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FFS & CFS

60,000 Cash at Bank: 40,000 Total Cash: 100,000 Net operating profit: 700,000 Cash from operations: 580,000 Cash from financing: -600,000 Cash from investing: 100,000 Total cash for 2008: 80,000

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Husain Vagher
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78 views9 pages

FFS & CFS

60,000 Cash at Bank: 40,000 Total Cash: 100,000 Net operating profit: 700,000 Cash from operations: 580,000 Cash from financing: -600,000 Cash from investing: 100,000 Total cash for 2008: 80,000

Uploaded by

Husain Vagher
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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BALANCE SHEET DETAILS FOR YEARS 2007 & 2008

Liabilities 31/12/2007 31/12/2008


14% Preference Share Capital 1,500,000 1,000,000
Equity Share Capital 1,000,000 1,500,000
General Reserves 600,000 700,000
Profit and Loss A/C 800,000 900,000
11% Loan from IDBI 400,000 -
Bills Payable 60,000 80,000
Creditors 90,000 60,000
Proposed Dividend 200,000 300,000
Provision for Taxation 100,000 200,000
Total 4,750,000 4,740,000
ETAILS FOR YEARS 2007 & 2008
Assets 31/12/2007 31/12/2008
Land and Building 3,000,000 2,000,000
Plant and Machinery 500,000 900,000
Investments 800,000 1,300,000
Stock 200,000 100,000
Debtors 100,000 200,000
Bills Receivable 50,000 60,000
Cash in hand 60,000 20,000
Cash at bank 40,000 160,000

Total 4,750,000 4,740,000


STATEMENT OF CHANGES IN WORKING CAPITAL
Particulars 31/12/2007 31/12/2008 Increase Decrease
(A) Current Assets
(i) Stock 200,000 100,000 100,000
(ii) Debtors 100,000 200,000 100,000
(iii) Bills Receivable 50,000 60,000 10,000
(iv) Cash in Hand 60,000 20,000 40,000
(v) Cash at Bank 40,000 160,000 120,000
Total Current Assets (A) 450,000 540,000
Less (B) Current Liabilities
(i) Bills Payable 60,000 80,000 20,000
(ii) Creditors 90,000 60,000 30,000
Total Current Liabilities (B) 150,000 140,000
Working Capital (A) + (B) 300,000 400,000 260,000 160,000
Increase in Working Capital 100,000 100,000
400,000 400,000 260,000 260,000
Dr Provision for Taxation A/C Cr
By Bal b/d 100,000
To Cash 100,000 By Adj. P/L a/c 200,000
To Bal c/d 200,000
300,000 300,000

Dr General Reserves Cr
By bal b/d 600,000
By Adj. P/L a/c 100,000

To Bal c/d 700,000


700,000 700,000
Dr Proposed Dividend Cr
By Bal b/d 200,000
To cash 200,000 By Adj. P/L a/c 300,000
To Bal c/d 300,000
500,000 500,000

Dr Adjusted Profit & Loss A/C Cr


To trans to G.R 100,000 By Bal b/d 800,000
To prop. Div 300,000 By FFO 700,000
To prov. for tax 200,000
To Bal c/d 900,000
1,500,000 1,500,000
FUND FLOW STATEMENT FOR YEAR ENDED 31/12/2
Sources of Funds Amount
Funds from Operations 700,000
Sale of Land and Bldg 1,000,000
Issue of Equity Shares 500,000

2,200,000
ATEMENT FOR YEAR ENDED 31/12/2008
Application of Funds Amount
Increase in Working Capital 100,000
Tax Paid 100,000
Dividend Paid 200,000
Purchase of Plant & Machinery 400,000
Purchase of Investements 500,000
Redemption of 14% Pref Share Cap 500,000
Repayment of IDBI Loan 400,000
2,200,000
CASH FLOW STATEMENT FOR THE YEAR ENDED 31/12/2008
Particulars
Opening Balance
Cash in Hand
Cash at Bank
Total Cash
Net operating profit before working capital changes
Cash from Operating Activities
Add: Decrease in Current Assets
Sale of Stock
Less: Increase in Current Assets
Debtors
Bills Receivable
Less: Decrease in Current Liabilities
Creditors
Add: Increase in Current Liabilities
Bills Payable
Less: Tax Paid
Add: Refund of Tax
Total Cash from Operating Activities
Cash from Financing Activities
Add:
Issue of Equity Shares
Issue of Debentures
Loans taken
Less:
Redemption of Preferencs Shares
Redemption of Debentures
Repayment of Loans
Dividend Paid
Total Cash from Financing Activities
Cash from Investing Activities
Add:
Sale of Fixed Assets (Land & Bldg)
Sale of investments
Interest or Dividend received
Less:
Purchase of Fixed Assets (Plant & Machinery)
Purchase of Investments
Total Cash from Investing Activities
Total Cash for (2008)
EAR ENDED 31/12/2008
Amount Amount

60,000
40,000
100,000
700,000

100,000

(100,000)
(10,000)

(30,000)

20,000
(100,000)
-
580,000

500,000
-
-

(500,000)
-
(400,000)
(200,000)
(600,000)

1,000,000
-
-

(400,000)
(500,000)
100,000
180,000

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