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particular Amt Particular

to salary 20000 by gross profit


to depriciation 28470 by profit on sale of land
loss on sale of salary 48000 by interest
to goods expenses 58000 by dividend
net profit 352230
506700

cash flow from operating activities


particulars amt
net profit 352230
add depriciation 28470
add non operating expenses
loss on sale of machinery 48000
Total 428700

less non operating income


profit on of land 60000
interest 68700
dividend 8000
total 136700
cash flow from operating activities 292000

St .international ltd

particular amt particular


to administrative expenses 25000 to sales
to depriciation 30500 by interest
to goodwill written off 5000
to discount on issue of shares 35000
to selling expenses 17900
to net profit 109600
total 223000

to net profit 109600


to depriciation 30500
to discount onn issue of share 35000
to goodwill written off 5000
180100
less interest 8000

increase in debtor 5000


decrease in creditors 7000

CALCULATE CURRENT RATIO FROM THE FOLLOWING INFO

Stock 60000
cash 40000
debtors 40000
creditords 50000
bills recievables 20000
bills payables 30000
advance tax 4000
bank od 4000
debentures 200000
acquired interest 4000

current assets
Stock 60000
cash 40000
debtors 40000
bills recievables 20000
advance tax 4000
acquired interest 4000
total 168000

current liabilities
bill

current ratio is 4:2


current assets 80000
find out current liabilities
CURRENT RATIO CR= 4:2
CURRENT ASSETS 800000
CURRENT LIABILITIES
Amt
370000
60000
68700
8000

506700

amt
215000
8000

223000

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