ACCOUNTS ASSIGNMENT ON CASH FLOW STATEMENT

PREPARED BY:1. KSHAMA SHUKLA (ROLL NO:- A 046) 2. MAMTA TADI (ROLL NO:-A 049) 3. MILIND GALA ( ROLL NO:- A 015) 4. SRIJESH P (ROLL NO :- A 032) 5. DEVAVRAT LAD (ROLL N0 :- A 024)

CASH FLOW STATEMENT FOR THE PERIOD ENDED 30TH JUNE, 2007
(in OOO) Amount Amount Amount (Rs) (Rs) (Rs) Operating Activity Less Add Add Add PAT Interest received Loss on sale of Investment Depreciation Interest Paid 400 -10 50 250 240

530

Changes in Working Capital Less Debtors Add Creditors Less Inventory Cash Inflow from Operating Activity

-200 50 -30

-180 750

Investing Activity Add Interest received Less Loss on sales of Investment Add Sale of Investment Cash Inflow from Investing Activity

10 -50 250 210

Financing Activity Add Less Less Less

Capital issued Long term Borrowings repaid Dividend Paid Interest on LTB paid Cash Outflow from Financing Activity Net Cash Inflow from all Activities

500 -200 -250 -240 -190 770

Add

Opening Bank Balance Closing Bank Balance

700 1470

Note : We have considered that the entire interest on LTB is paid on 30th June, 2007 Working Notes:1 Sale of Inveatments Less: Loss on Sale Total Out of which Received in Cash Accounts Receivable 2 Interim Dividend Total No. Shares (200 + 50) Amount of Dividend - Re.1 per share (250x1) 3 Credit Sales Less: Bad Debts Accounts Receivable Total Accounts Receivable (w.n 1 + w.n 3) 4 Interest on Loan Amount of Loan Rate of Interest Interest Amount Interest Amount for 6 months Rs. 4,000 12 % p.a Rs. 480 Rs. 240 250 shares Rs. 250 Rs. 120 Rs. 20 Rs. 100 Rs. 200 Rs. 250 Rs. 50 200 Rs. 100 Rs. 100