/ ce tax) ed or Unsecr Note toA JCAL - Ames 2 2 od \\\ Capit! (6) (i) (ii) (il) B. IRCES OF FUNDS Owner's Funds > Capita, Equity apital / Capital of Proprietor or Partner ; ital Amount Subscribed / Called-up Drawings rawings of Proprietor or Partner Forfeited Shares / Frash Capital by Prop. / Partnor Add Received Against Share Warrants, Reoarsssng aan! Share worans Capital Reserve Capital Redemption Reserve Share Premium General Reserve | Other Reserve Profit & Loss A/c - Cr. balance Sinking Funds / Other Funds Less : Fund Investments Less : Losses & Fictitious Assets Profit & Loss A/c - Dr. balance Misc. Expenditure not written off - ‘Share Issue Expenses Discount on issue of Shares Debenture issue Expenses Discount on Issue of Debentures Premium Payable on Redemption of Debentures Net Reserves & Surplus (b-c) Own Funds or Net Worth (1) (Capital + Reserves & Surplus - Losses & Fictitious Assets) Loan Funds ‘Secured Loans / Long Term Borrowings Debentures or bonds Loans from Banks Loans from Financial Institutions Unsecured Loans Public Deposits Owed Funds (a + b) (Secured Loans + Unsecured Loans) Total Funds Available / Capital Employed (Own Funds + Owed Funds) (1+ 2) APPLICATION of Funds Net Fixed / Non-Current Assets Tangible Land and building Leaseholds Plant and Machinery Furniture and Fittings Vehicles (For each item) Patents, copyrights, trademarks and designs ROW 1a50 Assets (A+ 8) Tan ‘ighle sseets + Intangible Assets)agement Accounting (8. in, introduction Man "8 finds / OtN0r Funds / Investments in pie properties Investments in Capital ‘of Partnership Firms Long Term Loans given Working Capital Quick Assets Cash and Bank Debtors (Nel) / Trade Receivables Bills Receivable Bis Fier Loans & Advances Give" ‘Accrued Income ‘Short-term or Marketable IF ey Total Quick or Liquid Assets (@ to f) ik Al QUAD CAMERA Shot by LAKHAN TRIVEDI PLR IAC A Bs)ax Less DIY jaends [ ae RP = Net Profit after ¢ ansferred se) or tt alance) 0 n the Profit & Loss Account (Cr. bi ned in Fr No. Particulars Less 1 Gross Sales & Services Revenue from Operation Da, Tom Opera a) Cash b) Credit d) W 2. Less: Returns & Allowances 3. Net Sales 9. Net! Al QUAD CAMERA Reamer mi) 2ing Profit before Interest Less ; Interest Paid {a) Interest on Debentures or Bonds (b) Interest on Loans (c) Interest on Public Interest on Short-Term Loans Interest Paid Sissi vanter Interest (@) Of 18 / Pa | il o ing Stock: W ng Standarg » i ale Scrap phi ( st 885 : Closing Stock (FG) = | = © Less: Opera: \ re (A) Administration Broa, | ion Expenses ae | ins ae Gime | (iv) Electr for | ingens () Printing & Stanonen \ B Period CA) (M) Doprecation on Ofte (wi Potage en Tepranee \ (vii)Directors Fees (i) Legal Expenses (x) Audit Fees ——————__ (xi) Repairs =) Other —__——__ \ministration Expenses interim divideng (8) Selling & Distribution Expenses sid during cure, {) Salaries to salesmen wtets te. ® Bent ot fay a bs : i) Depreciation on Dalvery vans ide MCA/ICA\ (iv) Exhibition, Trade Fair (v) Advertisement or Publicity (vi) Travelling / Van Expenses (vii) Sale ‘Discount / Commission (vii)Normal Bad Debts Selling & Distribution Expenses (c) Finance Charges () Cash Discount red to Reserve (jj) Bank Charges / Commission i) Abnormal Bad debts Finance Charges Total Operating Expenses (Except interest)igement accounting (S- pduetion co war 19, Loans ont Gober nr Fixed Assets / fnvesiment Royalty (v) shares Von-aperating Incone ting jages pal ii) Fine of mete ssets / Defer red Revenue Expenses w/o ib Al QUAD CA\ MERA Sileia yea BUNS) 2023/04/23 18:36“stanagement Accounting SYBAR: sy, 1 C under te! method, eash flows from operations are reported by making cettin aj “Gade eaamwn theft andes sme Pate ere). in, is adjusted for: J ota 1. changes during the period in inventories and operating receivables and payables. hones items (eg, depreciation, provisions, deferred taxes and unratisel orci Wh aos teeny ont Wey 43. items which affect other cash flows i.e. cash flows from investing financing activitig, ‘Alternatively the net cash flow from financing acty i et metho! maybe ‘by showing the operating revenucs and expenses (&x2 ish items and the change, the prin inventories and operating receivables and payables). er TS ‘Amortisations (goodwill w/o) 2.4 | Taxes (shown separately) 215 | Unrealised Foreign Exchange Gain ‘| Adjust Non-operating items 7 | (Cash Flows from Investing or Financing Activity) 4 | Less : Interest Income ‘Add: Interest Expenses Lass : Dividend income 2.4 | Add : Dividend Paid “35 | Add : Loss on Sale of Fixed Asse! 3.6 | Less : Profit on Sale of Fixed Assets / inves! erating Profit / (Loss) (before Working Capital Changes) , *Accruals” ‘Working Capital Changes (Except Cash/Bank) Less :increase in Working Capital ((nerease in current assets / decrease in current labilies) 4.2 | Add : Decrease in Working Capital {(Dectease In current assets / increase in current Habiites) Cash Generated from Operations ifthe amount ofnet profs isnot rectly given tf found out 68 ok ‘of PRL Alc Less Opening Balance of P.& LA or (b) Closing Balance of General Reset” Balance of Capital Less Opening Opening Balance of General Reserve or (°) Csing ts / Investments tments