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Funds Flow Statement

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Particular

Peference Share
Capital
Equity Share Capital

Creditors
P&L account

Liabilities
Creditors
Accured Expenes
Accured Income tax
Share Capital
Retained Earning

Liabilities
Share Capital
General Reserve
Net profit
Sundry Creditors
Provision for Taxation

Provision for
Doubtful debts

2006

2007

Assets

2006

2007
120000

140000

150000

260000
200000
40000

350000
140000
60000

640000

700000

2007
40000
4000
2000
60000
25300

2008
36000
8000
6200
70000
27300

131300

147500

2006
200000
40000
38000
16000
44000

2007
200000
50000
30000
10800
63000

Plant & Machinery


Furniture and
Fixture
Stock
Debtors
Cash

100000

40000
160000
140000
200000

150000
100000
170000
160000

640000

700000

Assets

2007

2008

Cash
Debtors
Inventory
Prepaid Insurance
Prepaid Rent
Prepaid Taxes
Land
Building and
Equipment

10000
28000
44000
400
300
600
8000

12000
28000
16000
500
200
800
16000

Assets
Buildings
Plant
Investment
Stok
Bills Receivable

40000

74000

131300

147500

2006
100000
55600
30000
70000
6000

2007
90000
58000
36200
80000
8000
50000

4000

5400

Debtors
Bank

The following additonal information is also available :


Depreication on Buildings Rs.8000
Depreciation on Plant Rs.7000
Provision for taxation of Rs.50,000 was made during the year
Interim dividend of Rs.40,000 was paid during the year.

420000
38400

37000

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