Scribd Logo
Upload

Welcome to Scribd!

  • 14 views

    SAPL Cash Flow

    Uploaded by

    Dibyendu Dey Chakraborty
    1) Cash flow from operations was Rs. 11,000 due to a net income of Rs. 49,000 along with non-cash expenses like depreciation and amortization, offset by changes in current assets and liabilities. 2) Cash flow from investing activities was Rs. -77,000 due to purchases of assets, bonds, and investments exceeding proceeds from asset sales. 3) Cash flow from financing activities was Rs. 100,000 due to shares issued exceeding dividend payments and bond purchases.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    SAPL Cash Flow

    Uploaded by

    Dibyendu Dey Chakraborty
    14 views11 pages
    1) Cash flow from operations was Rs. 11,000 due to a net income of Rs. 49,000 along with non-cash expenses like depreciation and amortization, offset by changes in current assets and liabilities. 2) Cash flow from investing activities was Rs. -77,000 due to purchases of assets, bonds, and investments exceeding proceeds from asset sales. 3) Cash flow from financing activities was Rs. 100,000 due to shares issued exceeding dividend payments and bond purchases.

    Original Description:

    FRA

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    1) Cash flow from operations was Rs. 11,000 due to a net income of Rs. 49,000 along with non-cash expenses like depreciation and amortization, offset by changes in current assets and liabilities. 2) Cash flow from investing activities was Rs. -77,000 due to purchases of assets, bonds, and investments exceeding proceeds from asset sales. 3) Cash flow from financing activities was Rs. 100,000 due to shares issued exceeding dividend payments and bond purchases.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    14 views11 pages

    SAPL Cash Flow

    Uploaded by

    Dibyendu Dey Chakraborty
    1) Cash flow from operations was Rs. 11,000 due to a net income of Rs. 49,000 along with non-cash expenses like depreciation and amortization, offset by changes in current assets and liabilities. 2) Cash flow from investing activities was Rs. -77,000 due to purchases of assets, bonds, and investments exceeding proceeds from asset sales. 3) Cash flow from financing activities was Rs. 100,000 due to shares issued exceeding dividend payments and bond purchases.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 11

    CASH FLOW-SAPL

    Cash flow from operations Cash flow from Investing activity


    Profit before tax 480 Proceeds from disposal of assets
    Loss on sale of assets 20 Computers purchased
    Dividend received 50 Securities purchased
    Depreciation 200 Proceeds from securities purchased
    Prepaid tax 20 Dividend received
    Investment in subsidiary
    Increase in account receivables 200
    Decrease in account payable 50
    Dividend to receive 15
    Gain on sale of mutual funds 100
    700 435
    Cash flow from operating activities before taxes 265
    Tax paid 80
    185
    Cash flow from Financial activities
    Stocks issued 4500
    Stocks purchased back 250
    Dividend paid 70
    4500 320
    4180
    sting activity
    sal of assets 80
    100
    1000
    ities purchased 500
    50
    300

    630 1400
    -770
    Cash flow from operations Cash flow from Financing activity
    Net profit before tax 3530 Share capital issued
    Depreciation 450 Proceeds of long term debt
    Interest expense 400 Dividend paid
    Interest Income 300 Interest paid
    Dividend income 200 Loan paid
    Foreign exchange loss 40
    Decrease in accounts recivables -500
    Increase in accounts payable -1740
    Decrease in inventory 1050
    3230
    2730
    taxes paid 860 1870
    Casflow from Investing activity
    Dividend income 160
    Purchase of fixed assets 350
    Proceeds from sale of plant 20
    Interest received 200
    30
    from Financing activity
    250
    of long term debt 250
    1200
    270
    180

    -1150
    RAJNEESH COMPANY

    Cas
    Inventory 1050
    Net profit 3350 Dividend income 200
    Depreciation 450 Purchase of fixed assets
    Interest expense 400 Interest received 200
    Interest income 300 Loan 250
    Dividend income 200 Proceeds from asset disposal 20
    Foreign exch loss 40
    Increase in receivable 500
    decrease in payable 1740
    5290 2740
    2550
    taxes paid 900
    Stock sold 250
    Dividends paid 1200
    Interest paid 270
    350
    01.04.2010 30.09.2010
    Equity & Liability P&L account
    Owner's Capital 2000 2040

    Bank loan 4000 3800


    Unearned revenue 30
    Accounts payable 490
    Accrued wages 30
    6000 6390

    Cash 1000 1465 cog 455


    Office land 800 800
    Equipment 1000 950
    office building 3000 2925
    Prepaid insurance 200 100
    Inventory 30
    Accounts receivable 120

    6000 6390
    P&L account

    Revenues earned 1820


    830 Cost of goods sold 455
    Gross margin 1365
    Interest 240
    Insurance 100
    240 Salary 630
    Wages 130
    Electricity 100
    Depreciation 125
    435 1325
    30
    Rajaneesh company
    Cash flow from operating activities Cash flow from Financing activities
    Net Income 49000 Purchase of current asset
    Depreciation 4000 Investment in stock
    Patent ammortization 3000 Proceeds from assets disposal
    Gain on sale of assets 2000 Building addition cost
    Increase in current asset 35000 Net Cash flow from Financing activities
    Decrease in current liability 13000
    Loss from bonds 5000
    Net Cash flow from operating activities 11000

    Dividend paid 27000


    Bonds purchased 33000
    Issuance of share 100000
    25000
    14000
    100000
    -111000

    You might also like