Cash Flow Statement

Working Notes:-
No.1 Cash flow from Operating Activity
No.1
Net Profit changes in Profit and Loss A.c 216000

Add:- Depreciation on Fixed assets 81000

Add:- Loss on Sale of Fixed Assets 20250
Add:- Dividend Paid 32400
Add:- Debenture Interest paid 18900
Add:- Pre. on redemption 20250
Add:- Interim Dividend Paid 60750
Add:- Decrease in Discount on issue of deb. 6750
Less:- Increase in Other Current Assets -135000 No.2
Add:- Increase in Current Liability 108000

Cash Generated from Operating Activity 429300

No.2 Cash flow from Investing Activity

Add:- Sale of Fixed Assets 33750

Less:- Purchase of Fixed Assets -283500
Less:- Purchase of Investment -67500

Cash Generated from Investing Activity -317250

No.2 Cash flow from Financing Activity

Less:- Redemption of Preference Share capital -155250

Less:- Interim Dividend Paid -60750
Less:- Dividend Paid -32400
Less:- Debenture Interest paid -18900
Add:- Issue of Debentures 135000
Add:- Issue of Equity Share Capital 167500

Cash Generated from Financing Activity 35200

Net Increase / Decrease in cash & cash equivalent 147250

Add:- cash & cash equivalent at the beginnig 54000

cash & cash equivalent at the end of the year 201250

Working Notes:-

Fixed Assets A/c

To Bal B/d 688500
By Depreciation A/c 81000

To Bank a/c 283500 By bank A/c 33750

By Loss On sale 20250

By Bal C/d 837000

972000 972000

Preference Share capital A/c

By Bal B/d 270000
To Bank A/c 155250

By Pre. on redemption 20250

To Balance C/d 135000

290250 290250