(Ans. Cash Flow from Operating Activities 13.200, Cash from bevesting
Financial Activities is NO
A 63. Balance Sheets of Bimal on 1-1-2015 and 31-12-2015 were as follows
1-1 2015 2201
Creditors
40,000
Loun from Bank
Capital
2.29,000
1.53,000 | Machinery
Land and Building
50.000
75.000
$5,000
110.000
2.57.000
Additional Informations :
(0) During the year machine costing 10,000 (accumulated depreciation
<3,000) was sold for 5,000.
(ii) The provision for depreciation against machinery as on 1-1-2015 was
25,000 and on 31-12-2015 was 40,000
(i) Profit for the year 2015 amounted to 45,000
(iv) Total amount of interest paid during the year was 7,000.
You are required to prepare Cash Flow Statement.
Ans. Cash Flow from Operating Activities 66,000, Cash Outflow from
Investing Activities 30,000 and Cash Outflow from Financing
Activities 39,000; Provision for depreciation * 18,000
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