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Sh yar farm, , Ses SSS Sees ses a ae ee Be , , , , , , , , Profit & Loss Account, z Particulars, 45,000 | By Gross profit, 17,000 | By Profit on sale of Machinery, By Interest Received, , , , 223, , Loss Account of s trader, determine the amount of ‘Funds from Business, , 3,00,000, , , , Celeulate Funds from Operations’ Sum the Sollowing Prost & Lous Ak of afta?, , , , , , , , , , , , , , , , , , , , , , , , , , , Profit & Loss Account, z Particulars iz, 1.25,000 | By Gross Profit | 6,00,000, 50,000 | By Profit on Sale of Building | 5,000, 25,000 | By Refund of Tax | 10,000, 50,000 | By Dividend | 10,000, 5,000, 4,000 |, To Loss on Sale of investment 6,000 |, To Provision for Tax 10,000 |, To Discount on Debentures 10,000 |, To Net Proft 3,409,000 | =, 6,25,000 6,25,000, 19. 3.4315 Sostes ose oe Pees vas :, P Lid has presented the following Balance Sheets as at 31st March, 2014 and 2015 :, Particulars | 1-3-2014 | 31-3-2015, L EQUITY & LIABILITIES, Shareholders’ fund : | z z, Share capital | 60,000 60,000, Reserves 2,650 1,200, Current liabilities : ” a, Trade, partion 63,500| 61,600, IL ASSETS:, Non-current assets :, Building (net) 50,000, 48,000, Plant (net) ( 9,000 8,500, ‘urrent assets :, 4 Inventories 500 100, Trade receivables 1,500 yom, Cash and cash equivalents 2,500 4, eo 63,500 | _61,600, , , , , , , , , , , , , , Sa a Bae A ara wre & aa ra ae Faas Sa war, , changes hwilding and plant values are due to depreciation. Prepare Funds Flow Statement,, eae ee ced 1,050; Funds from operations ¢ 1,050; Total of Funds Flow Statement ? 1,050}, , >», fp,

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224 wererta Safa, , 1. Taste a nis eo Basie, , _, , , , , , Following are the Balance Sheet of Raja Company Ltd. : (ending 31st Marep), ” _____ Particulars _ es —|___2014| 2g, I. EQUITY & LIABILITIES: | ap, Shareholders’ fund : | r, Share capital 1,00,000 | 1,20,009, Reserve and surplus, Reserve 10,000 | 12,009, Statement of P& L—surplus 7 \\~" \\ 5,000, 10,009, Non-current liabilities: |, 6% Debentures 40,000 10,000, Current liabilities : |, Trade payables : “|, Creditors ote 12,000, Bills payable . 1,000, 1,69,000 | —1,65.000", I. ASSETS:, Non-current assets :, Plant 40,000 36,000, ' Building 50,000} 79,000, Current assets :, Trade receivables :, Debtors 39,000 30,000, Bills receivable 20,000 10,000, Cash and cash equivalents 20,000! 10,000, 1,69,000 1,65,000, , , , , , , , , , , , , , , , , , , , , , ag vane faaror Far afer |, Prepare Fund Flow Statement, , (Ans. Decrease in Working Capital t 28,000; Funds from operations & 11,000; Total of Funds Flow Statement t, , 59,000), , 12. 21 51d, 2014 Hi 2015 & fre at faced & carved BMT a Tare carta eu frac dare Bee z :, , From the following two Balance Sheets as on 31st March, 2014 and 2015, you are required to prepare Statement, , , , , , , , , , , , , , showing Flow of Funds :, ; Bist March, poe mie] 308, L -Waen We etfaed (EQUITY AND LIABILTIES) : z z, Sierenfea @ BIT (Shareholders’ fund) : |, A Tait (Share capital) 2,00,000 | — 250,000, wfaenfra 24 (Retained earnings) 10,000} 25,000, ae efara (Current liabilities) ; |, zraite 24 (Trade payables) 60,000] 35,000, 2,70,000 | 3,10,000, U. aafeai (ASSETS) : |, in-ae wafeai (Non-current assets) :, ‘qf (Land) 40,000 60,000, we weafeal (Current assets) :, Tee cai Mes AAG (Cash and cash equivalents) 35,000| 50,000, @amait@ oT (Trade receivables) 1,25,000 | — 1,20,000, 2M 4 4] (Inventories in trade) 70,000 80,000, | 2,70,000 | 3,10,000_, , , , , , , , , , (Ans. Increase in working capital % 45,000, Funds from operations © 15,000; Total of Funds Flow Statement, , % 65,000)

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mle ware fear 225, 1s. 24 fe. & Fs feed 8 ere ware fear dan aif :, From the following Balance Sheets of Hemendra Ltd., prepare a Funds Flow Statement :, ae Particulars 313.14 | 91.3.16, ‘. EQUITY & LIABILITIES:, , Shareholders’ fund : z z, Share capital 36,000 38,000, Statement of Profit & loss—surplus 5,800 7,000, , Current liabilities :, , Trade payables :, Sundry creditors 6,400 7,600, Bills payable 6,400 7,600, 54,600 60,200, IL ASSETS:, , Non-current assets :, , Plant & Machinery 4,000 4,400, Furniture 1,600 1,800, Land & Building 6,000 8,000, , Current assets :, , Cash and cash equivalents 12,000 8,000, Trade receivables 31,000 | __ 38,000, 54,600 | 60,200, , , , , , , , , , , , , , = 3,200], 14. frafefas gears antes fees a dar afer :, From the following Comparative Balance Sheets prepare :, (a) araisite dot F oad ar ue frac, A statement showing the changes in working capital., (b) BE & AAT Ua vari a wa, A statement of sources and uses of Funds., , (Ans. Increase in working capital = 600; Funds from operations % 1,200; Total of Funds Flow Statement, , , , , , , , , , , , , , , , : Bist March, cs Particulars aa aS, L EQUITY & LIABILITIES: z e, , Shareholders’ fund :, , Capital 50,000 40,000, Retained earnings 4,600 2,000, , Current liabilities :, , Account payable 9,000 14,000, 63,600 56,000, UL. ASSETS: ,, , Non-current assets :, , Current assets : 13,200 10,000, Cash and cash equivalents 9,400 6,000, Account receivable 23,000 24,000, Inventories 18,000 | __16,000_, , 63,600 56,000, , , , , , , , = 12,600], 15. fra faeal 4 are gare faaro dar afar :, From the following Balance Sheets, prepare funds flow statement :, , {Ans. Fund used in operations 2 2,600; Decrease in working capital % 9,400; Total of Funds Flow Statement, , , , , , , , , , Bist March, [Bist March,, ey) 2014 2015, I. EQUITY & LIABILITIES:, Shareholders’ fund : z z, Share capital 80,000| 85,000, Statement of P & L—surplus 14,500 24,500, , , , , , Lh», , Lf &™

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Non-current liabilities:, Debentures, , Current liabilities :, Trade payables, , Il. ASSETS :, , Non-current assets :, Land & Building, Plant & Machinery, , Current assets :, Inventories, Trade receivables, Provision for doubtful debts, Cash and cash equivalents, , , , , , , , Fi hot, 9,000 5,00, 1,03,500| —1,t9'50p, ee l,500°, 50,000| 50,000, 24,000| 34.009, 9,000 7,000, 17,500} 20°80, (4,000) a,300), 4,000 9,000, 1,03,500| __1,19.500, , , , , , , , [Ans. Increase in working capital ¥ 10,000; Funds from operations % 10,000; Total of Funds Flow Statement, , = 20,000] ;, 16. 47d 2014 0a 2015 & ara A ver fe. & fees Pa wea:, , ‘The Balance Sheets of Pawan Ltd. at the end of March 2014 and 2015 were as follows :, , , , , , , , , , , , , , Particulars 31-3-2014 | 31-3-2015, L EQUITY & LIABILITIES : z z, Shareholders’ fund :, Equity share capital 13,000 17,500, Preference share capital 7,000 7,500, Statement of P & L—balance (Surplus) 2,000 3,000, Current liabilities :, Trade payables 10,000 7,000, 32,000 35,000, IL ASSETS:, Non-current assets :, Plant & Machinery 5,000 6,000, Furniture 2,000 7,500, Current assets :, Inventories 8,000 5,000, Trade receivables 7,000 8,500, Cash and cash equivalents 10,000 8,000, 32,000 35,000, , , , , , , , , , , , wages aaa & arene oe ara ardsire Toh H afracta ar fare oa ara ware Ferrer Fare BAT eI, You are required to prepare a Statement of Working Capital Changes and Statement of Funds Flow from the above, ante (Meerut, 2011 Figurs 10 Times), , (Ans. Decrease in working capital t 500; Funds from operations ¥ 1,000; Total of Funds Flow Statement ¥ 6,500. i, , , , , , , , , , , , . fre faa & ara ware faa care aif :, , From the following particulars, prepare the Funds Flow Statement :, Equity & Liabilities 142014 BI.2015 ___ Assets 14.2014 B1.3.2015—, z z . a, Capital 74,000 | 74,500 | Land 15,000} 20,000, Long-term Loan 15,000 | 22,500 | Building 20,000 | 22,500, Creditors 18,000 | 20,500 | Machinery 40,000 | 43,000, Stock 12,500| 11,000, Debtors 16,500 18,200, Cash 3,000 2,800, , 1,07,000 | 1,17,500 1,07,000 |, , , , , , , , , , , , , , , , , , , , , , =, ad rare are ferstt wart & fer, 15,000 ¢ a carevor fame are] avi Ge BI & MIAMI oh 9G 1.4.14 aI 13,500 ®, , I 31.3.15 I 18,000 & aT!

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» 'e wie ware fare 227, During the year, drawings by the proprietor for personal use amounted to & 15,000. Provision for depreciation on, machinery stood at % 13,500 on 1.4.14 and & 18,000 on 31.3.15., , (Ans. Decrease in working capital = 2,500; Funds from operations % 20,000; Total of Funds Flow Statement, % 30,000; Profit of the year % 15,500], 18. 31 1a, 2014 Sit 31 Td, 2015 a az. Wi. fe. & Paes ve a:, The Balance Sheets of R-P. Ltd. as on 31st March, 2014 and 31st March, 2015 were as follows :, , , , , , , , , , , , , , , , , , , , , , , , , , oa Particulars 31a14_ | 313,15, I. EQUITY & LIABILITIES: a, Shareholders’ fund : 24 x, Equity share capital ~ 90,000 | ~ 1,30,000, Reserve and surplus :, General reserve 10,000} 15,000, Profit & Loss—balance 20,000} 30,000, Non-current liabilities :, 15% Debentures — 20,000, Current liabilities :, Trade payables 37,400| 42,000, 1,57,400 | _2,37,000, I. ASSETS:, Non-current assets :, Fixed’assets 93,400 | —1,66,000, Current assets :, Inventories 22,000| 26,000, Trade receivables 36,000| 39,000, Cash and cash equivalents 4,000 5,000, Other current assets : At ei as aye, Unamortised preliminary expenses 3) 2\~ s\o\% 2,000 1,000, [4vy) 157,400 | _2,37,000, , , , aifattad FAA (Additional Informations) :, , (i) “ari sais GT ZF 23,400 (Depreciation charged on fixed assets ¥ 23,400)|, , Gi) A8aT At Tt Fw 20,000 z araist fear TAT (Dividend of % 20,000 was paid on Equity share capital)!, , arse Sat 8 airada an fearon aan aire ware fran dare ata, , Prepare a Schedule of changes in Working Capital and Funds Flow Statement., , (Ans. Increase in Working Capital % 3,400; Funds from Operations % 59,400; Total of Funds Flow Statement ® 1,19,400], 19. Tae weeds fe. & fra face 4 ad 2014-15 % fou ardotte Got A oftada at orga cen are are faa Gare, , aaa :, , From the following Balance Sheets of Royal Industries Ltd. make out Schedule of changes in Working Capital and, Funds Flow Statement for the year 2014-15 :, , , , , , , , , , , , = Particulars isd] 2014-15, L EQUITY & LIABILITIES:, Shareholders’ fund : z z, Equity share capital ne ahah 3,00,000 | 4,00,000, Reserve and surplus : or ¢. é Wy, Recunbiee PrattumReeeye Gd Krgern) 6,000 8,000, General reserve 76,000 1,12,000, Statement of Profit & Loss—surplus 30,000} 48,000, Non-Current liabilities :, 12% Debentures 1,50,000 | 1,00,000, Current liabilities 1,15,000, 6,77,000, I. ASSETS:, Non-current assets :, Land and Building 2,00,000 | 1,70,000, Plant 80,000 2,00,000, Goodwill 1,15,000| ‘90,000, Current assets 282,000 | _3,57,000, , , , 6,77,000 | __8,17,000, 2k Rane FOVS DR F, Ape es Herd avoay WHS pT, A+) oer 25,000 = ae : y