Aissgoment-t Sub: Fin ance i 000220016.29 q, | Mousam Khadkg t. | Cash Flow Statement ___ ] -_ - : | Particulars Peat Anouat | 7 a ny ee |} Sales 600000 ime VL | —Gnereasein_books_debt:s | Loo 590000 |b) Cash paid to suppliers | 7 | (190000) | le Decrease in invenry 30000 = : im Inerease in current liabilities 32000 _| (128000) iH C) Cash paid 4a emplayees ¢. oth-op i L Wages (120000) i I Operating expenses | @o000) |@10000) || (24000) — ep ig at] | Ba! Cash flow trom operating ach. | !0006 _ |! | 65000) | | | Goo000 | G0008) | | 195000 / 4 230000 Redemption of debenture | drvoee) | Divide paid o00n) ___ Net cash flow Brom financing adi. | 440000 Addie opening cash at banks | [55000 Closing ¢aSh at bank | T6660LC 00022001699 | wp Cash Flow Statement _ Forticulars | Sales 4150000 fa | Therease _indebtor (10,000) | 4,440,000 — | te_Supphers A : | Cost of goad old (200000) nq | Decrease “in invenhry 500 ry | aus uf | Trerease in ered’ 0,000 | (85000) > | Salary (60, 000) , | operat Expenses @20,000) } Rent Go,000) |(opo0) | : id) Interest paid | (10000) le) & i NGil Ht) fax paid 1 + | ! 7 ) i 135,006 | | 1B. Cash plow prom investing achvishe) | Purchase of plant 100000_| | _Saler of plant. 15.000 —— Net cash low from finaverting ack f6's000) | ———CCash flow from financing ack vies + i 6. H Kk. (loco00) | ————|_Redemphon_of debenture. 05.0000. Decrease jin bank overdragt __| 0,000 _ i Ow, i $5000 55000 5000 30000 F500LOE OVOZ 2007 B49 3 Gash Flow Statement ——_| { B rS ai }A-Cash low prom operating activites sh Sa collect -feora_custyr=| + z Sales revenue 150,000 | So 559 upp hier: | ey 100! it. < {| 060) 4 Cott of pole scl (26,000) | Trerease in inventories (2000) | Tnerease ‘in ace._payable | 4000 _| (26,00) |e) Cash paid tp_emplayees f_ope. erps @ 000) Id) Gnterest paid Nill le) fax paid Null fc Sh flow ° ng acho 16,000_ |B. Cash flow from financing achvihes ——— Ss ° 1 Y (8,000 | Inerease in bank loan ©2 0,000 Dividend paid | @Gooo) in vidi 35,000 Net cash changes € equivalent, | ! 10,000 ———_} ie ing Ce | | 224 000 ———}-—Closing cash | | 34000 2er. | 8,000 10,000 ‘To progi t alc By Sabs $000 | /00 { balance cd 1F200_ 40,000 To purchae plant | By in re Siho5Working Note : Plant Ale | Dr* Parkculars Amt. 22 00000 dep Ale 20,000 _ 00000 3 los Son Sale of Ale 5,000 Sale) of plant Ale _| 15,000 ; ($0,000 By balance cld ao 000 300000 _LCOOO 220/699 A. Cash flow -frond_opevading ached 0) Cash sales ¢ Collection from cust T | 300000" Pacrease in Sundry debts 0) | 25000 _ Hb) Ce id suppliers. HC. ‘goo ld | 7S, 000 1 Thor ra 415,000 | i ‘Tnerease ia Sundry “creditors |_ 30,000 90,000 He) C id_tp_er oth. ope- exp. , tees Teta | _Cherating expenses (agp. enps) 5,000 | i Id) Pnterest paid | 7500 Je) Ta.a_poid 30000 m 3285 ling act — PAL) 18. Ca 09 i Sng ach ——— Purchase op land ¢ buildings 60,000 —_—— | Purchase of plant (38000 | }—Sales_op plant: R01 | ror financing ach — 16800 | Tssue hs i (BSSBo i of are_capifa. = 2. 0} 00D: Redemption of debenture. 45,000 . Debenture Premium USO Dividend paid. ($000 _|_Net rom fi ng_act loosoo | #e°Qdd ‘opening cash at bank | LS S00 | Closing cadh at bank _3%000Worki r ing Note v Plant Ale: _ z ef 412000220016.99 650,000 p O93 Coe 18. Cash flow from investing act ! °. ti a. Purchase of fixed mae L Ssue of share Cal 110,000 1 ———} Redemption of de bentur 0,00 — Dividend _paid | 20,000 Lh net cash flaw from financing aches | 30,000 a ee 60,00 _ Ada? open’ cash_at bank aa paid_tn wpphans ! Cos s == of —gonds T | Tnerease in inventories 00,000 | | nerease in account payable 1,0.0,000 10,000 | @oo0) | o0) 22,00,000_' 200,000 << | Net | in a | 3,80,000 |. lo om i in. vith | Sales of plant 60,000 | | Purchase of plant 09.000 iNet cash filo wo_from nve.stin. ng ackvikies | | 8,40, 000 _ 4c: Ca h flow prom financing ach. | “ IU mauled TLesue ha a oi ar, 1 220,000 —_——____| Redemption of debenture ___|__1, 20,000 _ {Dividend paid 40,000 Net cash flow from ee in he 62,000 | Nek = og Lt 00,000 j |Add t= ning | 62,00,000 f S3ing aes | 1,002,000‘fo balance bid | |.2,00,D00 © propit 20,000 (To purchase 6,00,000 By balance dd _ _! 820000: ~1000022001639 — Oo Particulars. ‘ : Amb = Amt: low from operating ackuites : oe in_ale pagable sh_poid tp emplayee sf oth. ep pre expenses 72,000 = | Decrease in ae expenses | 10,000 | 6,000 a Ma paid | __Tinerest 90,000 | 20000 Tax paid S 6000 | £0000 if) Other items | 16. rom_i ree | 283 000 - Sales of. plant. |_ Suo00 L Purchase of plank 160000 Tnerease in irweclmedt, 8,000 251000 40. Cash poate a ng acti. Lssue_of share £210,000 [00,000 emph ° @ __Dividend_paid 112,000 ' | 'fh: foatonne o b}d | 4,00,000 \To progit | 2.2,000 | To purchas e t | 60,000 | : __ 582,000“LC 00022001699 ee Os alege 27 1,00,000 | Decrease in A}R 5.000 ———-| —Decrease_in_piovision_for doubtful debti_lo00 + 04000 = +o_Suppliers | COGS _ . 40,000 en | “Gocrease in_ale payable | 5000 _| |. Tnerease_in_inventries _|_ 1.000 | 55,000 _ t T | ——}9)- Sash paid te eenplayee f.obbe exp, | { Wages. 12,000 _ ———|-_ Operating exp - tp | —l O}.$ canges Cinerease) __________loo0 _| | 2)000 a Toterest paid - 12,000 | 2,000 | Tax paid ee | G,000 6,000 7 ite cash__rlow from. operating ackyin — «Cash flow from investing a chvities. ____|_29,.000 Sales of plant {10,002 | Purchase of | 30,000 | i rate at baling toca. 2pa0— |_ TPssue of _eguity hare. | \ | 228000 Doo pee 2 ee - \ are a | 4,000 finance’ ng Och. 38,000 iver a ok oat ¢ equivalen | 25 |Add: - CRS BBP | Stho00