Cash Flow Solutions

CASH FLOW STATEMENT
PARTICULARS ₹
i CASH FLOW FROM OPERATING ACTIVITIES
DIFF IN P&L A/C XXX
ADD: PFT
100,000
TAX PAID -20,000
ii CASH FLOW FROM INVESTING ACTIVITIES

PUR OF LAND -20,000
SALE OF LAND 20,000
SHARE/DEB/ -10,000
INT/DIVIDEND 2,000
iii CASH FLOW FROM FINANCING ACTIVITIES
ISSUE OF SHARES/DEB/BK LOANS 300,000
RED OF PRE SHAR/DEB -50,000
DIV/INTERST -5,000
NET CASH FLOW
ADD: OPENING CASH & CASH EQUIVALENT
CLOSING CASH & CASH EQUIVALENT
B/S
CASH BAL 100,000
₹
PROVISION FOR TAXATION A/C
PARTICULARS ₹
TO BANK A/C
TO BALANCE C/D
PLANT & MACHINERY A/C

PARTICULARS ₹
TO BALANCE B/D
TO BANK A/C
TO P&L A/C
80,000
EQUIPMENT
PARTICULARS ₹
TO BALANCE B/D
TO BANK A/C
-8,000
PROPOSED DIVIDEND A/C

PARTICULARS ₹
245,000 TO CASH /BANK
317,000
100,000 TO C/D
417,000
417,000
VISION FOR TAXATION A/C
PARTICULARS ₹
BY BALANCE B/D
BY P&L A/C
ANT & MACHINERY A/C

PARTICULARS ₹
BY BANK A/C
BY DEPRECIATION A/C
BY BALANCE C/D
EQUIPMENT
PARTICULARS ₹
BY DEPREICATION
BY BALANCE C/D
OPOSED DIVIDEND A/C

PARTICULARS ₹
BY B/D
BY P&L
CASE 1 PLANT & MACHINERY A/C
PARTICULARS ₹ PARTICULARS
TO BALANCE B/D 100,000
TO BANK(PUR) 50,000
BY BALANCE C/D
150,000

BY P/L(DEP)
BY BALANCE C/D
150,000

CASE 3 PARTICULARS ₹ PARTICULARS
BY DEP
TO BANK (PUR) 300,000
BY BALANCE C/D
450,000

TO BALANCE B/D 150,000 BY BANK(SALE)
TO P/L PROFIT ON SALE 1,000 BY P/L (LOSS)
TO BANK (PUR) 360,000 BY DEP
BY BALANCE C/D
510,000
AD P/L A/C (WORKING NOTE-NOT TO TALLY)
TO LOSS ON SALE 2000 PROFIT ONSALE
TO PROV FOR TAXATION 17000
13000
TO PROPSED DIVIDEND 200000
YR 1
P/L
TO PROFIT
TO PROVISION FOR TAX 10000
B/S
PROVISION FOR TAX 10000

CASE 1 PARTICULARS ₹ PARTICULARS
TO BANK(PAID) 10,000 BY BALANCE B/D
BY P/L (CURRENT YR PRO

TO BALANCE C/D 15,000
25,000


27,000


23,000

TO CASH /BANK 100,000 BY B/D
TO C/D 200,000 BY P&L

300,000
b/s
L…….. 31.3.20 31.3.21
₹
150,000
150,000
50,000
100,000
150,000
50,000 DEP IS GIVEN
400,000
450,000
SALE OF ASSET
₹
8,000 WDV 10000
2,000 SP 8000
100,000 LOSS ON SALE 2000
400,000
510,000 DEP 100000
NOT TO TALLY)
1000
1 ACTIVITY
2 INFLOW/OUTFLOW
3 ADDD/LESS
Oct-20 10000
YR 2
P/L
TO PROFIT
TO PROVISION FOR TAX
B/S
PROVISION FOR TAX 15000

b/s
₹ L…….. 31.3.20 31.3.21
10,000
15,000
PROV FOR TAX 10000 15000
25,000 PROPOSED DIVIDEND 100000 200000
₹
10,000
17,000
27,000
₹
10,000
13,000
23,000
₹
100,000
200,000
300,000
A…. 31.3.20 31.3.21
PLANT 100000 150000
CASH FLOW STATEMENT

PARTICULARS ₹ ₹
CASH FLOW FROM OPERATING ACTIVITIES
DIFF IN P&L A/C XXX
ADDD
DEP ON MACH
LESS
TAX PAID -8,000

CASH FLOW FROM INVESTING ACTIVITIES
PUR OF ASSET -50,000
SALE OF ASSET 10,000
CASH FLOW FROM FINANCING ACTIVITIES

DIVIDEND PAID -100,000
NET CASH FLOW

CLOSING CASH & CASH EQUIVALENT
A…. 31.3.20 31.3.21
PLANT 100000 150000

CASH FLOW STATEMENT
PARTICULARS ₹ ₹
DIFF IN P&L A/C [1,00,000 - 1,52,000] -52,000
ADD: PROPOSED DIVIDEND 40,000
ADD: DEPRECIATION
ON BLDG 50,000
ON PLANT & MACHINERY 142,000
ON EQUIPMENT 30,000
ADD: GOODWILL W/OFF 14,000
ADD: PFT 130,000

LESS: PROFIT ON SALE OF MACHINERY -2,000
ADD: INCREASE IN CREDITORS 90,000

LESS: INCREASE IN DEBTORS -206,000
LESS: INCREASE IN STOCK -60,000
LESS: INCOME TAX PAID -130,000 46,000

PURCHASE OF MACHINERY -50,000
PURCHASE OF EQUIPMENT -20,000
SALE OF MACHINERY 10,000 -60,000

BANK LOAN TAKEN 50,000
DIVIDEND PAID -50,000 -
NET CASH FLOW -14,000

ADD: OPENING CASH & CASH EQUIVALENT 20,000
CLOSING CASH & CASH EQUIVALENT 6,000
TO BALANCE B/D 800,000 BY BANK A/C
TO BANK A/C 50,000 BY DEPRECIATION A/C
TO P&L A/C 2,000
BY BALANCE C/D
852,000
EQUIPMENT
TO BANK A/C 20,000 BY DEPREICATION
BY BALANCE C/D
100,000

TO CASH /BANK 50,000 BY B/D
BY P&L
TO C/D 40,000
90,000
TO BANK A/C 130,000 BY BALANCE B/D
BY P&L A/C
230,000
₹
10,000
142,000
700,000
852,000
30,000
70,000
100,000
₹
50,000
40,000
90,000
₹
100,000
130,000
230,000
PARTICULARS ₹
Diff in P& L -52,000
Increase in Creditors 90,000
Increase in Debtors -206,000
Increse in Stock -60,000
Depreciation 50,000
By Depreciation 142,000
By P &L provision 130,000
By P&L( Current Year) 40,000
To Goodwill Written Off 14,000
To Profit on Sale -2,000
Income tax paid -130000

1.2 Purchase of Machinery -50,000
2.2 Purchase of Equiment -20,000
3.2 Sale of Machinery 10,000

9.1 Dividend Paid -50,000
Loan Taken 50,000
NET CASH FLOW

CLOSING CASH & CASH EQUIVALENT ]
₹
-52,000 Adjusted P&L

40,000 PARTICULARS ₹
5.2 By Depreciation 50,000
50,000 6.2 By Depreciation 142,000
142,000 7.2 By Depreciation 30,000
30,000 8.2 By P &L provision 130,000
14,000 10.2 By P&L( Current Year) 40,000
To Goodwill Written Off 14,000
130,000 406,000
-2,000
Land & Building
-206,000 TO BALANCE B/D 1,000,000
-60,000
-130,000
1,000,000
176,000
Pland & Machinery
1.1 To Bank A/c 50,000
4.1 To Profit on Sale 2,000
Paise aa rehe h
852,000
Equipment
-60,000 PARTICULARS ₹
2.1 To Bank A/c 20,000
100,000
Proposed Dividend
PARTICULARS ₹
9.1 To Bank 50,000
-50,000
20,000 BY BALANCE C/D 40,000
90,000
Provision For taxation

PARTICULARS ₹
To Bank 130000
BY BALANCE C/D 100,000

230,000
Adjusted P&L
PARTICULARS ₹
To Profit on Sale 2,000 4.2
404,000
406,000
Land & Building

PARTICULARS ₹
By Depreciation 50,000 5.1

1,000,000
Pland & Machinery

PARTICULARS ₹
By Bank A/c 10,000 3.1 bank 10000
to machiney 80000
By Depreciation 142,000 6.1 to profit on s 20000
852,000
Equipment
PARTICULARS ₹
By Depreciation 30,000 7.1

100,000
Proposed Dividend LOOK

PARTICULARS ₹
BY BALANCE B/D 50,000
By P&L( Current Year) 40,000 10.1
90,000
rovision For taxation LOOK

PARTICULARS ₹
By P&L( Current Year) 130,000 8.1

CASH FLOW STATEMENT
PARTICULARS ₹ ₹
DIFF IN P&L A/C [100000 - 70000] 30,000
ADD: TRANSFER TO GENERAL RESERVE 50,000
ADD: PROPOSED DIVIDEND [2004] 50,000
ADD: PROVISION FOR TAX 40,000
ADD: PRELIM. EXP W/OFF 10,000
LESS: PROFIT ON SALE OF MACHINERY -5,000
ADD: INTERIM DIVIDEND PROPOSED 25,000
ADD: LOSS ON SALE OF INVESTMENT 5,000
ADD: DEPRECIATION ON FIXED ASSETS 89,000
ADJUSTED PROFIT BEFORE WORKING CAPITAL CHANGES 294,000
ADD: INCREASE IN CREDITORS 25,000
LESS: DECREASE IN BILLS PAYABLE -10,000
LESS: INCREASE IN DEBTORS -10,000
LESS: INCREASE IN BILLS RECEIVABLE -25,000
ADD: DECREASE IN PREPAID EXP. 1,000
CFO 225,000
LESS: INCOME TAX PAID [2003] -45,000 180,000

SALE OF MACHINERY 45,000
PURCHASE OF FURNITURE -65,000
SALE OF INVESTMENT 20,000
PURCHASE OF INVESTMENT -45,000 -45,000

ISSUE OF EQUITY SHARES 300,000
PREMIUM ON ISSUE OF EQUITY SHARES 30,000
REDEMPTION OF PREF. SHARES -300,000
REDEMPTION OF 10% DEBENTURE -200,000
ISSUE OF 12% DEBENTURE 100,000
DIVIDEND PAID [2003] -30,000
INTERIM DIVIDEND PAID -25,000 -125,000
NET CASH FLOW 10,000

ADD: OPENING CASH & CASH EQUIVALENT [5000+15000] 20,000
CLOSING CASH & CASH EQUIVALENT [7000+23000] 30,000
FIXED ASSETS A/C
PARTICULARS ₹ PARTICULARS ₹
TO BALANCE B/D 645,000 BY BANK A/C 45,000
TO P&L A/C 5,000 BY DEPRECIATION A/C 89,000
TO BANK A/C [FURNITURE PURCHASED] 65,000
715,000 715,000
INVESTMENT
BY P&L A/C 5,000
TO BANK A/C 45,000
105,000 105,000
PFT A/C
TO BANK A/C 45,000
BY P&L A/C 40,000
75,000 75,000
PARTICULARS ₹ ₹
Dif of P& L 30,000
Increse in Creditors 25,000 50,000
Increase in Bills Payable -10,000 50,000 5.2
Increase in Debtors -10,000 40,000 6.2
Increase in Bills recevable -25,000 10,000 7.2
Decrease In Prepaid Expense 1,000 -5,000 8.2
Increase in general reverse 50,000 25,000 10.2
Proposed Dividend 50,000 5,000
Preliminary Expenses 10,000 89,000
By Depreciation 89,000 264,000
By Loss on sale 5,000 25,000
By P&L Provision 40,000 -10,000
To Profit on Sale -5,000 -50,000
-10,000
-25,000
1,000
195,000
-45,000
Income tax paid -45000

Sale of Machinery 45,000
Purchase of Furniture -65,000 1.1
Sale of Investment 20,000 4.1
Purchase of Investment -45,000

Equity Share 300,000 2.1
Securities Premium 30,000
Stock -50,000
Preference share -300,000
10% debenture -200,000
12% Debenture 100,000
9.1
NET CASH FLOW

ADD: OPENING CASH & CASH EQUIVALENT 20,000
+ -
Adjusted P&L
By Depreciation 89,000 To Profit on Sale 5,000
By Loss on sale 5,000
By P&L Provision 40,000
Fixed Assets
To Balance C/d 645,000 By Bank A/c 45,000 Bank 45000
To Profit on Sale 5,000 to machinery 40000
To bank A/c 65,000 to profit 5000
By Balance b/d 581,000

715,000 715,000
Investments
PARTICULARS ₹ PARTICULARS ₹ loss of sale 5000
To Balance c/d 60,000 By Bank A/c 20,000 Bank 20000
By Loss on sale 5,000 to Investmen 25000
To bank 45,000
By Balance b/d 80,000
105,000 105,000
Tax
To bank A/c 40,000 By Balance c/d 35,000
By P&L Provision 40,000

to Balance b/d 30,000
75,000 75,000
Purchase
to bank ac
CASH FLOW STATEMENT
PARTICULARS ₹ ₹

DIFF IN P&L A/C [1,00,000 - 57,000] 43,000
ADD: TRANSFERRED TO CRR 200,000
ADD: PROPOSED DIVIDEND 180,000
ADD: PROVISION FOR TAX 210,000
ADD: PREL. EXP W/OFF 4,000
LESS: DIVIDEND RECEIVED ON INVESTMENT -26,000
LESS: PROFIT ON SALE OF INVESTMENT -10,000
ADD: LOSS ON SALE OF FIXED ASSETS 8,000
ADD: DEPRECIATION ON FIXED ASSETS 295,000
FFO 904,000
LESS: DECREASE IN CREDITORS [1373000 - 1250000] -123,000

ADD: DECREASE IN DEBTORS 60,000
LESS: INCREASE IN BILLS RECEIVABLE -60,000
CFO 622,000
LESS: INCOME TAX PAID -170,000 452,000

PURCHASE OF FIXED ASSETS -400,000
DIVIDEND RECEIVED ON INVESTMENT 26,000
SALE OF INVESTMENT 60,000
PURCHASE OF INVESTMENT -50,000
SALE OF FIXED ASSETS 32,000 -332,000

ISSUE OF EQUITY SHARES 200,000
REDEMPTION OF 10% PREF. SHARE CAPITAL -200,000
PROPOSED EQUITY DIVIDEND -150,000 -150,000
NET CASH FLOW -30,000

ADD: OPENING CASH & CASH EQUIVALENT [100000+30000] 130,000
CLOSING CASH & CASH EQUIVALENT [80000+20000] 100,000
FIXED ASSETS A/C
TO BALANCE B/D 1,100,000 BY ACCUMULATED DEP. A/C 160,000
TO BANK A/C 400,000 BY BANK A/C 32,000
BY ADUSTED P/L A/C 8,000
BY BALANCE C/D 1,300,000
1,500,000 1,500,000
ACCUMULATED DEPRECIATION ON FIXED ASSETS A/C

TO FIXED ASSETS A/C 160,000 BY BALANCE B/D 200,000

495,000 495,000
PROVISION FOR TAXATION

TO BANK A/C 170,000
380,000 380,000
INVESTMENT A/C
TO ADUSTED P/L A/C 10,000
TO BANK A/C 50,000
320,000 320,000
c
TO BANK A/C 150,000
330,000 330,000
PARTICULARS ₹ ₹
Dif of P& L
Income tax paid -170,000

Sold Investments 60,000
Sold Fixed Assets 32,000
Purchase of FA -400,000
Proposed Dividend -150000
Dividend received (we have received interest o 26,000

Dividend received 26,000
NET CASH FLOW
+ -
Adjusted P&L
By Loss on sale 8,000 Dividend received 26,000
By Depreciatiom 295,000
By current year pand l 132,000
By pd in P7L 180,000
Fixed Assets
To Balance c/d 1,100,000 By bank a/c 32,000
By Loss on sale 8,000
By accumated dep 160,000
To Bank (as extra h toh who purchase kiy 400,000
By Balance B/d 1,300,000
Investments
To Balance c/d 260,000 By Bank 60,000
By Balance B/d 260,000
Accumated Dep
By Balance B/d 200,000
By accumated dep FA 160,000 By Depreciatiom 295,000

To Balance c/d 335,000
495,000 495,000
Taxation
To bank a/c 170,000 By Balance B/d 170,000
By current year pand l 132,000
To Balance c/d 210,000
380,000 38,000
Proposed Dividend
To Balance c/d 180,000 By pd in P7L 180,000

330,000 330,000
Proposed Dividend
To Balance c/d 180,000 By pd in P7L 180,000

330,000 330,000
cost 200000
dep 160000
WDV 40000
Sell 32000
Loss 8000
CASH FLOW STATEMENT
PARTICULARS ₹ ₹
Net Profit 40,000
Proposed Dividend 200,000
Provision for taxation 80,000
Transfer to General Reserve 50,000
Income on Investment Received -2,000
Depreciation 125,000
Profit on sale of Plant and Machinery -15,000
Operating Profit before Working Capital changes 478,000
Increase in Stock -200,000
Decrease in debtors 200,000
Decrease in creditors -120,000
Cash generated from operations 358,000
Income tax paid -50,000
Net Cash from operating activities 308,000

Purchase of fixed assets -345,000
Expenses on building -200,000
Increase in investments -100,000
Sale of old machine 35,000
Income of investment received 2,000
Net Cash used ininvesting activities -608,000

Proceeds from issue of shares 200,000
Proceeds from issue of debentures 200,000
Dividend paid -100,000
Net cash used in financing activities 300,000
Net increase in cash or cash equivalents 0
Cash and Cash equivalents at the beginning of the year 200,000
Cash and Cash equivalents at the end of the year 200,000
Plant and Machinery account
TO BALANCE B/D 500,000 BY DEPRECIATION A/C 125,000
TO BANK A/C 345,000 BY BANK A/C 35,000
TO P&L A/C 15,000
860,000 860,000
PFT A/C
TO BANK A/C 50,000
BY P&L A/C 80,000
150,000 150,000
PARTICULARS ₹
Dif of P& L -40,000.00
Decrese in reserve 50,000.00
Increase in creditors 120,000.00

Increase in debtors -200,000.00
By depreciation 1,750,000.00
By dep on sale 30,000.00
To p& and L 20,000.00
By dep on land and building 200,000.00
TO profit on sale -15,000.00
Income tax paid -50,000.00

Sale of Plank of Machinery 35,000.00
Purchase of plant and machine 1,600,000.00
Sale of investment 102,000.00
To interest income received 2,000.00

Sale of Debenture 200,000.00
Decrease in Share Capital 200,000.00
decrese in proposed dividend -100,000.00
NET CASH FLOW
ADD: OPENING CASH & CASH 200,000.00
CLOSING CASH & CASH EQUIVA-3,604,000.00
Propritotor n if one partner has done fraud so you are also liable
company's act 2013
Company is a incorperation body
The pegeratra gives you the certificate of commcement
No profit on if you have profit or not you have interest on debenturee
a company has a incorperated body, legal body, commom seal, and perputual succession
authorised cathe maximumall the niche wala amount will be less

issue how much money I need that the money I have minus authorised capital
subscribe logo ne kitna liya
called up how much I need right now from the issue
paid up how much people paid fromonly this will come in balance
Subcribe mai 3 ways FACE VALUE the value of the sahre

full Over under Issue
100 :100 110:100 90:100 Dividend is always given on face value
₹
+
Adjusted P&L
PARTICULARS ₹
By depreciation 1,750,000.00
By dep on sale 30,000.00
To p& and L 20,000.00
By dep on land and buildi 200,000.00
Plank And Machinery

PARTICULARS ₹
To Balance b/d 500,000.00
TO profit on sale 15,000.00
To purchase 1,800,000.00
2,315,000.00
1,865,000.00 Taxation
PARTICULARS ₹
To bank 50,000.00
By Balance c/d 70,000.00

120,000.00
Investment
1,739,000.00 PARTICULARS ₹
To BALANCE b/d 100,000.00
always add onTo interest income receiv 2,000.00
102,000.00
Taxation
PARTICULARS ₹
200,000.00
3,804,000.00
Proposed Dividend
PARTICULARS ₹
Proposed Dividend
PARTICULARS ₹
ual succession
rised capital
value of the sahre

-
Adjusted P&L
PARTICULARS ₹
TO profit on sale 15,000.00
Machinery 50,000.00
Dep 30,000.00 this is not shown in the account
Plank And Machinery WDV 20,000.00
PARTICULARS ₹
By depreciation 125,000.00 Bank A/c 35,000.00
By Bank A/c 35,000.00 to machinery 20,000.00
Profit 15,000.00
By Balance c/d 700,000.00

2,315,000.00
125,000.00
Taxation
PARTICULARS ₹
By Balance b/d 100,000.00
To p& and L 20,000.00

120,000.00
Investment
PARTICULARS ₹
By sale 102,000.00
102,000.00
Taxation
PARTICULARS ₹
Proposed Dividend
PARTICULARS ₹
Proposed Dividend
PARTICULARS ₹
wn in the account
CASH FLOW STATEMENT
A. Cash Flow from operating activities Rs. Rs.
Profit after appropriation
Increase in profit and loss A/c [Rs.3,40,000 – Rs.2,40,000] 100,000
Transfer to general reserve 120,000
Proposed dividend 144,000
Provision for tax 340,000
Preliminary expenses written off 40,000
Depreciation 320,000
Loss on sale of fixed assets 20,000
Profit on sale of Investment -40,000
Premium on redemption of preference share capital 6,000
Income from Investment Received -10,000
Premium on redemption of debentures 6,000
Operating profit before working capital changes 1,046,000
Increase in current liabilities
(Rs.5,20,000 –Rs.4,80,000) 40,000
Increase in other current assets
[Rs.13,10,000 – Rs.11,10,000] -200,000
Cash generated from operations 886,000
Income taxes paid -360,000
Net Cash from operating activities 526,000
B. Cash Flow from investing activities

Purchase of fixed assets -800,000
Income from Investment Received 10,000
Proceeds from sale of fixed assets 100,000
Proceeds from sale of investments 120,000
Net Cash from investing activities -570,000
C. Cash Flow from financing activities
Proceeds from issuance of share capital 400,000
Redemption of preference share capital -126,000
(Rs.1,20,000 + Rs.6,000)
Redemption of debentures (Rs. 1,20,000 + Rs. 6,000) -126,000
Dividend paid -104,000
Net Cash from financing activities 44,000
Net increase/decrease in cash and cash equivalent
during the year 0
Cash and cash equivalent at the beginning of the year 10,000
Cash and cash equivalent at the end of the year 10,000
FIXED ASSETS A/C
TO BALANCE B/D 3,200,000 BY PFD ON FA A/C
TO BANK A/C 800,000 BY BANK A/C
BY P&L A/C
BY BALANCE C/D
4,000,000
PFD ON FIXED ASSETS A/C

TO FIXED ASSET A/C 80,000 BY BALANCE B/D
TO BANK A/C
BY DEPRECIATION A/C
BY BALANCE C/D 1,160,000
1,240,000
INVESTMENT A/C
TO P&L A/C 40,000 BY BANK A/C
BY BALANCE C/D
440,000
₹
80,000
100,000
20,000
3,800,000
4,000,000
₹
920,000
320,000
1,240,000
120,000
320,000
440,000

Cash Flow Solutions

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Cash Flow Solutions

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CASH FLOW STATEMENT

ii CASH FLOW FROM INVESTING ACTIVITIES

PLANT & MACHINERY A/C

PROPOSED DIVIDEND A/C

ANT & MACHINERY A/C

OPOSED DIVIDEND A/C

CASE 2 PLANT & MACHINERY A/C

PLANT & MACHINERY A/C

CASE 4 PLANT & MACHINERY A/C

TO LOSS ON SALE 2000 PROFIT ONSALE

TO PROV FOR TAXATION 17000

PROVISION FOR TAX 10000

BY P/L (CURRENT YR PRO

PROVISION FOR TAXATION A/C

BY P/L (CURRENT YR PRO

PROVISION FOR TAXATION A/C

BY P/L (CURRENT YR PRO

PROPOSED DIVIDEND A/C

TO C/D 200,000 BY P&L

50,000 DEP IS GIVEN

PROVISION FOR TAX 15000

PLANT 100000 150000

CASH FLOW STATEMENT

TAX PAID -8,000

CASH FLOW FROM FINANCING ACTIVITIES

NET CASH FLOW

PLANT 100000 150000

ADD: PFT 130,000

ADD: INCREASE IN CREDITORS 90,000

LESS: INCOME TAX PAID -130,000 46,000

CASH FLOW FROM INVESTING ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES

NET CASH FLOW -14,000

PROPOSED DIVIDEND A/C

Income tax paid -130000

CASH FLOW FROM FINANCING ACTIVITIES

NET CASH FLOW

-52,000 Adjusted P&L

Provision For taxation

BY BALANCE C/D 100,000

Land & Building

By Depreciation 50,000 5.1

BY BALANCE C/D 950,000

Pland & Machinery

By Depreciation 30,000 7.1

Proposed Dividend LOOK

rovision For taxation LOOK

By P&L( Current Year) 130,000 8.1

CASH FLOW FROM INVESTING ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES

NET CASH FLOW 10,000

Income tax paid -45000

CASH FLOW FROM FINANCING ACTIVITIES

NET CASH FLOW

By Balance b/d 581,000

By P&L Provision 40,000

CASH FLOW FROM OPERATING ACTIVITIES

LESS: DECREASE IN CREDITORS [1373000 - 1250000] -123,000

CASH FLOW FROM INVESTING ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES

NET CASH FLOW -30,000

ACCUMULATED DEPRECIATION ON FIXED ASSETS A/C

BY ADUSTED P/L A/C 295,000

PROVISION FOR TAXATION