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Fund flow statement
The document contains sample accounting questions related to topics like fund flow statement, cash flow statement, working capital analysis, and capital budgeting techniques like payback period and post-payback period analysis. Specifically, it provides 7 questions with numerical details requiring the preparation of schedules, statements and evaluation of projects using mentioned techniques.
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Fund flow statement
- 1. I.H.M , Dehradun ACCOUNTANCY Notes by -: G.K Sawhney 7895190950 TOPIC -FUND FLOW STATEMENT Ques1) Following are the Balance sheet of Vikas ltd. Liabilities 2006 2007 Asset 2006 2007 Equity sh. Capital 200000 250000 Cash 10000 20000 Security Premium 30000 40000 Bank 30000 10000 General reserve 10000 20000 Bill receivable 10000 - Retain earning 40000 60000 Sundry debtor 60000 80000 Debenture 80000 60000 Stock in hand 60000 50000 Sundry creditor 60000 50000 Prepaid expense 10000 10000 Bills payable 10000 5000 Preliminary 20000 10000 expense Proposed dividend 20000 15000 Land & building 130000 110000 Provision for tax 20000 30000 Plant & machinery 180000 300000 Accumulated 40000 60000 depreciation 510000 590000 510000 590000 Prepare-: 1) Schedule of Change in working capital 2) Fund Flow Statement 3) Cash Flow Statement Ques 2) Following are the Balance sheet of Ankita ltd. Liabilities 2009 2010 Assets 2009 2010 Equity sh. Capital 300000 320000 Cash in Hand 30000 40000 Pref. sh. Capital 100000 60000 Sundry Debtor 80000 90000 Retain earning 40000 200000 Stock in hand 50000 40000 Debenture 80000 100000 Preliminary 10000 5000 expense
- 2. Sundry creditor 40000 70000 Goodwill 15000 10000 Bills payable 10000 - Discount on share 5000 - Provision for Tax 20000 25000 Land & Building 200000 220000 Proposed dividend 20000 15000 Plant & Machinery 240000 240000 Dep. Reserve A/c 20000 35000 630000 645000 630000 645000 Prepare-: 1)Schedule of Change in Working Capital 2) Fund Flow Statement 3)Cash Flow Statement Ques3) Following are the Balance Sheet of Nikhil ltd. Prepare Cash Flow Statement. Liabilities 2009 2010 Assets 2009 2010 Equity sh. Capital 300000 360000 Cash 8000 16000 Pref. sh. Capital 60000 40000 Bill receivable 10000 5000 Debenture 40000 30000 Debtors 60000 80000 Retain earning 20000 30000 Stock 50000 40000 Reserve fund 10000 15000 Prepaid expense 8000 - Creditors 95000 80000 Preliminary exp. 12000 10000 Bills Payable 10000 30000 Goodwill 20000 10000 Provision for Tax 20000 10000 Land & Building 90000 80000 Proposed dividend 10000 5000 Plant &Machinery 307000 359000 565000 600000 565000 600000 Ques 4) Following are the balance sheet of Sahil ltd. Prepare cash flow statement. Liabilities 2008 2009 Assets 2008 2009 Equity sh. Capital 280000 360000 Cash 40000 30000 Pref. sh. Capital 80000 40000 Bill receivable 10000 20000 Debenture 40000 90000 Debtor 90000 60000 Bank Loan 60000 50000 Stock in hand 110000 130000 Retain earning 40000 30000 Prepaid expense 20000 10000 Reserve Fund 10000 20000 Preliminary exp. 15000 10000 Accumulated Dep. A/c 50000 70000 Underwriting 15000 10000 commission Provision for tax 30000 20000 Goodwill 10000 20000 Proposed Dividend 20000 15000 Land & Building 220000 190000 Creditor 80000 90000 Plant & Machinery 170000 310000 Bill payable 10000 - O/S expense - 5000 700000 790000 700000 790000
- 3. Ques 5) Followinginformation is available in respect of Three projects Particulars Project A Project B Project C Initial investment 400000 450000 400000 Annual Cash flow 130000 140000 100000 Working Life 6 years 7 years 8 years Evaluate the projects on the basis of Pay back method , Post Pay back method. Ques 6) Following information is available from the books of Vishnu ltd. Particulars A B C Cost of Machine 500000 600000 700000 Working life 8 years 7 years 6 years A.C .F 160000 170000 190000 Scrap value 20000 - 30000 Evaluate on the basis of Pay back method, Post pay back method , PPBP index. Ques 7) From the following balance Sheet Prepare Schedule of Change in Working capital & Fund Flow Statement. Liabilities 2008 2009 Assets 2008 2009 Sh. Capital 250000 300000 Plant & 50000 60000 Machinery Debebture 30000 - Furniture 35000 15000 Pref. share - 70000 Stock 60000 105000 P/L A/c 15000 30000 Debtor 100000 150000 Sundry creditor 70000 50000 Bill receivable 20000 10000 Bill Payable 10000 20000 Prepaid Expense 30000 20000 Provision for tax 20000 - Cash 120000 140000 General Reserve 20000 30000 415000 500000 415000 500000