Statement of Cash From Operation

(Adjusted Profit & Loss a/c)

Particulars Amount Particulars Amount
To Depreciation
Buildings 20000 By Trading Profit ( Cash From
Fixed Assets 100000 Operation) (Diff.) 120000

120000 120000

Cash Flow Statement

Cash Inflows(Receipts) Amount Cash Outflows(Payments) Amount
Opening balance of Cash (2011) 40000 Decrease in Accounts payable 4000

Decrease in Debtors (Receipt) 3000 Decrease in Capital 124000

Trading Profit (Cash from
Operations) 120000 Increase in Stock (Purchase) 5000
Closing Balance of Cash (2012) 30000

163000 163000

Statement of Cash From Operation

(Adjusted Profit & Loss a/c)
Particulars Amount Particulars Amount
To Net Profit 100000 By Gain on sale of Buildings 8000
To Loss on sale of Machinery 10000
To Depreciation on Buildings 4000
To Depreciation on Machinery 5000
TO Preliminary Expenses Written off 5000
By Trading Profit
To Provision for taxation 10000 ( Cash from Operation) 131000
To Goodwill Written off 5000

139000 139000

No.3
Statement of Cash From Operation
 Dr (Adjusted Profit & Loss a/c) Cr
Particulars Amount Particulars Amount
To Provision for doubtful debts 50 By Opening Balance of P&L A/c 5020
To Goodwill Written off 2500
To Dividend Paid 1750
By Trading Profit
To Closing Balance of P&L A/c 5280 (Cash from Operation)(Diff) 4560

9580 9580

Cash Flow Statement

Inflows(Receipts) Amount Outflows(Payments) Amount
Opening Balance of Cash (2012) 4500 Decrease in Debentures 3000

Increase in Share Capital 2000 Increase in Book debts (Debtors) 1400

Increase in Creditors 740 Purchase of Land (Increase) 5000
Decrease in Stock 3250 Dividend Paid 1750
Trading Profit( Cash from
Operations) 4560 Closing Balance of Cash 3900
15050 15050