State whether the following will increase, decrease or have no effect on cash flow from operating activities while preparing cash flow statement.
(i) Decrease in outstanding employees benefits expenses by ₹ 3,000 (ii) Increases in prepaid insurance by ₹ 2,000
Which of the following transactions will result into flow of cash?
Interest received on investments will come under which type of activity from the following, while preparing cash flow statement of a non-financial enterprise:
State the primary objective of preparing a cash flow statement.
Give the meaning of Cash Flow Statement.
From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. Prepare the cash flow statement.
Particulars | Note No. | 31st March,2009 Amt (Rs) | 31st March,2010 Amt (Rs) |
---|---|---|---|
I. EQUITY AND LIABILITIES | |||
1.Shareholders' Funds | |||
(a)Share Capital | 45,000 | 65,000 | |
(b)Reserves and Surplus | 1 | 24,000 | 42,000 |
2.Current Liabilities | |||
Trade Payables | 8,700 | 11,000 | |
Total | 77,700 | 1,18,000 | |
II.ASSETS | |||
1.Non-current Assets | |||
Fixed Assets | 46,700 | 83,000 | |
2.Current Assets | |||
(a)Inventories (Stock) | 11,000 | 13,000 | |
(b)Trade Receivables (Debtors) | 18,000 | 19,500 | |
(c)Cash and Cash Equivalents | 2,000 | 2,500 | |
Total | 77,700 | 1,18,000 |
Notes to Accounts
Particulars | 31st March 2009 (Rs) | 31st March, 2010 (Rs) |
---|---|---|
1.Reserves and Surplus | ||
General Reserve | 14,000 | 27,000 |
Surplus, i.e.Balance in Statement of Pofit and Loss | 10,000 | 15,000 |
24,000 | 42,000 |
Additional Information
Under which type of activity will you classify 'Furniture purchased for cash' while preparing cash flow statement?
Cash receipts from sale of machinery by a machinery dealer will be considered which type of activity from the following while preparing Cash Flow Statement?
Why is separate disclosure of cash flows from investing activities important? State.
Give any one example of an activity which is an Investing Activity for every type of enterprise.