Question

B.Com. Part-III Question Bank (B.U. 2019
13
6. निम्न सूचनाओं से रोकड़ विवरण तैयार कीजिए :
(Prepare a cash flow statement from the following information.)
Opening Balances of cash (रोकड़ का प्रारम्भिक शेष)
Rs. 15,000
Closing Balances of cash (रोकड़ का अन्तिम शेष)
Rs.19,000
Increase in creditor (लेनदारों में वृद्धि)
Rs. 13,000
Decrease in Debtor (देनदारों में कमी)
Rs. 17,000
Purchase of Fixed Assets (स्थायी सम्पति का क्रय)
Rs. 30,000
Redemption of Pref. shares (पूर्वाधिकार अंशों का शोधन) Rs. 14,000
Profit for the year (वर्ष का लाभ)
Rs. 18,000​

Answer 1

Answer:

Cash flow from Operating Activities

Profit for the year = 18000

Add: Increase in Creditor = 13000

Decrease in Debtor = 17000

Cash flow from Operating Activities = 48000

Cash flow from Investing Activities

Purchase of fixed assets = (30000)

Cash flow from Investing Activities = (30000)

Cash flow from Financing Activities

Redemption of preference shares = (14000)

Cash flow from Financing Activities = (14000)

Net Cash Flow(used) in the year = 4000

Net Cash Flow(used) in the year = 4000Add : Opening Balance of Cash = 15000

Net Cash Flow(used) in the year = 4000Add : Opening Balance of Cash = 15000Closing Balance of Cash = 19000