2007       2008General    12.5L      16.8LReserves   Retained profit for 2007-08 is        Rs.4.3L(16.8-12.5)
2007       2008Stock          4.8L       6.4L             ↑ in Stock 1.6L        ©   Out flow is 1.6L            ↑ in W.C....
2007      2008Receivables 7.2L      6.2L       ↓ in Receivables Rs.1L        6  inflow is Rs.1L           ↓ in W.C.Rs.1L
2007        2008Creditors    5L          8L        ↑ in creditors Rs.3L       8    inflow is Rs.3L              ↓ in W.C
2007      2008Outstanding 3L       2LExpenses   ↓ Outstanding expenses Rs.1L       2   Out flow Rs.1L            ↑ W.C.Rs.1L
Following items are non cash           items:-• Depriciation• Goodwill writtenoff• Preliminary expenses writtenoff
Investing Activities:• Purchase of Fixed Assets• Sale of Fixed Assets• Purchase of Investment• Sale of Investment
Profit or loss of Fixed assetsor investment will be taken in     Operating Activity.
Financing Activity consists of• Share Capital• Loan fund• Dividend Paid
Which is operating Activityas per Cash Flow Statement?   A] Interim Dividend   B] Telephone Expenses   C] Purchase of Car ...
Calculate fund from investment            activity:-• Purchase of investment Rs.4L• Sale of fixed Asset Rs.3L1]Rs.7L2]Rs.4...
Calculate fund from financing           activity:-• Issued Shares Rs.4L• Debentures paid Rs.2L1] Rs 4L2]Rs 2L3]Rs 6L4]None...
Cash Flow can be prepared   by ________Methods.1] 1 Method2] 2 Methods3] 3 Methods4] 4 Methods
Cash flow is comparison   between ______Periods.1] 3 periods2] 4 periods3] 1&24] None of the above
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
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 th...
Which method matches  Expenses and Revenues?1]FIFO2]LIFO3]1&24]None of the above
Should method of valuation ofstock given in balance sheet?1] True2] False
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...
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Cash flow statements

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Cash flow statements

  1. 1. 2007 2008General 12.5L 16.8LReserves Retained profit for 2007-08 is Rs.4.3L(16.8-12.5)
  2. 2. 2007 2008Stock 4.8L 6.4L ↑ in Stock 1.6L © Out flow is 1.6L ↑ in W.C. 1.6L
  3. 3. 2007 2008Receivables 7.2L 6.2L ↓ in Receivables Rs.1L 6 inflow is Rs.1L ↓ in W.C.Rs.1L
  4. 4. 2007 2008Creditors 5L 8L ↑ in creditors Rs.3L 8 inflow is Rs.3L ↓ in W.C
  5. 5. 2007 2008Outstanding 3L 2LExpenses ↓ Outstanding expenses Rs.1L 2 Out flow Rs.1L ↑ W.C.Rs.1L
  6. 6. Following items are non cash items:-• Depriciation• Goodwill writtenoff• Preliminary expenses writtenoff
  7. 7. Investing Activities:• Purchase of Fixed Assets• Sale of Fixed Assets• Purchase of Investment• Sale of Investment
  8. 8. Profit or loss of Fixed assetsor investment will be taken in Operating Activity.
  9. 9. Financing Activity consists of• Share Capital• Loan fund• Dividend Paid
  10. 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. 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. 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. 13. Cash Flow can be prepared by ________Methods.1] 1 Method2] 2 Methods3] 3 Methods4] 4 Methods
  14. 14. Cash flow is comparison between ______Periods.1] 3 periods2] 4 periods3] 1&24] None of the above
  15. 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. 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. 17. Which method matches Expenses and Revenues?1]FIFO2]LIFO3]1&24]None of the above
  18. 18. Should method of valuation ofstock given in balance sheet?1] True2] False
  19. 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
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