CASH FLOW STATEMENT & FUND FLOW STATEMENT OF M/S.

ABC & CO

Proprietor/Authorised Person Names

PAN No of Firm

Period of statement FY 2020-21 & FY 2021-22

UDIN No
CASH FLOW STATEMENT
of M/S.ABC & CO for the year
ended 31st March, 2022.
(Rs. in Lakhs)
Particulars Add/Less2021-22 2020-21
OPERATING ACTIVITY
Net Profit after Depreciation 0.28 0.31
Depreciation Add 0.28 0.29
Changes in Creditors Add 0.18 0.23
Expense of Finance Activity Add - 0.14
Changes in Inventory Less 0.31 0.41
Changes in Debtors Less 0.26 0.34
Income of Investment Activity Less 0.06 0.01

OPERATING ACTIVITY -A TOTAL 0.11 0.21

INVESTMENT ACTIVITY
Income from Investments Add 0.06 0.02
Changes in Fixed Assets Less 0.25 0.32
Changes in Investments Less 0.51 0.03

INVESTMENT ACTIVITY -B TOTAL (0.71) (0.33)

FINANCING ACTIVITY
Changes in Loans Liability Add 0.87 0.82
Changes in O/s Taxes Add 0.00 0.02
Changes in Loans & Advances Less 0.01 0.01
Changes in Other Current Assets Less 0.01 0.01
Changes in Capital Less 0.12 0.12

FINANCING ACTIVITY -C TOTAL 0.73 0.70

Cash & Cash Equivalent D=(A+B+C) 0.14 0.58

Opening Cash Balance E 0.67 0.09
Closing Cash Balance F =(D+E) 0.81 0.67

(FOR M/S.ABC & CO)

Place

Date (Authorised Signatory)

FUNDS FLOW STATEMENT
of M/s.ABC & Co for the
year ended 31st March, 2022
STEP-1
Statement of Changes in Working Capital
(Rs. in Lakhs)
Particulars Add/Less 2021-22 2020-21
A.Current Assets
Changes in Debtors Add/Less 0.26 0.42
Changes in Inventory Add/Less 0.31 0.50
Changes in Prepaid Expenses Add/Less 0.01 0.07
Changes in Cash & Bank Balance Add/Less 0.14 0.35

CURRENT ASSETS - A TOTAL 0.72 1.34

B.Current Liabilities
Changes in Creditors Add/Less 0.18 0.23
Changes in Outstanding Taxes Add/Less 0.00 0.01

CURRENT LIABILITIES - B TOTAL 0.18 0.24

Net Changes in Working Capital Net = A-B 0.54 1.10

STEP-2
Statement of Funds from Operations
(Rs. in Lakhs)
Particulars Add/Less 2021-22 2020-21
Current Year Net Profit 0.28 0.31
Add :- Depreciation Add 0.28 0.29
Less :- Interest Income Less -0.06 -0.02

Net Fund from Operation Net Total 0.51 0.58

 STEP-3
Statement of Source & Application of Funds
(Rs. in Lakhs)
Particulars Add/Less 2021-22 2020-21
Source of Funds
Funds from Operating Activities Add 0.51 0.58
Increased in Secured Loans Add 0.89 1.00
Decrease in Working Capital Add - -

Total Source of Funds TOTAL 1.40 1.58

Application of Funds
Purchase of Fixed Assers Add 0.25 0.07
Decrease in Capital A/c Add 0.12 0.12
Increase in Investments Add 0.46 0.25
Increase in Loans & Advances Add 0.01 0.01
Repayment of Secured Loans Add - 0.02
Repayment of Unsecured Loans Add 0.02 0.02
Increase in Working Capital Add 0.54 1.09

Total Application of Funds TOTAL 1.40 1.58

Place (FOR M/S.ABC & CO)

Date
(Authorised Signatory)
M/s.ABC & Co
Trial Balance
1-Apr-2021 to 31-Mar-2022
M/s.ABC & Co
Particulars 1-Apr-2021 to 31-Mar-2022
Opening Transactions Closing Note :- Press Shift + Enter in T
Balance Debit Credit Balance Opening
Capital Account 795231.00 Cr 12268.00 28336.00 811299.00 Cr 7.95
General Reserves 695231.00 Cr 12268.00 28336.00 711299.00 Cr 6.95
Share Capital 100000.00 Cr 100000.00 Cr 1.00
Loans (Liability) 119941.00 Cr 653299.00 740308.00 206950.00 Cr 1.20
Secured Loans 109754.00 Cr 651771.00 Cr 740308.00 Cr 198291.00 Cr 1.10
Bank Loan-1 100000.00 Cr 650308.00 740308.00 190000.00 Cr 1.00
Bank Loan-2 9754.00 Cr 1463.00 8291.00 Cr 0.10
Unsecured Loans 10187.00 Cr 1528.00 8659.00 Cr 0.10
M/s.XYZ 10187.00 Cr 1528.00 8659.00 Cr 0.10
Current Liabilities 147917.00 Cr 650308.00 668259.00 165868.00 Cr 1.48
Duties & Taxes 4320.00 Cr 206.00 4526.00 Cr 0.04
GST Payable/Receivable A/c 3820.00 Cr 206.00 4026.00 Cr 0.04
CGST Payable 1500.00 Cr 103.00 1603.00 Cr 0.02
IGST Payable 1320.00 Cr 1320.00 Cr 0.01
SGST Payable 1000.00 Cr 103.00 1103.00 Cr 0.01
TDS Payable 500.00 Cr 500.00 Cr 0.01
Sundry Creditors 143597.00 Cr 650308.00 668053.00 161342.00 Cr 1.44
Mr.Arsh 43597.00 Cr 650308.00 668053.00 61342.00 Cr 0.44
Mr.Porak 50000.00 Cr 50000.00 Cr 0.50
Mr.Rajat 50000.00 Cr 50000.00 Cr 0.50
Fixed Assets 469799.00 Dr 25000.00 28480.00 466319.00 Dr 4.70
Computer & Its Parts 23995.00 Dr 2399.00 21596.00 Dr 0.24
Furniture & Fixtures 126568.00 Dr 20000.00 13657.00 132911.00 Dr 1.27
Land & Building 200000.00 Dr 200000.00 Dr 2.00
Plant & Machinery 119236.00 Dr 5000.00 12424.00 111812.00 Dr 1.19
Investments 30250.00 Dr 51388.00 81638.00 Dr 0.30
Fixed Deposits 10250.00 Dr 10250.00 Dr 0.10
Mutual Funds 10000.00 Dr 10000.00 Dr 0.10
Shares 10000.00 Dr 51388.00 61388.00 Dr 0.10
Current Assets 563040.00 Dr 1250763.00 1208958.00 604845.00 Dr 5.63
Opening Stock 253406.00 Dr 253406.00 Dr 2.53
Closing Stock 253406.00 Dr 31315.00 253406.00 Dr 2.53
Loans & Advances (Asset) 16538.00 Dr 827.00 17365.00 Dr 0.17
Mr.Anek 5000.00 Dr 827.00 5827.00 Dr 0.05
Mr.Karan 5000.00 Dr 5000.00 Dr 0.05
Mr.Raag 6538.00 Dr 6538.00 Dr 0.07
Sundry Debtors 211172.00 Dr 639091.00 612995.00 237268.00 Dr 2.11
Mr.Shyam 111172.00 Dr 139091.00 112995.00 137268.00 Dr 1.11
 Mr.Sunder 100000.00 Dr 500000.00 500000.00 100000.00 Dr 1.00
Cash-in-hand 60000.00 Dr 500000.00 497787.00 62213.00 Dr 0.60
Bank Accounts 7040.00 Dr 110101.00 98176.00 18965.00 Dr 0.07
Bank Balance 7040.00 Dr 110101.00 98176.00 18965.00 Dr 0.07
Prepaid Expense 14884.00 Dr 744.00 15628.00 Dr 0.15
Sales Accounts 1138885.00 1138885.00 Cr -
Sales B2C 500000.00 500000.00 Cr -
Sales to B2B 638885.00 638885.00 Cr -
Purchase Accounts 968053.00 968053.00 Dr -
Purchase 968053.00 968053.00 Dr -
Direct Expenses 44217.00 44217.00 Dr -
Commission on Sales 10000.00 10000.00 Dr -
Loading/unloading Charges 11389.00 11389.00 Dr -
Rent 4450.00 4450.00 Dr -
Salaries 5600.00 5600.00 Dr -
Transport Expense 12778.00 12778.00 Dr -
Indirect Incomes 5715.00 5715.00 Cr -
Saving & Fd Interest 5715.00 5715.00 Cr -
Indirect Expenses 136053.00 744.00 135309.00 Dr -
Depreciation 28480.00 28480.00 Dr -
Electricity Expense 3450.00 3450.00 Dr -
Factory Wages 39861.00 39861.00 Dr -
Incentives 34167.00 34167.00 Dr -
Interest Expense 2034.00 2034.00 Dr -
Interest on Secured Loans 22800.00 22800.00 Dr -
Printing & Stationery 3850.00 3850.00 Dr -
Stock Insurance 1411.00 744.00 667.00 Dr -
Profit & Loss A/c 28336.00 28336.00 Dr -
Grand Total 3819685.00 3819685.00
Note :- Press Shift + Enter in Tally on Groups for Detailed Sub Groups & Ledgers in Trial Balance
Closing
8.11
7.11
1.00
2.07
1.98
1.90
0.08
0.09
0.09
1.66
0.05
0.04
0.02
0.01
0.01
0.01
1.61
0.61
0.50
0.50
4.66
0.22
1.33
2.00
1.12
0.82
0.10
0.10
0.61
6.05
2.53
2.53
0.17
0.06
0.05
0.07
2.37
1.37
 1.00
0.62
0.19
0.19
0.16
11.39
5.00
6.39
9.68
9.68
0.44
0.10
0.11
0.04
0.06
0.13
0.06
0.06
1.35
0.28
0.03
0.40
0.34
0.02
0.23
0.04
0.01
0.28