wnmveweÁvb (Accounting)

Lecture # 20
 bM` cÖevn weeiYx (Cash Flow Statement)
(1) cwiPvjb Kvh©µ‡g bM` cÖevn
K) cwiPvjb Kvh©µ‡g bM` AvšÍtcÖevn: L) cwiPvjb Kvh©µ‡g bM` ewntcÖevn:
* cY¨ weµq eve` cÖvwß * cY¨ µq eve` cÖ`vb
* †mev cÖ`vb eve` cÖvwß * Kg©KZ©v-Kg©Pvix‡`i †eZb I Ab¨vb¨ cwiPvjb
* wewb‡qv‡Mi my` eve` cÖvwß e¨q eve` cÖ`vb
* jf¨vsk eve` cÖvwß * F‡Yi my` eve` cÖ`vb
* Ki eve` cÖ`vb
(2) wewb‡qvM Kvh©µ‡g bM` cÖevn
K) wewb‡qvM Kvh©µ‡g bM` AvšÍtcÖevn: L) wewb‡qvM Kvh©µ‡g bM` ewntcÖevn:
 ¯’vqx m¤úwË bM‡` weµq
* ¯’vqx m¤úwË bM‡` µq
 wewb‡qvM weµq [µxZ wmwKDwiwUR
* wewb‡qvM µq [wmwKDwiwUR (†kqvi ev eÛ) µq]
(†kqvi ev eÛ) weµq]
 wewb‡qv‡Mi †gqv`cywZ©‡Z my` I * †Kv¤úvwb µq [m¤ú~Y© †Kv¤úvwb µq K‡i
jf¨vsk e¨ZxZ g~j¨ cÖvwß Aaxb¯ÍKiY]
(3) A_©vqb Kvh©µ‡g bM` cÖevn
K) A_©vqb Kvh©µ‡g bM` AvšÍtcÖevn:
 mvaviY †kqvi Bmy¨ eve` cÖvwß
 AMÖvwaKvi †kqvi Bmy¨ eve` cÖvwß
 eÛ ev FYcÎ Bmy¨ eve` cÖvwß
L) A_©vqb Kvh©µ‡g bM` ewntcÖevn:
 AMÖvwaKvi †kqv‡ii g~j¨ cwi‡kva
 eÛ ev FYc‡Îi g~j¨ cwi‡kva
 bM` jf¨vsk eve` cÖ`vb

we`ª: gy³ bM` cÖevn (Free Cash Flow) = cwiPvjb Kvh©µ‡g bM` cÖevn  g~jabRvZxq e¨q  bM`
jf¨vsk
bM` cÖevn weeiYxi cÖZ¨ÿ c×wZi MvwYwZK mgm¨v mgvav‡b cÖ‡qvRbxq m~Îvewj:

+ cÖvc¨ wnmve n«vm

* †µZvi (†`bv`v‡ii) wbKU †_‡K bM` cÖvwß = wbU weµq A_ev
 cÖvc¨ wnmve e„w×
+ gRy` cY¨ e„w× + cÖ‡`q wnmve n«vm
* cvIbv`vi‡K bM` cÖ`vb = weµxZ c‡Y¨i e¨q A_ev A_ev
 gRy` cY¨ n«vm  cÖ‡`q wnmve e„w×
 + AwMÖg e¨q e„w× + e‡Kqv e¨q n«vm
* cwiPvjb e¨q eve` bM` cÖ`vb = cwiPvjb e¨q - AbM` cwiPvjb e¨q A_ev A_ev
 AwMÖg e¨q n«vm  e‡Kqv e¨q e„w×

+ cÖ‡`q AvqKi n«vm

* AvqKi eve` bM` cÖ`vb = AvqKi e¨q A_ev
 cÖ‡`q AvqKi e„w×
 mswkøó MvwYwZK mgm¨v
01. weµq 80,000 UvKv; cÖviw¤¢K cÖvc¨ wnmve 20,000 UvKv; mgvcbx cÖvc¨ wnmve 25,000 UvKv;

†µZv‡`i wbKU †_‡K bM` cÖvwßi cwigvY KZ?

02. weµxZ c‡Y¨i e¨q 50,000 UvKv| cÖviw¤¢K gRy‡`i Zzjbvq mgvcbx gRy‡`i cwigvY 10,000

UvKv †ewk Ges cÖviw¤¢K cÖ‡`q wnmv‡ei Zzjbvq mgvcbx cÖ‡`q wnmve 5,000 UvKv Kg| D³
wnmveKv‡j mieivnKvix‡`i‡K bM` cÖ`v‡bi cwigvY KZ?
03. cwiPvjb e¨q 20,000 UvKv| AwMÖg e¨q n«vm 2,000 UvKv Ges e‡Kqv e¨q n«vm 3,000 UvKv|

cwiPvjb e¨q eve` bM` cÖ`v‡bi cwigvY KZ?

mswkøó MvwYwZK mgm¨vi DËigvjv

(01) 75,000 UvKv

(02) 65,000 UvKv

(03) 21,000 UvKv

 MCQ
Practice
01. wb‡Pi †KvbwU cÖZ¨ÿ c×wZ‡Z •ZwiK…Z bM` cÖevn weeiYx‡Z †`Lv‡bv nq? (Which of the

following is reported on a cash flow statement prepared as per direct method?)

[Xvwe 17-18]

A. AvmevecÎ weµqRwbZ ÿwZ (Loss on sale of furniture)

B. evwK‡Z cY¨ weµq (Goods sold on credit)

C. AePq (Depreciation)

D. mieivnKvix‡K bM` cÖ`vb (Cash payment to suppliers)

02. ÔcyivZb AvmevecÎ weµqÕ †Kvb ai‡bi bM` cÖevn? (What kind of cash flow is the 'sale

of old furniture'?) [Xvwe 16-17]

A. cwiPvjbK…Z (Operating)

B. wewb‡qvMK…Z (Investing)

C. A_©vqbK…Z (Financing)

D. A Ges B (A and B)

E. A, B Ges C (A, B and C)

03. bM` cÖevn weeiYx •Zwii cÖavb KviY †KvbwU? (What is the main reason for preparing

the statement of cash flow?) [Xvwe 13-14]

A. †Kv¤úvwb AvB‡bi mv‡_ HK¨g‡Zi Rb¨ (To agree with the Company Acts)

B. cÖwZôv‡bi Avw_©K Ae¯’v Rvbvi Rb¨ (To show the financial position of the Company)

C. cÖwZôv‡bi jvf-†jvKmvb Rvbvi Rb¨ (To show the profit and loss of the Company)

D. bM‡`i Drm Ges e¨envi †`Lv‡bvi Rb¨ (To show the sources and uses of cash)

E. DØ„Ëc‡Î bM‡`i cwigvY Rvbvi Rb¨ (To know the amount of cash to be show on a
balance sheet)
04. ÔbM` jf¨vsk cÖ`vbÕ bM` cÖevn weeiYx‡Z †h †kÖwY‡Z AšÍf©y³ Kiv nq- [ivwe 17-18]

A. cwiPvjbv Kvh©µg

B. wewb‡qvM Kvh©µg

C. A_©vqb Kvh©µg

D. †Kv‡bvwUB bq
04. GKwU †Kv¤úvwbi m¤ú`, KjKâv I hš¿cvwZi Z_¨vw` wbgœiƒc:
31/12/2015 31/12/2014
e¨q 7,50,000 UvKv 6,00,000 UvKv
cyÄxf‚Z AePq 2,50,000 UvKv 1,50,000 UvKv
wbU eBg~j¨ 5,00,000 UvKv 4,50,000 UvKv
wbU eBg~j¨ 75,000 UvKvi (g~j e¨q 90,000 UvKv) hš¿cvwZ 30,000 UvKvq mswkøó erm‡i
weµq Kiv nq| mswkøó erm‡i wewb‡qvMRwbZ Kg©KvÐ †_‡K bM` cÖevn KZ n‡e? [Pwe 16-17]
A. 95,000 UvKv AšÍtcÖevn B. 2,10,000 UvKv AšÍtcÖevn
C. 2,10,000 UvKv ewntcÖevn D. 95,000 UvKv ewntcÖevn
E. 80,000 UvKv ewntcÖevn
06. g‡b Ki, e‡KqvwfwËK wnmve c×wZ‡Z †Kv‡bv †Kv¤úvwbi weµxZ c‡Y¨i e¨q 3,00,000

UvKv| evwK‡Z µq 20,000 UvKv Ges gRy` cY¨ 50,000 UvKv e„w× †c‡j, cY¨ eve` bM‡`
KZ UvKv cwi‡kva Ki‡e? [Rwe 15-16]

A. 3,70,000 UvKv B. 2,30,000 UvKv

C. 2,70,000 UvKv D. 3,30,000 UvKv

 e¨e¯’vcbv wnmveweÁvb cwiwPwZ
wnmveweÁv‡bi †h kvLv wnmvewbKv‡ki Rb¨ cÖ‡qvRbxq DcvË kbv³, we‡kølY I Z_¨ mieivn K‡i
cÖvwZôv‡bi ¸iæZ¡c~Y© wm×všÍ MÖn‡Y e¨e¯’vcbv‡K mvnvh¨ K‡i Zv‡K e¨e¯’vcbv wnmveweÁvb e‡j|

mg‡”Q` we›`y (†eªK B‡fb c‡q›U) wba©viY

†h cwigvY weµq Ki‡j †Kv‡bv jvf ev ÿwZ n‡e bv Zv‡K mg‡”Q` we›`y (†eªK B‡fb c‡q›U) e‡j|
wZbwU c×wZ‡Z mg‡”Q` we›`y (†eªK B‡fb c‡q›U) wbY©q Kiv hvq; h_v: mgxKiY c×wZ, Kw›UªweDkb
gvwR©b c×wZ I †jLwPÎ c×wZ|
Kw›UªweDkb gvwR©b c×wZ [Kw›UªweDkb gvwR©b = Ae`vb/Aby`vb cÖvšÍ ev `Ëvsk]

 Kw›UªweDkb gvwR©b = weµq  cwieZ©bkxj e¨q

Avgiv Rvwb, †gvU e¨‡qi mv‡_ gybvdv †hvM Ki‡j weµqg~j¨ cvIqv hvq| AZGe, weµq = w¯’i e¨q + cwieZ©bkxj e¨q + gybvdv

 Kw›UªweDkb gvwR©b = w¯’i e¨q + gybvdv

mg‡”Q` we›`y‡Z gybvdv k~b¨ (0) weavq, Kw›UªweDkb gvwR©b = w¯’i e¨q
 †gvU w¯’i e¨q
 mg‡”Q` we›`y‡Z weµq GKK =
GKK cÖwZ Kw›UªweDkb gvwR©b
[GKK cÖwZ Kw›UªweDkb gvwR©b = GKK cÖwZ weµqg~j¨  GKK cÖwZ cwieZ©bkxj e¨q]

†gvU w¯’i e¨q

 mg‡”Q` we›`y‡Z weµq (UvKv) =
Kw›UªweDkb gvwR©b AbycvZ
Kw›UªweDkb gvwR©b
[Kw›UªweDkb gvwR©b AbycvZ = (  100)%]
weµqg~j¨
cÖkœ: GKK cÖwZ weµqg~j¨ 50 UvKv, GKK cÖwZ cwieZ©bkxj e¨q 30 UvKv I †gvU w¯’i e¨q 4,000 UvKv n‡j GK‡K
I UvKvq mg‡”Q` we›`y (†eªK B‡fb c‡q›U) KZ?
†gvU w¯’i e¨q 4,000
mgvavb: mg‡”Q` we›`y‡Z weµq GKK = = = 200
GKK cÖwZ Kw›UªweDkb gvwR©b 50  30
†gvU w¯’i e¨q
Ges, mg‡”Q` we›`y‡Z weµq (UvKv) =
Kw›UªweDkb gvwR©b AbycvZ
Kw›UªweDkb gvwR©b 20
GLv‡b, Kw›UªweDkb gvwR©b AbycvZ = (  100)% = (  100)% = 40%
weµqg~j¨ 50
4,000 100
 mg‡”Q` we›`y‡Z weµq (UvKv) = = 4,000  = = 10,000
40% 40
wbivcËv cÖvšÍ (gvwR©b Ae †mdwU)

 wbivcËv cÖvšÍ (UvKv) = cÖK…Z ev cÖZ¨vwkZ †gvU weµq  †eªK B‡fb c‡q‡›U weµq (UvKv)

wbivcËv cÖvšÍ (UvKv)

 wbivcËv cÖvšÍ AbycvZ = (  100)%
cÖK…Z ev cÖZ¨vwkZ †gvU weµq
 mswkøó MvwYwZK mgm¨v
01. ¯‹qvi wjwg‡UW-Gi GKK cÖwZ weµqg~j¨ 400 UvKv, GKK cÖwZ cwieZ©bkxj e¨q 240 UvKv Ges

w¯’i e¨‡qi cwigvY 1,60,000 UvKv n‡j Kw›UªweDkb gvwR©b AbycvZ wbY©q Ki|
02. ¯‹qvi wjwg‡UW-Gi GKK cÖwZ weµqg~j¨ 400 UvKv, GKK cÖwZ cwieZ©bkxj e¨q 240 UvKv Ges

w¯’i e¨‡qi cwigvY 1,60,000 UvKv n‡j BDwb‡Ui wn‡m‡e †eªK B‡fb c‡q›U wbY©q Ki|
03. ¯‹qvi wjwg‡UW-Gi GKK cÖwZ weµqg~j¨ 400 UvKv, GKK cÖwZ cwieZ©bkxj e¨q 240 UvKv Ges

w¯’i e¨‡qi cwigvY 1,60,000 UvKv n‡j UvKvi wn‡m‡e †eªK B‡fb c‡q›U wbY©q Ki|
04. weµq 3,00,000 UvKv, w¯’i e¨q 70,000 UvKv Ges Kw›UªweDkb gvwR©b AbycvZ 30% n‡j wbU

jvf KZ?
05. weµq 3,00,000 UvKv, w¯’i e¨q 70,000 UvKv Ges Kw›UªweDkb gvwR©b AbycvZ 30% n‡j

†gvU cwieZ©bkxj e¨q KZ?

06. 10,000 GK‡Ki weµqg~j¨ 3,00,000 UvKv, †gvU cwieZ©bkxj e¨q 2,10,000 UvKv Ges w¯’i

e¨q 70,000 UvKv n‡j GKK cÖwZ Kw›UªweDkb gvwR©b KZ?

07. GKK cÖwZ weµqg~j¨ 150 UvKv GKK cÖwZ cwieZ©bkxj e¨q 60 UvKv Ges w¯’i e¨‡qi cwigvY

40,000 UvKv n‡j 5,000 UvKv wbU jvf AR©b Kivi Rb¨ KZ GKK weµq Ki‡Z n‡e?
08. GKK cÖwZ weµqg~j¨ 150 UvKv GKK cÖwZ cwieZ©bkxj e¨q 60 UvKv Ges w¯’i e¨‡qi cwigvY

40,000 UvKv n‡j 5,000 UvKv wbU jvf AR©b Kivi Rb¨ †gvU weµqg~j¨ n‡Z n‡e KZ?
 mswkøó MvwYwZK mgm¨vi DËigvjv

(01) 40% (05) 2,10,000 UvKv

(02) 1,000 GKK (06) 9 UvKv

(03) 4,00,000 UvKv (07) 500 GKK

(04) 20,000 UvKv (08) 75,000 UvKv

 MCQ
Practice
01. ZvivbMi †Kv¤úvwbi GKK cÖwZ weµqg~j¨, GKK cÖwZ cwieZ©bkxj e¨q I †gvU w¯’i e¨q

h_vµ‡g 120 UvKv, 72 UvKv I 384,000 UvKv| 96,000 UvKv gybvdv AR©b Ki‡Z PvB‡j
KZ GKK cY¨ weµq Ki‡Z n‡e? (The selling price per unit, variable expense per
unit, and total fixed costs for the year of Taranagar Company Limited are Tk.
120, Tk. 72, and Tk. 384,000 respectively. How many units will have to be sold

in order to earn a target profit of Tk. 96,000?) [Xvwe 16-17]

A. 8,000 BDwbU (8,000 units) B. 5,333 BDwbU (5,333 units)

C. 3,200 BDwbU (3,200 units) D. 4,000 BDwbU (4,000 units)

E. 10,000 BDwbU (10,000 units)

02. GKwU †Kv¤úvwbi mg‡”Q` we›`y wbY©‡q †Kvb Z_¨wU AcÖ‡qvRbxq? (Which of the following

information is unnecessary to determine the breakeven point of a company?)

[Xvwe 16-17; Bwe 17-18]

A. w¯’i e¨q (Fixed cost) B. cwieZ©bkxj e¨q (Variable cost)

C. c‡Y¨i `vg (Price of the product) D. Ae`vb cÖvšÍ (Contribution margin)

E. Mo e¨q (Average cost)

03. Av‡qkv eywUKm Gi evrmwiK Drcv`b ÿgZv 3,000 GKK Ges PjwZ wnmveKv‡j Zv

Drcv`‡bi cvkvcvwk m¤ú~Y©B wewµ nq| wnmve Z_¨ Abyhvqx GKK cÖwZ weµqg~j¨ 50 UvKv,
cwieZ©bkxj e¨q 25 UvKv Ges ¯’vqx e¨q 15 UvKv| e¨emv‡qi wbivcËv cÖvšÍ KZ? [Kzwe 18-19]

A. 60,000 UvKv B. 65,000 UvKv

C. 70,000 UvKv D. 75,0000 UvKv

04. GKwU cÖwZôv‡bi weµ‡qi cwigvY 1,00,000 UvKv| hw` cÖwZôvbwUi Kw›UªweDkb gvwR©b

AbycvZ 40% nq, Z‡e cwieZ©bkxj Li‡Pi cwigvY KZ? [Pwe 17-18]

A. 20,000 UvKv B. 30,000 UvKv

C. 40,000 UvKv D. 50,000 UvKv E. 60,000 UvKv

05. wb‡Pi †KvbwU mg‡”Q` we›`y‡K cÖfvweZ K‡i bv? [Pwe 17-18]

A. ¯’vqx Li‡Pi e„w×

B. cwieZ©bkxj Li‡Pi e„w×

C. weµq GK‡Ki e„w×

D. weµqg~j¨ e„w×

E. gRywi e„w×
06. GKwU †Kv¤úvwb 2,00,000wU †cb cÖwZ GKK 4 UvKv `‡i weµ‡qi cwiKíbv Ki‡Q| hw`

`Ëvsk AbycvZ 25% Ges H cwigvY weµq †eªK B‡fb we›`y nq, Z‡e Gi w¯’i e¨q Gi cwigvY
KZ? [ivwe 17-18]

A. 1,00,000 UvKv

B. 1,60,000 UvKv

C. 2,00,000 UvKv

D. 3,00,000 UvKv
07. ¯’vqx LiP eve` evwl©K 30,000 UvKv e¨q nq| cwieZ©bkxj LiP cÖwZ GKK 5 UvKv Ges cÖwZ

GK‡Ki weµqg~j¨ 15 UvKv| evwl©K weµq Pvwn`v n‡”Q 7,000 GKK| mg‡”Q` we›`y KZ? [Pwe
16-17]

A. 2,000 GKK B. 3,000 GKK

C. 4,000 GKK D. 6,000 GKK

E. †Kv‡bvwUB bq
 mgvß
(The End)