Particulars Amount

Sales 65,000 2016 2017

COGS 35,000 Building 200,000 210,000 C/O - Inv
Gross Profit 30,000 Accumulated Depreciation 15,000 17,500 Hyg Check
Admin expense 2500
Salary 3000
Rent 1500 Investment 10,000 12,000 C/O - Inv
Depreciation 2500
Operating profit 20,500 Debtors 28,000 23,000 C/I - Ops
Interest Income 1200 Inv Advance rent 1,800 1,000 C/I-Ops
Interest Expense 700 Fin Cash 6,900 23,700 Now, we ar
PBT 21,000 Inventory 6,000 8,000 C/O - Ops
Tax 2500
PAT 18,500 Total 237,700 260,200

Cash Flow Statement of XYZ for the FY 2017

Difference in RE 16500
Dividend 2,000 Opening Cash Balance 6900

Cash Flow From Operations:

PAT 18500

Add:
Interest Expense 700
Depreciation 2500

Subract:
Interest Income 1200

Cash Inflow
Debtors 5000
Advance Rent 800
Creditors 4000
Wages Payable 500

Cash outflow
Inventory 2000
Salary Payable 500
Cash Flow from Operations 28300

Cash Flow from Investing:

Cash Inflow:
Interest Income 1200

Cash Outflow:
Building 10000
Invenstement 2000
Cash Flow from Investing -10800

Cash Flow from Financing:

Cash Inflow:
Bonds Payable 5000
Capital 2000

Cash Outflow:
Loans 5000
Interest Expense 700
Dividend 2000
Cash Flow from Financing -700

Closing Cash Balance 23700

 2016 2017
Bonds Payable 50,000 55,000 C/I - Fin
Loans 50,000 45,000 C/O - Fin
Creditors 32,000 36,000 C/I - Ops
Salary Payable 1,500 1,000 C/O - Ops
Wage Payable 1,000 1,500 C/I - Ops

Capital 40,000 42,000 C/I - Fin

Reserves 30,000 30,000 No Change
Retained Earnings 33,200 49,700 Hyg Check 16,500
C/O - Ops

237,700 260,200
 Profit and Loss Statement Balance Sheet
Sales 40,000 Assets 2016 2017
Opening inventory 5000 Building 200,000 200,000
Purchase 15000 Accumulated Depreciation 15,000 16,000
Closing inventory 6000 Machinery (Cost Price) 15,000 15,000
Wage 2500 Accumulated Depreciation 1,500 1,750
Gross Profit 23,500 Investment 5,000 6,000
Admin expense 2500
Salary 3000 Debtors 25,000 22,000
Rent 1500 Advance rent 200 300
Other Operating expense 3000 Cash 4,000 21,150
Operating profit 13,500 Inventory 5,000 6,000
Gain from selling Machiner 500 Inv
Interest Income 1200 Inv 237,700 252,700
Interest Expense 700 Fin
PBT 14,500
Tax 2500
PAT 12,000 Machinery of Original cost Rs 3000 and accumulated depercaition
Difference in RE 10000 Cash flow statement..
Dividends 2,000
Original Price of the machine 3,000
Acc Dep 700
Book value of the machine 2,300
SP of the machinery 2,800

Purchase of New M/C:

Cost of Machinery in Openin 15000
Machine Sold off 3000
Value of machinery available 12000

Closing Cost of Machienry 15000

Hence, the purchase of new 3000
 Balance Sheet
Liabilities 2016 2017
No Change Bonds Payable 50,000 55,000 C/I - Fin
Hyg check Loans 50,000 45,000 C/O-Fins
No Change Creditors (Suppliers) 32,000 36,000 C/I - Ops
Hyg check Salary Payable 1,500 1,000 C/O-Ops
C/O - Inv Wage Payable 1,000 500 C/O-Ops

C/I - Ops Capital 40,000 42,000 C/I - Fin

C/O - Ops Reserves 30,000 30,000 No Change
We are going to check this Retained Earnings 33,200 43,200 Hyg Check
C/O - Ops 10,000

237,700 252,700
Reserve is part of retained earnings (mostly) which has been withheld for some specific reason

Rs 3000 and accumulated depercaition Rs 700 was sold for a profit of Rs 500

Dep for machinery in the CY 950 Closing Acc Dep - (Opening Acc Dep - Dep of the asset sold)
Dep of building 1000
Total Dep 1950

Cash Flow of XYZ Ltd for the FY 2017

Opening Cash Balance 4,000

Cash Flow from Operations:

PAT 12,000
Add:
Interest Expense 700
Depreciation (Other ope exp) 1950

Subract:
Interest Income 1200
Gain from selling machine 500

Cash Inflow:
Debtors 3000
Creditors 4000

Cash Outflow:
Advance Rent 100
Inventory 1000
Salary Payable 500
Wages Payable 500
Cash Flow from Operations 17,850

Cash Flow from Investments:

Cash Inflow
Interest Income 1200
Sale of old Machinery 2800

Cash Outflow
Purchase of New Machinery 3000
Investment 1000
Cash Flow from Investments 0

Cash Flow from Financing:

Cash Inflow:
Bonds Payable 5000
Capital 2000

Cash Outflow:
Loans 5000
Interest Expense 700
Dividends 2000
Cash Flow from Financing -700

Closing Cash Balance 21,150

hheld for some specific reason

of the asset sold)