Cash Flow Practice Questions

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Cash Flow Analysis

Q1. From the following balances, you are required to calculate cash from operations:

Particulars

| 31.03.11 |31.03.12 | |Rs. |Rs. | |Debtors 50,000|47,000 | |Bills Receivable 10,000 |12,500 | |Creditors 20,000 |25,000 | |Expenses Outstanding 1,000 |1,200 | |Expenses Prepaid 800 |700 | |Accrued Income 600 |750 | |Income received in advance 300 |250 | |Net Profit made - |1,30,000 | |Bills Payable 8,000 6,000 | | |

Q2. Balance Sheets of a firm as on 1st April 2009and 31st March 2010 were as follows:

|Liabilities |1.4.2011 |31.04.2012 |Assets |1.04.2011 |31.03.2012 | | |Rs. |Rs. | |Rs. |Rs. | |Creditors |40,000 |44,000 |Cash |10,000 |47,000 | |Loan from X |25,000 |- |Debtors |30,000 |50,000 | |Loan from Y |40,000 |50,000 |Stock |35,000 |25,000 | |Capital |1,25,000 |1,53,000 |Machinery |80,000 |55,000 | | | | |Land |40,000 |10,000 | | | | |Building |35,000 |60,000 | | |2,30,000 |2,47,000 | |2,30,000 |2,47,000 |

During the year a machine costing Rs. 10,000 (accumulated depreciation Rs. 3,000) was sold for Rs. 5,000. The balance of provision for depreciation against machinery as on 1st April 2011 was Rs. 25,000 and on 31st March 2012 Rs. 40,000. Net profit for the year amounted to Rs.45,000. Prepare Cash Flow Statement.

Q3. X Ltd. supplies you the following, Balance Sheets for the year ending 31.03.2009 and 31.03.10.

|Liabilities |31.03.11 |31.03.12 |Assets |31.03.11 |31.03.12 | |Share Capital |70,000 |74,000 |Bank Balance |9,000 |7,800 | |10% Bonds |12,000 |6,000 |Sundry Debtors |14,900 |17,700 | |Sundry Creditors |10,360 |11,840 |Inventories |49,200 |42,700 | |Provision for | | |Land |20,000 |30,000...
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