cash flow statements
TRANSCRIPT
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Retained profit for 2007-08 is Rs.4.3L(16.8-12.5)
2007 2008
General Reserves
12.5L 16.8L
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↑ in Stock 1.6L
Out flow is 1.6L
↑ in W.C. 1.6L
2007 2008
Stock 4.8L 6.4L
؞
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↓ in Receivables Rs.1L
inflow is Rs.1L
↓ in W.C.Rs.1L
2007 2008
Receivables 7.2L 6.2L
؞
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↑ in creditors Rs.3L
inflow is Rs.3L
↓ in W.C
2007 2008
Creditors 5L 8L
؞
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↓ Outstanding expenses Rs.1L
Out flow Rs.1L
↑ W.C.Rs.1L
2007 2008
Outstanding Expenses
3L 2L
؞
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Following items are non cash items:-
• Depriciation
• Goodwill writtenoff
• Preliminary expenses writtenoff
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Investing Activities:
• Purchase of Fixed Assets
• Sale of Fixed Assets
• Purchase of Investment
• Sale of Investment
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Profit or loss of Fixed assets
or investment will be taken in
Operating Activity.
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Financing Activity consists of
• Share Capital
• Loan fund
• Dividend Paid
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Which is operating Activity as per Cash Flow Statement?
A] Interim Dividend
B] Telephone Expenses
C] Purchase of Car
D] None of the above
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Calculate fund from investment activity:-
• Purchase of investment Rs.4L
• Sale of fixed Asset Rs.3L
1]Rs.7L
2]Rs.4L
3]Rs.1L
4]Rs.3L
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Calculate fund from financing activity:-
• Issued Shares Rs.4L
• Debentures paid Rs.2L
1] Rs 4L
2]Rs 2L
3]Rs 6L
4]None of the above
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Cash Flow can be prepared by ________Methods.
1] 1 Method
2] 2 Methods
3] 3 Methods
4] 4 Methods
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Cash flow is comparison between ______Periods.
1] 3 periods
2] 4 periods
3] 1&2
4] None of the above
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Value of stock Rs.5LMarket price Rs.3L
• Closing stock should valued at
1]Rs. 5L
2]Rs. 3L
3]Rs. 8L
4]Rs. 2L
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Opening stock Rs.10LPurchase Rs.20L
Consumption Rs.24L
• Closing stock is
1]Rs.30L
2]Rs.10L
3]Rs.6L
4]none of the above
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Which method matches Expenses and Revenues?
1]FIFO
2]LIFO
3]1&2
4]None of the above
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Should method of valuation of stock given in balance sheet?
1] True
2] False
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Purchases Rs.7,80,000Purchase returns Rs.30,000
• Net Purchase_____________
1] Rs.8,10,000
2] Rs.7,50,000
3] Rs.7,60,000
4] Rs. None of the above