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Cash Flow Statement

This document provides information about cash flow statements including: - Classifying cash flows from investing and financing activities such as redemption of debentures, purchase of fixed assets, dividend paid, and interest received. - Preparing a cash flow statement from information about opening/closing cash balances, changes in receivables and payables, sale of fixed assets, redemption of debentures, and net profit. - Additional information needed to prepare a cash flow statement such as depreciation, provisions, and changes in inventory, receivables, payables, income received in advance, and prepaid expenses.

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60 views2 pages

Cash Flow Statement

This document provides information about cash flow statements including: - Classifying cash flows from investing and financing activities such as redemption of debentures, purchase of fixed assets, dividend paid, and interest received. - Preparing a cash flow statement from information about opening/closing cash balances, changes in receivables and payables, sale of fixed assets, redemption of debentures, and net profit. - Additional information needed to prepare a cash flow statement such as depreciation, provisions, and changes in inventory, receivables, payables, income received in advance, and prepaid expenses.

Uploaded by

dipesh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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CASH FLOW STATEMENT

Q1. Classify the following in to cash flows from investing/ financing activities while preparing a cash flow
statement.

(a) Redemption of debentures

(b) Fixed assets purchased

(c)’ Dividend paid

(d) Interest received (2)

Q2. From the following information, prepare a cash flow statement for the year ended 31.3.2104

Particulars Amount
Opening cash balance as on 1.4.2013 15000
Closing cash balance as on 31.3.2014 12000
Decrease in trade receivables 5000
Increase in trade payables 7000
Sale of fixed assets 20000
Redemption of debentures 50000
Net profit for the year 15000
(3)

Q3.The profit of Naveen Ltd. After appropriations was Rs. 355,000. This profit was arrived at after taking
following in to considerations:

Particulars Amount
Depreciation on fixed assets 25,000
Loss on sale of fixed assets 2000
Goodwill written off 9000
Provision for taxation 35000
Transfer to general reserve 15000
Gain on sale of fixed assets 8000

The following information is also given

Particulars 31.03.2013 31.03.2014


Trade receivables 50000 55000
Trade payables 45000 55000
Inventory 12000 8000
Income received in advance 8000 -
Outstanding expenses 6000 3000
Prepaid expenses - 5000
(5)
NATURE AND SIGNIFICANCE OF MANAGEMENT

Q1. “Successful organizations do not achieve their goals by chance but by following a deliberate
process”. Name the process. (1)

Q2. How can art of management be acquired? (1)

Q3. The management of HCL ltd. Offers employment opportunities to physically challenged people.
Which objective of management is it trying to achieve? (1)

Q4. “Management is the process of getting things done with the aim of achieving goals effectively and
efficiently”. Explain briefly the three important terms used in this definition of management. (3)

Q5. Anil is working as ‘Divisional Manager’ in ABC Ltd. Name the managerial level at which he is working.
State any two functions he will perform as Divisional manager in the company. (3)

Q6. Is management an art? Give any three reasons in support of your answer. (3)

Q7. Initially, Usha Ltd. was producing grinder mixer. Now with the changing scenario and emerging
trends of working women, there is a greater demand of products which are more efficient and multi-
tasker. On analyzing the situation, the company decided to penetrate in to the market for producing
food processor. Name and explain the characteristic of management highlighted above. (3)

Q8. Survival, profit and growth are three important organizational objectives which management helps
the organization to achieve. Explain this statement. (4)

Q9. Mr. Sanjeev is responsible for the welfare and survival of the organization. After few years of gaining
work experience he decides to write a book on management.

In this book, he broadly gives five valuable suggestion:

 Management of a company is good if it is able to calm down the resistance of the employees.
Whenever the employees find something new they tend to resist. It is in the favor of the
company and the employees must be guided to accept the change and thus bring down the
resistance. They must learn only change is constant.
 Unless and until the betterment of employees is achieved management is useless. A good
management helps its employees by giving them recognition, increment in salary, promotion
etc.
 Management should earn profits but it should also produce good products. It should also
involve itself in providing facilities to society without any profit motive. Further it should help to
provide employment in backward areas by focusing on these areas also.
 Management should apply all the functions of management like planning, organizing, staffing,
directing and controlling. The essence of management which is coordination should be present
in every function of management.
 Management should provide common direction to its employees. They will alwys have diverse
interests and their efforts will go off the tracks but it is important to guide them in the required
direction. At which level of management does Sanjeev work? What will be the outcome of
these five suggestions? (6)

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