Amity University, Amity Business School

MBA-I Semester-Module 3-Cash Flow Statement

Question Bank
Q.No.1 From the following Balance Sheets of Aravind Ltd, you are required to prepar
liabillities 2018 2019 assets
share capital 400,000 500,000 cash
trade creditors 140,000 90,000 debtors
profit&loss accoun 20,000 46,000 stock
land
560,000 636,000
d, you are required to prepare a cash flow statement
2018 2019
60,000 94,000
240,000 230,000
160,000 180,000
100,000 132,000
560,000 636,000
Q.No.2 From thte following Balance Sheets of Ponni Ltd, make out of the statement of

Balance Sheets
Liabilities 2019 2020
equity share capital 300,000 400,000
8% redeemable preference sh 150,000 100,000
general reserve 40,000 70,000
P& L A/c 30,000 48,000
proposed dividend 42,000 50,000
creditors 55,000 83,000
bills payable 20,000 16,000
provision for taxation 40,000 50,000
677,000 817,000
Additonal information:
a) depreciation of Rs 10,000 and Rs 20,000 have been charged on plant account
b)an interim dividend of Rs 20,000 has been paid in 2020
c)income tax Rs 35,000 was paid during the year 2020.
ut of the statement of Cash Flow.

Assets 2019 2020

goodwill 115,000 90,000
land&buildings 200,000 170,000
plant 80,000 200,000
debotrs 160,000 200,000
stock 77,000 109,000
bills receivables 20,000 30,000
cash in hand 15,000 10,000
cash at bank 10,000 8,000
677,000 817,000

arged on plant account and land and buildings respectively in 2020.

Q.No.3 Cash Flow Statement of Sole Traders&Partnerships
Prepare cash flow statement from the following Balance Sheets and additional information
Sunil Arora

Balance Sheets
Liabilitie2018(Rs) 2019(Rs) Assets 2018 (Rs)
Capital 80,000 41,000 Land&Buildings 70,000
Loan fro - 30,000 Plant&Machiner 35,000
Bank ove 60,000 96,000 Inventories 40,000
Creditor 42,000 60,000 Debtors 30,000
Outstand 8,000 13,000 Cash 15,000
190,000 240,000 190,000

Additional data:
a) during the year 2019, Mr.Sunil Arora sold a machine costing Rs 11,000(accumulated dep
The accumulated depreciation on plant and machinery was Rs 8,000 on 31-12-2018 and Rs
b) Profit and Loss Account showed a net loss of Rs 24,000 for the year 2019.
 additional information of Mrr.

2019(Rs)
100,000
20,000
58,000
40,000
22
240,000

1,000(accumulated depreciation thereon Rs 3,000) for Rs 4,000

0 on 31-12-2018 and Rs 12,000 on 31-12-2019.
Q.No.4 Malar Ltd furnishes you the following Balance Sheets for the years ending 31st December 2
You are required to prepare a cash flow statement for the year ended 31-12-2016.
liabilities 2015(Rs) 2016(Rs) Assets 2015(Rs)
equity share capital 20,000 20,000 goodwill 2,400
general reserve 2,800 3,600 land 8,000
profit & loss account 3,200 2,600 buildings 7,400
sundry creditors 1,600 1,080 investments 2,000
outstanding expenses 240 160 inventories 6,000
provision for tax 3,200 3,600 accounts receiv 4,000
provision for bad debts 80 120 bank balance 1,320
31,120 31,160 31,120
following additonal information has been supplied:
i)a piece of land has also been sold for Rs 800
ii)depreciation amounting to Rs 1,400 has been charged on building
iii) provision for taxation has been made for Rs ,3800 during the year.
ing 31st December 2015-2016.
31-12-2016.
2016(Rs)
2,400
7,200
7,200
2,200
4,680
4,440
3,040
31,160
Q.No.5 From the Balance Sheets as on 31-12-2003 and 31-12-2004, prepare a ca
Liabilitie 2004 2003 Assets
Share capital 150,000 100,000 Fixed assets
Profit&Loss A/c 80,000 50,000 Goodwill
General reserve 40,000 30,000 Stock
6% Debentures 60,000 50,000 Debtors
Creditors 40,000 30,000 Bills receivable
Outstanding exp 15,000 10,000 Bank
2004, prepare a cash flow statement
2004 2003
150,000 100,000
40,000 50,000
80,000 30,000
80,000 50,000
20,000 30,000
15,000 10,000