Statement

Cash flow

Advanced Accounting Lecture - 6

By – CA Nitin Goel
RECAP
1 Basic & Question
corupts
TOPICS
1 Basic & Questions
concepts
# &13
Cash
flow statement

A) Operating
Activities

2000
Prigitsgore
items
tal & entraordina / ,
000

As set Soooo
Deprivation
- on Find

Soon
↑ Discount on Issue
of
des.
Whol S

>
-

Intecyt of detentio 35000

F ,

Profit Investments (20000

y
on Sale
-

Interest on Investment
ros
operating ingit byou working pita change 2800000
S S

Ferran in
Investory (118000
Decrease in Track Res 4900

Inmate in Trade 300

Peydes
Ferron in /
Expense -for
 case 2694000
generated from operations S
/

Tau
paid (1050000
-

Is 9000
Extraordina from
- item : come 1734000
Lew
S
Suit - F

3) Investing
Activities
3G0
Sal Investment
of Gover Short
Interest on Investinents -

4) Financing Interest
Activities

on debentury
(350000
(15000 105) Redemption Pry. (1575000)
of
X show

Issue 600000
(50000 X
12) - Equity shars

(1500000 X10 % ) Preference diviced

paid 15000
Divided
paid (50050)
Interim divical paid &
3000s) &
75000)
Net
Inco/ (Del) in casud can
Eg. (16100)
196300
+ Eg
opening &
cast casn .

&d Eg 35300
closing
ush ren .
-
 Cash
# 015 flow statement

A) operating
Activities

Lash Sch 1150000

-

collection 2053000
from
deston

( 150000 + 2050000 -

147000
Cash Purchases (6000
Pay must to creditors
(735000)
178000 + 740000 -

8300
Expense paid (1248000
(1240000 S5000 -
+
63000 -

Cash 1160000
generated from operations
-
In come tan
poid 1530000 8500

B) Investing sale
Activities

furniture 12008
of
Purchase
1830000) 1318000)
of Machiney
 2)
Financing
Activities

Redemption
y Pry.
Share (102 + 34.) 10,000)
Issue
of Equity Share (60000 X1)
720 000

Divided
Paid (40000 +
10000) 0000)
And
Net Increase in 52000
cash & Cash Eq.

(BJ)
+
opening
75000
cond can Eg .

Eg.
Rosing cased ush
125000
WN
Creditor All
=
Debtors All

⑮soo
7800
To Bd3/d 15000
Bycesh
(3 % )
To
concess Bydb/d
To
Joes/indity (38) Purchas 7400
2050000
By Belyd 14700 By (ivdit)
(3200000 1150000)
-

TOBdyd 8300
=>
-
(8000-600s)
= z
 cash
# 016
flow statement

(crons) grows
operating
Activities
A)
Cash San (135cr x 60 +
)
81

collection duston 49
from
(45 + 5x40-1) -

So)
Sy
Cash Purchons (55x20 +
) (1)

Payment to creditors
(42)
[21 + 80 %) -

23)
44
(18)
Schy
Administrative & Cup
Sclay (2)
Cash 37
generated from operations
-
Tan
paid (8) S'9
-
3) Investing Activities

Sall
of Investments (12 + 2 .

40)
14 40-

Purihon
of
Plant (21-10) # . 40
3

1)
financing
Activities

Divided paid (11 70)

-

Redemption of Desertom
(22015) (5)
Interest des
1 50)1 120
.

on
20) .

Net Ferre 12 20
in &
-

cash cash Eg .

6
opening
+
land can Eg
-

Mosing and Eg. 18G0

.

usn
# M17 (A) Cash
flow statement : Direct Method

A) operating Activities

Cash saes
(ES 3000000
S
S

was paid (1 , 000)

0
,

Oggic Eperns (70000)

(50000)
Selling Expense
Payment to Trade
joyables #220000
cash 570000
generated from operations
-

Income +an
paid Her 460000
-

B) Investing Activities
Sale
of Investments (1640000 + 4000 168000

Puribon
of Plant & Mach
-
(70000 9 20 000
,
,
2) Financing Activitie

Divided
paid (80000
Repaymentof bonn wor (400000)
Interest on bank war
Lord 1490000)
-

Net Incuel in losh & sh Eg. 950000

opening
+
usu & rest Eg. 45000

Losing & Es
ush Cash .

1400000
S

-
(B) Cash ·
Indirect
flow from operally
Activities Method

560000
Net
profit by on tan

other
400
Dep
+ - On assets

- Fruitur Good
Depor
Profit (nor
of
-

on Sale Investment

- Interest on bank Noor 1000

-

Operany Pogit Lyon Working regitd shayes

65000
,

(30000
Dec in Trade
Payche
Ins in (5000/
Freetory -

cash Stop
generated from operations
>
-
Fan
said Are
4600
-
 Pogit Beyon
No Tan
Computation of
Net
·

Gross 750000
Profit
Oggia [perna (70000)
-

seeny Supern (3000)

-

Interest on bank
Ca (1000
+
Profit on
of
sole Inrestruct 40000

Depreciation on Furnitu /800ad

Dep
-
other asset
-

on

infit by on tan
-
Homework

Revise what is done in class

# 2 & 29
2 Mins Summary

crupts & Example

Basic