Cash Flow Statement Page 11
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30MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
End of the year
Beginning of the year
Amount
Amount
(Rs.)
(Rs.)
Current Items
Notes
Cash
130,000
140,000
Debtors
200,000
180,000
Inventories
290,000
300,000
Prepaid expenses
15,000
16,000
Account payables
102,000
1,16,000
Solution
Cash from operating Activities
Details
Amount
(Rs.)
Net Income
1,10,000
Adjustment for non cash and Non-operating items
Add Depreciation
44,000
Operating Profit before
154,000
working capital changes
Current Assets :
Add : (a) Decrease in inventories
10,000
(b) Decrease in prepaid expenses
1000
11000
165,000
Deduct : (a) Increase in Debtors
(20,000)
Current liabilities
(b) Decrease in Account payables
(14,000)
34,000
Net Cash flow from
operating Activities
131,000
72
ACCOUNTANCY
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