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    Financial Reporting, Statement and Analysis Assignment For 2 Semester Name: Dishant Tibrewal SUBMISSION DATE - 16/07/21

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    Dishant Tibrewal
    1) The document appears to be an indirect cash flow statement for an unnamed company for an unspecified time period. 2) It shows cash from operating activities of -Rs. 9,370, cash used in investing activities of -Rs. 3,25,000, and cash from financing activities of Rs. 3,09,000. 3) The net decrease in cash and cash equivalents for the period was Rs. 25,370, with a closing cash and bank balance of Rs. 3,030.

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    Financial Reporting, Statement and Analysis Assignment For 2 Semester Name: Dishant Tibrewal SUBMISSION DATE - 16/07/21

    Uploaded by

    Dishant Tibrewal
    20 views3 pages
    1) The document appears to be an indirect cash flow statement for an unnamed company for an unspecified time period. 2) It shows cash from operating activities of -Rs. 9,370, cash used in investing activities of -Rs. 3,25,000, and cash from financing activities of Rs. 3,09,000. 3) The net decrease in cash and cash equivalents for the period was Rs. 25,370, with a closing cash and bank balance of Rs. 3,030.

    Original Description:

    Assignment for mba market research.

    Original Title

    Assignment MB-202

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    1) The document appears to be an indirect cash flow statement for an unnamed company for an unspecified time period. 2) It shows cash from operating activities of -Rs. 9,370, cash used in investing activities of -Rs. 3,25,000, and cash from financing activities of Rs. 3,09,000. 3) The net decrease in cash and cash equivalents for the period was Rs. 25,370, with a closing cash and bank balance of Rs. 3,030.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    20 views3 pages

    Financial Reporting, Statement and Analysis Assignment For 2 Semester Name: Dishant Tibrewal SUBMISSION DATE - 16/07/21

    Uploaded by

    Dishant Tibrewal
    1) The document appears to be an indirect cash flow statement for an unnamed company for an unspecified time period. 2) It shows cash from operating activities of -Rs. 9,370, cash used in investing activities of -Rs. 3,25,000, and cash from financing activities of Rs. 3,09,000. 3) The net decrease in cash and cash equivalents for the period was Rs. 25,370, with a closing cash and bank balance of Rs. 3,030.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    1

    FINANCIAL REPORTING, STATEMENT AND ANALYSIS


    ASSIGNMENT FOR 2ND SEMESTER
    Name : Dishant Tibrewal
    SUBMISSION DATE – 16/07/21

    B
    2

    Solution:
    (Indirect Method)
    Cash Flow Statement of……..as at………..

    Particular Amount (Rs.) Amount


    (Rs.)
    Cash from Operating Activities:
    Difference in the balance of Reserve & Surplus (85,530 – 60,000) 25,530
    Add: Dividend Provided 10,000
    Add: Tax Provided 10,000
    20,000
    Profit before tax 45,530
    Add: Non Cash and Non-operating Expenses & Losses:
    Add: Preliminary expenses written off 4,500
    Add: Depreciation Provided on Plant & Machinery (33,000+2,000- 5,000
    30,000)
    Add: Depreciation on Furniture provided (8,000-7,000) 1,000
    Add: Depreciation in Motor Vehicles (6,000-5,000) 1,000
    Add: Goodwill written off (40,000-36,000) 4,000
    15,500
    Less: Non-operating Income:
    Less: Profit on sale of Machine (25,000-20,000) (5,000)

    Operating Profit before changes in working capital (c/f) 56,030


    Add: Decrease in Current Assets and Increase in Current Liabilities:
    Add: Prepaid Insurance 1,500
    Add: Bills Payables 1,000
    Add: Creditors 20,000
    22,500
    Less: Increase in Current Assets and Decrease in Current Liabilities:

    Less: Stock (60,000)


    Less: Debtors (3,000)
    Less: Bills Receivable (8,000)
    Less: Interest Accrued (1,300)
    Less: Outstanding wages (2,500)
    Less: Interest outstanding (5,300)

    (80,100)
    Cash last in operations (1,570)
    Less: Tax paid (7,800)

    Net Cash used in operating Activities (c/f) (9,370)

    Add: Cash from Investing Activities:


    Add: Purchase of Land & Building (90,000)
    Add: Purchase of Plant & Machinery (28,000)
    Add: Sale of Plant & Machinery 25,000
    Add: Sale of Investment 19,000
    Add: Sale of Furniture 3,000

    Net Cash used in Investing Activities (3,25,000)


    3

    Particular Amount (Rs.) Amount


    (Rs.)
    Add: Cash from Financing Activities:
    Add: Proceed from Issues of Shares 1,94,000
    Add: Secured Loan received 1,25,000
    Add: Dividend paid (10,000)
    Net Cash flow from Financing Activities 3,09,000
    Net decrease in cash & cash equivalent during the year (25,370)
    Add: Opening Cash & Bank balance 28,400
    Closing Cash & Bank balance 3,030

    ---------------------------------------------------------------------------------------------------------------------------

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