Class work Questions for Cash Flow Statements

1. From the Following information Calculate Cash Flow from Financing Activities during 2023-24:

Particular March 31, 2024 (`) March 31, 2023 (`)

Equity Share Capital 6,00,000 5,00,000
10% Debentures 4,00,000 1,00,000
12% Banks Loan 2,00,000 3,00,000

Additional information:
(i) Bank loan was repaid on 31st March 2024.
(ii) Debentures were issued at 10% discount.
(iii) Dividend paid during the year ` 40,000.
(iv) Equity shares were issued at premium of 20%.
2. From the Following information Calculate Cash Flow from Financing Activities during 2023-24:

Particular March 31, 2024 (`) March 31, 2023 (`)

Equity Share Capital 9,00,000 7,00,000
10% Debentures 1,00,000 3,00,000
12% Banks Loan 8,00,000 6,00,000
15% Preference Share Capital 3,00,000 4,00,000
Bank Overdraft 1,70,000 2,00,000
Securities Premium Reserve 2,00,000 1,00,000

Additional information:
(i) Bank loan was taken on 1st April, 2023.
(ii) Preference shares were redeemed on at 10% premium.
(iii) Dividend paid on equity shares at 10%.
(iv) Interest on Debentures were paid during the year 2023-24 ` 30,000.
3. From the Following information Calculate Cash Flow from Investing Activities during 2023-24:
Particulars March 31, 2024 (`) March 31, 2023 (`)
Machinery 6,00,000 3,00,000
Furniture 70,000 80,000
Land 5,00,000 6,00,000
10% Investments 2,50,000 3,00,000
Goodwill 4,00,000 5,00,000

Additional Information:
(i) Depreciation Charged on machinery during the year 2023-24 ` 90,000.
(ii) A Machine of ` 80,000 was sold at ` 60,000.
(iii) Investments were sold at a profit of 20%.
4. From the Following information Calculate Cash Flow from Investing Activities during 2023-24:
Particulars March 31, 2024 (`) March 31, 2023 (`)
Machinery 10,00,000 7,00,000
Furniture 3,50,000 4,00,000
Land 8,00,000 12,00,000
10% Investments 5,00,000 4,00,000
Goodwill 2,50,000 1,00,000
 Class work Questions for Cash Flow Statements
Patents 40,000 1,00,000
Shares in X Ltd. 3,00,000 2,00,000

Additional Information:
(i) Depreciation Charged on machinery during the year 2023-24 ` 70,000.
(ii) A Machine costing ` 1,50,000 (depreciation on machine ` 20,000) was sold at ` 1,10,000.
(iii) Land was sold at a profit of 10%
(iv)Dividend received at 12% on shares of X Ltd.
(v) Machinery of ` 1,00,000 was purchases by issuing shares to vendor.
(vi)Investments costing ` 60,000 were sold at ` 80,000.
5. From the Following information Calculate Cash Flow from Investing Activities during 2023-24:
Particulars March 31, 2024 (`) March 31, 2023 (`)
Machinery 10,00,000 8,00,000
Accumulated Depreciation 7,00,000 5,00,000
Additional information:

(i) A Machinery costing ` 2,00,000, accumulated depreciation on machinery ` 80,000 was sold
during the year at ` 70,000.

6. From the Following information Calculate Cash Flow from Investing Activities during 2023-24:
Particulars March 31, 2024 (`) March 31, 2023 (`)
Machinery 10,00,000 5,00,000
Accumulated Depreciation 5,00,000 2,00,000
Additional information:

A Machinery costing ` 90,000, accumulated depreciation on machinery ` 40,000 was sold during the
year at ` 60,000.

7. From the following calculate Operating profit and Net Profit:

Net Sales ` 20,00,000 (including credit sales ` 4,00,000); Purchases ` 12,00,000; Wages ` 2,00,000;
Office Expenses ` 60,000; Interest on Investments ` 30,000; Interest on Debentures ` 50,000; Loss on
sale of Machine ` 60,000

8. From the following calculate Operating Profit:

Net profit before tax ` 6,00,000; Loss on sale of furniture ` 80,000; Interest on Loan ` 90,000, Rent
Received ` 50,000; Profit on sale of machine ` 20,000.

9. From the following Calculate Cash Flow from Operating Activities:

Particulars March 31, 2024 (`) March 31, 2023 (`)

Surplus of Statement of Profit & Loss 5,00,000 2,00,000
Furniture 2,50,000 3,00,000
Goodwill 3,00,000 3,50,000
Trade Receivables 40,000 20,000
Trade Payables 10,000 40,000
Patents 70,000 40,000
Inventory 40,000 50,000
10% Debentures 1,50,000 1,00,000
 Class work Questions for Cash Flow Statements
10. From the following Calculate Cash Flow from Operating Activities:

Particulars March 31, 2024 (`) March 31, 2023 (`)

Surplus of Statement of Profit & Loss 5,50,000 4,00,000
Furniture 1,90,000 2,50,000
Goodwill 80,000 1,00,000
Trade Receivables 60,000 50,000
Trade Payables 70,000 50,000
Patents 30,000 1,00,000
Inventory 90,000 60,000
15% Bank Loan 3,00,000 2,00,000
11. From the following Calculate Cash Flow from Operating Activities:

Particulars March 31, 2024 (`) March 31, 2023 (`)

Surplus of Statement of Profit & Loss 8,50,000 5,00,000
Furniture 3,00,000 3,50,000
Goodwill 90,000 1,00,000
Trade Receivables 1,20,000 90,000
Trade Payables 80,000 60,000
Patents 80,000 1,00,000
12% Investments 50,000 2,00,000
10% Debentures 2,50,000 2,00,000
Additional Information:

(i) A machine of ` 2,00,000 was sold at ` 1,60,000.

(ii) Debentures were issued at 10% discount.
(iii) Investment were sold at profit of 20% on 1st April, 2023.

12. From the Following information Calculate Net Profit before Tax
during 2023-24:
Particulars March 31, 2024 (`) March 31, 2023 (`)
Surplus of statement of Profit and Loss 6,00,000 3,00,000
General Reserve 2,00,000 1,00,000
Additional information:

(i) Provision for tax made during the year ` 80,000.

(ii) Dividend paid during year ` 50,000.

13. From the following Calculate Cash Flow from Operating Activities:

Particulars March 31, 2024 (`) March 31, 2023 (`)

Surplus of Statement of Profit & Loss 2,50,000 1,40,000
Prepaid Expenses 50,000 80,000
Goodwill 1,00,000 1,30,000
Trade Receivables 1,50,000 1,00,000
Trade Payables 80,000 70,000
Patents 30,000 1,20,000
12% Debentures 2,50,000 3,00,000
General Reserve 4,50,000 6,00,000
Provision for Depreciation 1,60,000 1,20,000
 Class work Questions for Cash Flow Statements
Additional Information:

(i) Patents of ` 40,000 was sold at ` 35,000.

(ii) Debentures were redeemed during the year at 10% premium and loss due to redemption was
debited to the Statement of Profit and Loss of 2023-24.
(iii) Interim Dividend paid during the year 2023-24 ` 40,000.

14. From the following Calculate Cash Flow from Operating Activities:

Particulars March 31, 2024 (`) March 31, 2023 (`)

Surplus of Statement of Profit & Loss 4,80,000 3,00,000
Outstanding Expenses 50,000 60,000
Goodwill 1,50,000 1,00,000
Trade Receivables 20,000 60,000
Trade Payables 40,000 50,000
Patents 80,000 1,00,000
10% Debentures 1,50,000 3,00,000
General Reserve 1,50,000 1,00,000
Provision for Depreciation 1,80,000 1,30,000
Additional Information:

(iv) Patents of ` 10,000 was sold at ` 15,000.

(v) Debentures were redeemed during the year at 10% premium and loss due to redemption was
debited to the Statement of Profit and Loss of 2023-24.
(vi) Interim Dividend paid during the year 2023-24 ` 60,000.