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  • Case Study Chemalite

    Transféré par

    subburam007
    159 vues5 pages
    The document presents a cash flow statement for a company using both the direct and indirect method. Under the direct method, cash flows are categorized into operating, investing and financing activities. Cash from operating activities includes cash received from customers and paid to suppliers. The company had negative cash flow from investing activities primarily due to purchase of fixed assets. Cash flow from financing activities was positive due to proceeds from long term loans. Under the indirect method, net profit is adjusted for non-cash items to determine cash flow from operating activities.

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    case study financial accounting

    Titre original

    case study Chemalite

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    The document presents a cash flow statement for a company using both the direct and indirect method. Under the direct method, cash flows are categorized into operating, investing and financing activities. Cash from operating activities includes cash received from customers and paid to suppliers. The company had negative cash flow from investing activities primarily due to purchase of fixed assets. Cash flow from financing activities was positive due to proceeds from long term loans. Under the indirect method, net profit is adjusted for non-cash items to determine cash flow from operating activities.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    159 vues5 pages

    Case Study Chemalite

    Transféré par

    subburam007
    The document presents a cash flow statement for a company using both the direct and indirect method. Under the direct method, cash flows are categorized into operating, investing and financing activities. Cash from operating activities includes cash received from customers and paid to suppliers. The company had negative cash flow from investing activities primarily due to purchase of fixed assets. Cash flow from financing activities was positive due to proceeds from long term loans. Under the indirect method, net profit is adjusted for non-cash items to determine cash flow from operating activities.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
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    sur 5

    Particulars Note

    Cash Sales ***


    Cash Received from Customers ***
    ****
    Less:
    Cash Purchases ***
    Cash Paid to suppliers ***
    Cash Expenses I
    Less:
    Income Tax / Fringe Benefit Tax Paid *** ****
    NET CASH FLOW FROM OPERATING ACTIVITIES ****
    CASH FLOW STATEMENT FORMAT
    DIRECT METHOD
    Particulars Note
    Net Profit before taxation 183,925
    Adjustments for:
    Depreciation and amortization 86,625
    Loss / (Profit) on sale of Fixed Assets (24,250)
    Interest paid / (received) 58,750 121,125
    OPERATING PROFIT BEFORE WC CHANGES 305,050
    (Increase) / Decrease in Stock (120,130)
    (Increase) / Decrease in Debtors (70,030)
    (Increase) / Decrease Bills Receivable -
    (Increase) / Decrease Prepaid Expenses (65,000)
    Increase / (Decrease) in Creditors -
    Increase / (Decrease) in Bills Payable -
    Increase / (Decrease) in Outstanding Expenses (950)
    Increase / (Decrease) in Short term loan 200,000
    Increase / (Decrease) in DTL 26,730 (29,380)
    CASH GENERATED FROM OPERATIONS 275,670
    Less: Income tax Paid 64,930
    NET CASH FLOW FROM OPERATING ACTIVITIES 210,740
    Purchase of Investments -
    Purchase of Fixed Assets (945,000)
    Sale Proceeds from Investments -
    Sale Proceeds from Fixed Assets 215,500
    Interest Received -
    Dividend Received -
    NET CASH FLOW FROM INVESTING ACTIVITIES (729,500)
    Proceeds from Issue of Shares including premium -
    Proceeds from Long Term Loans 510,000
    Proceeds from Issue of Debentures -
    Proceeds from Issue of Preferance Shares -
    Redemption of Debentures -
    Redemption of Preference Shares -
    Redemption of Loans -
    Buy-back of shares (26,000)
    Interest Paid (58,750)
    Dividend Paid (10,000)
    NET CASH FLOW FROM FINANCING ACTIVITIES 415,250
    NET CHANGE IN CASH AND CASH EQUIVALENTS (103,510)
    CASH AND CASH EQUIVALENTS AT THE BEGINNING 113,000
    CASH AND CASH EQUIVALENTS AT THE END 9,490
    CASH FLOW STATEMENT FORMAT
    INDIRECT METHOD
    Cash
    AR
    Inventory - RM
    Inventory - FG
    Particulars Note
    Cash Sales ***
    Cash Received from Customers ***
    ****
    Less:
    Cash Purchases ***
    Cash Paid to suppliers ***
    Cash Expenses I
    Less:
    Income Tax / Fringe Benefit Tax Paid *** ****
    NET CASH FLOW FROM OPERATING ACTIVITIES ****
    Particulars Note
    Net Profit before taxation 183,925
    Add Back:
    Depreciation on Fixed Assets 82,000
    Loss on sale of Fixed Assets -
    Interest Paid *** ****
    ****
    Deduct:
    Profit on sale of assets ***
    Interest Received *** ****
    CASH GENERATED BEFORE WORKING CAPITAL CHANGES ****
    Increase/(Decrease) in Stock ***
    Increase/(Decrease) in Debtors ***
    Increase/(Decrease) in Creditors ***
    Increase/(Decrease) in Bills Receivable ***
    Increase/(Decrease) in Bills Payable ***
    Increase/(Decrease) in Prepaid Expenses ***
    Increase/(Decrease) in Outstanding Expenses *** ****
    CASH GENERATED FROM OPERATIONS ****
    Income tax Paid *** ****
    NET CASH FLOW FROM OPERATING ACTIVITIES ****
    Purchase of Investments ***
    Purchase of Fixed Assets ***
    Sale Proceeds from Investments ***
    Sale Proceeds from Fixed Assets ***
    Interest Received ***
    Dividend Received *** ****
    CASH FLOW STATEMENT FORMAT
    DIRECT METHOD
    CASH FLOW STATEMENT FORMAT
    INDIRECT METHOD
    NET CASH FLOW FROM INVESTING ACTIVITIES ****
    Proceeds from Issue of Shares including premium ***
    Proceeds from Long Term Loans ***
    Proceeds from Issue of Debentures ***
    Proceeds from Issue of Preferance Shares ***
    Redemption of Debentures ***
    Redemption of Preference Shares ***
    Redemption of Loans ***
    Interest Paid ***
    Dividend Paid *** ****
    NET CASH FLOW FROM FINANCING ACTIVITIES ****

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