Cash flow statements
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Cash flow statements






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Cash flow statements Presentation Transcript

  • 1. 2007 2008General 12.5L 16.8LReserves Retained profit for 2007-08 is Rs.4.3L(16.8-12.5)
  • 2. 2007 2008Stock 4.8L 6.4L ↑ in Stock 1.6L © Out flow is 1.6L ↑ in W.C. 1.6L
  • 3. 2007 2008Receivables 7.2L 6.2L ↓ in Receivables Rs.1L 6 inflow is Rs.1L ↓ in W.C.Rs.1L
  • 4. 2007 2008Creditors 5L 8L ↑ in creditors Rs.3L 8 inflow is Rs.3L ↓ in W.C
  • 5. 2007 2008Outstanding 3L 2LExpenses ↓ Outstanding expenses Rs.1L 2 Out flow Rs.1L ↑ W.C.Rs.1L
  • 6. Following items are non cash items:-• Depriciation• Goodwill writtenoff• Preliminary expenses writtenoff
  • 7. Investing Activities:• Purchase of Fixed Assets• Sale of Fixed Assets• Purchase of Investment• Sale of Investment
  • 8. Profit or loss of Fixed assetsor investment will be taken in Operating Activity.
  • 9. Financing Activity consists of• Share Capital• Loan fund• Dividend Paid
  • 10. Which is operating Activityas per Cash Flow Statement? A] Interim Dividend B] Telephone Expenses C] Purchase of Car D] None of the above
  • 11. Calculate fund from investment activity:-• Purchase of investment Rs.4L• Sale of fixed Asset Rs.3L1]Rs.7L2]Rs.4L3]Rs.1L4]Rs.3L
  • 12. Calculate fund from financing activity:-• Issued Shares Rs.4L• Debentures paid Rs.2L1] Rs 4L2]Rs 2L3]Rs 6L4]None of the above
  • 13. Cash Flow can be prepared by ________Methods.1] 1 Method2] 2 Methods3] 3 Methods4] 4 Methods
  • 14. Cash flow is comparison between ______Periods.1] 3 periods2] 4 periods3] 1&24] None of the above
  • 15. Value of stock Rs.5L Market price Rs.3L• Closing stock should valued at 1]Rs. 5L 2]Rs. 3L 3]Rs. 8L 4]Rs. 2L
  • 16. Opening stock Rs.10L Purchase Rs.20L Consumption Rs.24L• Closing stock is 1]Rs.30L 2]Rs.10L 3]Rs.6L 4]none of the above
  • 17. Which method matches Expenses and Revenues?1]FIFO2]LIFO3]1&24]None of the above
  • 18. Should method of valuation ofstock given in balance sheet?1] True2] False
  • 19. Purchases Rs.7,80,000 Purchase returns Rs.30,000• Net Purchase_____________1] Rs.8,10,0002] Rs.7,50,0003] Rs.7,60,0004] Rs. None of the above