Model Problems on –Cash Flow Statement

[From Operating Activities]

Sr Ans
Problems &
No.
Remark

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5 From the following information, Q.25

Page-
Calculate “Cash Flow From Operating Activities”:- 3.24
Particulars 31.03.2015 [Rs.] 31.03.2014 [Rs.] [TSG]
Surplus,i.e.,Balance in Statement of 65,000 60,000 Ans:
Profit and Loss 58,000
Trade Receivables:
Debtors 40,000 87,000
Bills Receivable 1,03,000 62,000
General Reserve 2,37,000 2,02,000
Debenture Redemption Reserve 1,00,000 78,000
Salary O/S 12,000 30,000
Wages Prepaid 7,000 5,000
Goodwill 70,000 80,000
Q.28
6 From the following information, P-3.28
TSG
Calculate “Cash Flow From Operating Activities”:- Ans:
13,61,000
Particulars 31.03.15 [Rs.]
Surplus,i.e.,Balance in Statement of Profit and Loss on 01.04.14 3,50,000
Surplus,i.e.,Balance in Statement of Profit and Loss on 31.03.15 9,00,000
Depreciation 1,25,000
Amortisation of Goodwill 80,000
Loss on Sale of Machine 2,00,000
Provision for Tax 1,50,000
Transfer to General Reserve 3,00,000
Decrease in Debtors [Trade Receivables] 2,28,000
Decrease in Bills Payable [Trade Payables] 47,000
O/S Expenses on 01.04.14 50,000
O/S Expenses on 31.03.15 65,000
Prepaid Expenses on 01.04.14 40,000
Prepaid Expenses on 31.03.15 20,000
Additional Information:
Income Tax Paid during the year was Rs.2,50,000.
 Arthur Ltd reported a profit of Rs.90,000 for the year ended 31st March,2012 after Q.30
7 P-3.32
considering the following:- Ans:
a)Tax Provided during the year --------------------------------- Rs.3,000 1,38,000

b)Amortisation of Goodwill ------------------------------- Rs.12,000

c)Profit on Sale of Land ------------------------------- Rs.5,000
d)Writing Off Preliminary Expenses----------------------------------Rs.2,000
e)Machinery Costing Rs.40,000 (Accumulated Depreciation thereon being Rs.18,000)
was sold during the year at a loss of Rs.17,000.
Extracts of its Balance Sheets in the beginning and at the end of the year are given below:-
Particulars 1st April,2011 31st Mar,2012
[Rs.] [Rs.]
Accounts Receivable--------------------------------------- 16,000 20,000
Stock------------------------------------------------------------ 15,000 12,000
Cash at Bank-------------------------------------------------- 10,000 8,000
Accounts Payable------------------------------------------ 11,000 9,000
Expenses Payable----------------------------------------- 5,000 6,000
Provision for Taxation------------------------------------- 6,000 4,000
Investments[Short Term]-------------------------------- 2,000 5,000
Plant and Machinery[Net Value]----------------------- 1,30,000 94,000
Proposed Dividend--------------------------------------- 10,000 12,000
You are required to calculate “Cash Flow From Operating Activities” as per Accounting
Standard -3[Show Your Workings Clearly]

8 Capex Ltd reported a profit of Rs.1,25,000 for the year ended 31st March,2014 after Q.37
considering the following:- [TSG]
a)Prov. for Tax during the year --------------------------------- Rs.20,000 P-3.94
b) Goodwill Amortised ------------------------------- Rs.10,000 Ans:1,7
0,000
c)Profit on Sale of Furniture ------------------------------- Rs.5,000
d)Writing Off Preliminary Expenses----------------------------------Rs.2,000
e)Machinery Costing Rs.80,000 (Accumulated Depreciation thereon being Rs.20,000)
was sold during the year at a loss of Rs.10,000.
Extracts of its Balance Sheets in the beginning and at the end of the year are given below:-
Particulars 31st Mar,2013 31st Mar,2014
[Rs.] [Rs.]
Trade Receivables--------------------------------------- 40,000 48,000
Inventory[Stock]-------------------------------------------- 30,000 24,000
Cash at Bank------------------------------------------------- 10,000 8,000
Accounts Payable------------------------------------------ 22,000 18,000
Expenses O/S-------------------------------------------- 5,000 6,000
Provision for Taxation------------------------------------- 10,000 8,000
Investments[Short Term]-------------------------------- 40,000 70,000
Plant and Machinery[Net Value]----------------------- 1,40,000 60,000
Proposed Dividend--------------------------------------- 10,000 15,000
You are required to calculate “Cash Flow From Operating Activities” as per Accounting
Standard -3[Show Your Workings Clearly]
9 Calculate “Cash Flow From Operating Activities” from the following information: Q.27
Particulars OP.Balance OP.Balance P-3.27
[Rs.] [Rs.] TSG
Surplus,i.e.,Balance in Statement of Profit and Loss 3,00,000 3,50,000 Ans:
General Reserve 1,00,000 1,50,000 3,00,0
Prov. for Depreciation on Plant 3,00,000 3,50,000 00
O/S Exp 50,000 30,000
Goodwill 2,00,000 1,00,000
Trade Receivables [Sundry Debtors] 4,00,000 3,50,000
A part of plant costing Rs.2,00,000 having book value of Rs.1,40,000 was sold for
Rs.1,80,000 during the year.
Ans:
10 16,04,000

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