Cash Flow Statement Page 26
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30MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
Creditors A/c
Dr.
Cr.
Particulars
Amount
Particulars
Amount
Rs.
Rs.
Notes
Cash A/c
73,000
Balance b/d
14,000
(Bal. Fig.)
Balance c/d
39,000
Purchases A/c
98,000
1,12,000
1,12,000
Fixed Assets A/c
Particulars
Amount
Amount
Rs
Rs
Balance b/d
50,000
Depreciation
8,000
Purchase of fixed asset
49,000
Balance c/d
91,000
99,000
99,000
Cash flow Statement (Indirect Method)
For the year ended march, 31, 2006
Particulars
Rs.
(A)
Cash flow from Operating Activities :
Net profit as per Profit and Loss A/c
4,000
Add : Provision for Tax (See provision for Tax Account)
4,000
Net profit be fore Tax
8,000
Add : Depreciation
8,000
Operating profit before working
Capital Changes
16,000
Add : Decrease in Current Assets or
Increase in Current liabilities
Increase in Creditors
25000
Less : Increase in current assets or
Decrease in Current liabilities
Increase in Debtors
(15000)
Increase in Inventory
(25000)
Increase in prepaid expenses
(2,000) (17000)
Cash from Operating Activities
(1,000)
Taxes paid
(2,000)
Net cash from Operating Activities
(3,000)
87
ACCOUNTANCY
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