2. CASH FLOW
STATEMENT

3. Prepare cash flow statement
Liabilities 2008 2009 Assets 2008 2009
Equity cap 2.50 3.00 Plant 3.00 3.50
Profit & loss1.00 1.50 Furniture 2.00 3.00
Pref sh capital 2.50 2.00 Investmnt1.00 1.50
Debentures 3.00 0.00 Debtors 1.50 1.00
Creditors 0.50 0.30 Bills rec. 0.50 0.75
Bills payable 0.25 0.50 Cash 0.25 0.10
Bank loan 2.00 3.00 Stock 3.50 0.45
Total 11.75 10.3 11.75 10.30
1) Depreciation of plant is Rs.33000.
2) Interest received Rs.15000.

4. Prepare cash flow statement
Liabilities 2009 2010 Assets 2009 2010
Equity cap 5.00 8.00 Computer2.00 2.30
Fixed deposit 1.00 1.50 Motor car1.50 3.00
Profit & loss0.75 1.25 Investmnt2.00 3.00
Debentures 3.00 2.00 Debtors 0.50 0.75
Creditors 1.50 1.30 Loans 1.00 1.00
Outstanding exp 0.25 0.30 Bank 0.50 0.10
Pref sh cap 1.00 2.00 Stock 5.00 6.20
Total 12.50 16.35 12.50 16.35
1) Depreciation of Motor car is Rs.20,000.
2) Rent received Rs.5000.

5. Prepare cash flow statement
Liabilities 2009 2010 Assets 2009 2010
Pref sh cap 5.00 8.00 Bonds 2.00 2.30
Reserves 1.00 1.50 Bldg 1.50 3.00
Equity sh cap 0.75 1.25 Investmnt2.00 3.00
Debentures 3.00 2.00 Debtors 0.50 0.75
Creditors 1.50 1.30 Advances 1.00 1.00
Proposed div 0.25 0.30 Stock 0.50 0.10
Prov for tax 1.00 2.00 Prepidexp 5.00 6.20
Total 12.50 16.35 12.50 16.35
1) Depreciation of bldg 50,000.
2) Interest received 10,000

6. Prepare cash flow statement
Liabilities 2008 2009 Assets 2008 2009
Debentures 2.50 3.00 Shares 3.00 3.50
Creditors 1.00 1.50 Debtors 2.00 3.00
Bank loan 2.50 2.00 Cash 1.00 1.50
Fixed deposit 3.00 0.00 Bank 1.50 1.00
Provision for tax 0.50 0.30 Machinery 0.50 0.75
Prop. dividend 0.25 0.50 Stock 0.25 0.10
Private Loans 2.00 3.00 Computer 3.50
0.45
Total 11.75 10.3 11.75 10.30
1) Depreciation of machinery is Rs.15000.