing ₹ 1,00,000 was sold for ₹ 30,000 and dividend paid ₹ 30,000.
2. Debentures for ₹ 20,000 were redeemed during the year. Interest paid debentures amounted to ₹ 10,000.

Calculate Cash Flows from Investing Activities from the following information:

Additional information:
A machine costing ₹ 40,000 (depreciation provided thereon ₹ 12,000) was sold for ₹ 35,000. Depreciation charged during the year was ₹ 60,000.

The balance in Plant & Machinery account and Accumulated depreciation account as on March 31, 2015 and 2016 stood as follows:
Plant & machinery costing ₹ 12,80,000 accumulated depreciation thereon ₹ 5,30,000 was sold at a loss of ₹ 2,60,000.
You are required to:

1. Compute the amount of plant and machinery purchased, sold and depreciation charged for the year.
2. How each of the item related to plant & machinery will be reported in the statement of cash flows.

Calculate Cash Flow from Investing Activities from the following information:

1. Machinery costing ₹ 5,00,000 (Book Value ₹ 3,50,000) was sold at a loss of 10%.
2. Dividend received @10% from Long term Investments of ₹ 2,00,000.
3. Receipt for permission granted for use of Trade Mark , ₹ 1,20,000.
4. Non-Current Investments purchased ₹ 1,75,000.
5. Non-Current Investment costing ₹ 3,00,000 was sold at a profit of 20%.
6. Land was sold for ₹ 6,00,000 of which 40% is profit.

State which of the following would result in inflow/ outflow of Cash or Cash Equivalents:

1. Purchase of Goods on Credit.
2. Sale of Goods costing ₹ 20,000 for ₹ 15,000 for cash.
3. Purchase of a fixed asset on long-term deferred payment basis.
4. Issue of shares against purchase of fixed asset.
5. Cash received from a Trade Receivable ₹ 10,000, discount allowed ₹ 1,000.
6. Sale of fixed asset (book value ₹ 25,000) for ₹ 20,000 for cash.
7. Old Furniture (book value ₹ 10,000) written off.
8. Bill Receivable endorsed to trade payables.
9. Discount of ₹ 2,000 received while making payment to a creditor of ₹ 20,000.
10. Cash deposited into Bank.
11. Sale of Marketable Securities for cash.
12. Sale of Long-term Investments for cash.
13. Conversion of Debentures into Shares.
14. Declaration of Dividend.
15. Payment of Dividend.
16. Receipt of Interest on Investment.
17. Receipt of Dividend.

Calculate 'cash from operating activities' from the following:

1. Profit for the year amounted to ₹ 50,000 after providing for depreciation of ₹ 20,000.
2. Following is the position of current assets and current liabilities:

From the following information, calculate cash flows from investing activities:

Additional Information:

1. Depreciation charged on Plant and Machinery ₹ 72,000.
2. Plant and Machinery with a book value of ₹ 1,20,000 was sold for ₹ 75,000.
3. Investments were purchased for ₹ 3,00,000. Some investments were sold at a loss of ₹ 10,000. Interest received on investments during the year ₹ 15,000.
4. Land was sold at a profit of ₹ 80,000.