BS as on 31st March 2010

Source
capital
Bonds
Y
OS electricity
os Interest
Retained profit

Assets
100000 Stock
100000 plant
25000 Receivable
15000 CIH
0
196000
436000

CFS for April to March

0
20000
200000
216000

Receipts
Capita 100000
Bonds 100000
sales
130000
330000

436000

IS for April to March

A=
E
L

436000
296000
140000

Incomes
sales
130000
sales
200000

68%
32%

330000

IF entire profit is distributed as dividend

BS as on 31st March 2010

Source
capital
Bonds
Y
OS electricity
os Interest
Retained profit

Assets
100000 Stock
100000 plant
25000 Receivable
15000 CIH
0
0
240000

CFS for April to March

0
20000
200000
20000

Receipts
Capita 100000
Bonds 100000
sales
130000
330000

240000

IS for April to March

A=
E
L

240000
100000
140000

Incomes
sales
130000
sales
200000

42%
58%

330000

Question 3

BS as on 1st April 2010

Capital
RP
10% Bonds

40000 Plant
120000 shares
40000 stock

CFS for Q1
45000
50000
55000

openi
sales
intere

30000
80000
1500

receivable
cash

20000
30000
200000

200000

111500

BS as on 30th June 2010

Capital
RP
10% Bonds

IS forQ1

40000 Plant
145750 shares
40000 stock
receivable
cash
15000 investment
10000 furniture
250750

OS Expense
Y

43750
50000
32500
20000
84500
10000
10000
250750

Incomes
sales
80000
intere
1500

81500

50% of the current profit is distributed as dividend

BS as on 1st April 2010

Capital
RP
10% Bonds

CFS for Q1

40000 Plant
120000 shares
40000 stock
receivable
cash
200000

45000
50000
55000
20000
30000
200000

openi
sales
intere

30000
80000
1500

111500

BS as on 30th June 2010

Capital
RP
10% Bonds

OS Expense
Y

40000 Plant
132875 shares
40000 stock
receivable
cash
15000 investment
10000 furniture
237875

Balance Sheet
BS
Capital
RP
Debt
Fixed Assets
Investments

IS forQ1

40000
132875
65000
237875
53750
60000

43750
50000
32500
20000
71625
10000
10000
237875

Balance Sheet
Equity
172875
Long Debt
40000
C Liabilities
25000
237875
FA
53750
Inv
60000
CA
124125

Incomes
sales
80000
intere
1500

81500

Balance Sheet
Equity
LTD
FA
Invest
NCA

Current Assets

124125
237875

237875

FS for April to March

Payments
stock
elect
interest
Dividend
CIH

100000
0
4000
10000
114000
216000

S for April to March

Expenses
COGS
Depreciati
electrictiy
COGS
interest
profit

40000
5000
15000
60000
4000
124000
206000

FS for April to March

Payments
stock
elect
interest
Dividend
CIH

100000
0
4000
206000
310000
20000

S for April to March

Expenses
COGS
Depreciati
electrictiy
COGS
interest
profit

40000
5000
15000
60000
4000
124000
206000

CFS for Q1
Stock
Rent
Chitfund

10000
6000
10000

Expense
interest
CIH

0
1000
27000

84500

IS forQ1
Expenses
Rent
COGS
Expenses
Dep
interestr
profit

6000
32500
15000
1250
1000
55750

25750

dividend

CFS for Q1
Stock
Rent
Chitfund
Expense
interest
DIVidend
CIH

10000
6000
10000
0
1000
27000
12875

71625

IS forQ1
Expenses
Rent
COGS
Expenses
Dep
interestr
profit
Balance Sheet
172875
40000
212875
53750
60000
99125
212875

6000
32500
15000
1250
1000
55750

25750
Balance Sheet
Equity
172875
FA
Invest
NCA
less

53750
60000
99125
212875

LTD

40000
172875

Source
capital
Bonds
Y
OS Elec
OS Interest
Retained Profit

A=
436000

BS as on 31st March 2010

Assets
100000 stock
100000 Plant
25000 M/Receivables
15000 CIH
0
196000
436000
Eq+
296000
68%

0
20000
200000

IS for the year ending Ma

Incomes
sales
sales

216000

436000

Debt
140000
32%

CFS for the year ending M

Receipts
Capital
Bonds
sales

60% of profit distributed as dividend

Source
capital
Bonds
Y
OS Elec
OS Interest
Retained Profit

A=
322400

BS as on 31st March 2010

Assets
100000 stock
100000 Plant
25000 M/Receivables
15000 CIH
0
82400
322400
Eq+
182400
57%

Debt
140000
43%

BS as on 1st April 2010

0
20000
200000

IS for the year ending Ma

Incomes
sales
sales

102400

322400

CFS for the year ending M

Receipts
Capital
Bonds
sales

IS for the Q1

Source
Capital
Retained Profit
Bonds

Source
Capital
Retained Profit
Bonds

Assets
40000 Palnt
120000 Shares
40000 Stock
Receivables
CIH
200000
BS as on 30th June 2010
Assets
40000 plant
145750 Shares
40000 Stock
Receivebale
Chitfiund
10000 furniture
CIH
235750

45000
50000
55000
20000
30000
200000

Incomes
Sales
interest

CFS for the Q1

43750
50000
32500
20000
10000
10000
69500
235750

Receipts
opening
sales
Interest

Entire current profit distributed as dividend

Source
Capital
Retained Profit
Bonds

Source
Capital
Retained Profit
Bonds

BS as on 1st April 2010

Assets
40000 Palnt
120000 Shares
40000 Stock
Receivables
CIH
200000
BS as on 30th June 2010
Assets
40000 plant
120000 Shares
40000 Stock
Receivebale
Chitfiund
10000 furniture
CIH
210000

BS

IS for the Q1
45000
50000
55000
20000
30000
200000

Incomes
Sales
interest

CFS for the Q1

43750
50000
32500
20000
10000
10000
43750
210000
BS

Receipts
opening
sales
Interest

Capital
RP
LTD
Current Liabiliti
Fixed Assets
Investment
Current Assets

40000
120000
40000
10000
210000
53750
60000
96250
210000

Equty
LTD
FA
Investe
Net Current Assets

160000
40000
200000
53750
60000
86250
200000

IS for the year ending March 10

Expenses
130000 COGS
40000
200000 Depreciati
5000
Electricity
15000
COGS
60000
interest
4000
330000
124000
profit
206000
CFS for the year ending Mar 2010
Payments
100000 Stock
100000
100000 Electric
0
130000 interest
4000
dividend
10000
330000
114000
216000
CIH

ividend
IS for the year ending March 10
Expenses
130000 COGS
40000
200000 Depreciati
5000
Electricity
15000
COGS
60000
interest
4000
330000
124000
profit
206000
CFS for the year ending Mar 2010
Payments
100000 Stock
100000
100000 Electric
0
130000 interest
4000
dividend
123600
330000
227600
102400
CIH

IS for the Q1

Expenses
80000 Rent
1500 COGS
Other Exp
dep
interest
81500
Profit

6000
32500
15000
1250
1000
55750
25750

CFS for the Q1

Payments
30000 stock
80000 rent
1500 Chitfund
Other Exp
interst
111500
CIH

10000
6000
10000
15000
1000
42000
69500

IS for the Q1
Expenses
80000 Rent
1500 COGS
Other Exp
dep
interest
81500
Profit

6000
32500
15000
1250
1000
55750
25750

CFS for the Q1

Payments
30000 stock
80000 rent
1500 Chitfund
Other Exp
interst
Dividend
111500
CIH

10000
6000
10000
15000
1000
25750
67750
43750

dividend

BS

Equity

160000

FA
invest
NCA

53750
60000
86250
200000

less
LTD

40000
160000

Hero Honda
CP
BIL
TM
HUL
SAIL
VOLTAS

BV
MV
31/3/10
3800
326
3962
12394
2583
27984

995

M to B