practice cash flow statements
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8/7/2019 practice CASH FLOW STATEMENTS
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QUDRAT LIMITEDCASH FLOW STATEMENT
For the year ended June ,2004
2004
Rupee
Operating Activities:-
Profit after tax 224,600
Add:-
Loss on sale of fixed assets 25,000
Financial charges 37,400
Taxation 102,000
Provision for bad debts 5,000
Depreciation Expenses 34,000
Amortisation Expenses 5,000
Adjusted profit 433,000
Working capital changes
Incease in stock (153,000)
Incease in debtors (74,800)
Decrease in deposits & advances 6,800
Current maturity of long term loans 101,000
Increase in Bills Payables 17,000
Increase in Accrued Expenses 3,400
Income tax paid (98,600)
Net cash generated from operating activities 234,800
Investing Activities:-
Acquisition of Building (68,000)
Acquisition of Plant & Machinery (238,000)
Capital work-in-progress (238,000)
Net proceeds (25,000)
Net cash used in investing activities (569,000)
Financing Activities:-
Capital injected 34,000
Loan financing 426,000
Financial charges (37,400)
Dividened paid (166,600)
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8/7/2019 practice CASH FLOW STATEMENTS
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Net cash used in financing activities 256,000
Net cash used (78,200)
Bank Opening Balances 95,200
Bank Closing Balances 17,000
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8/7/2019 practice CASH FLOW STATEMENTS
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Working Capital Changes:-
Stock in trade
Opening Balances 289,000
Closing Balances (442,000)
Increase in stock (153,000) OUT FLOW
Debtors
Opening Balances 238,000
Closing Balances (312,800)
Increase in Debtors (74,800) OUT FLOW
Advances & Deposits
Opening Balances 20,400
Closing Balances (13,600)
Decrease in Deposits 6,800 IN FLOW
Current Maturity of Long Term Loans
Opening Balances 18,000
Closing Balances (119,000)
Increase in Loans (101,000) IN FLOW
Bills Payables
Opening Balances 149,600
Closing Balances (166,600)
Increase in Bills payables (17,000) IN FLOW
Accrued Expenses
Opening Balances 17,000Closing Balances (20,400)
Increase in Accrued Exp. (3,400) IN FLOW
INCOME TAX PAYABLES
Opening Balances 13,600
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8/7/2019 practice CASH FLOW STATEMENTS
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Expense for the year 102,000
Payment made (98,600) OUT FLOW
Closing Balances (17,000)
LONG TERM LOANS
Opening Balances 50,000Closing Balances (476,000)
(426,000) IN FLOW
BUILDING
Opening Balances 29,000
Closing Balances (97,000)
(68,000) OUT FLOW
PLANT & MACHINERY
Opening Balances 102,000Closing Balances (340,000)
(238,000) OUT FLOW
ACCUMULATED DEPRECIATION
Opening Balances 34,000
Closing Balances (68,000)
Depreciation Expenses (34,000) Add back to the profits
CAPITAL WORK IN PROGRESS
Opening Balances -Closing Balances (238,000) OUT FLOW
DEFERRED COST 5,000 AMORTISATION EXPENSES
PAID UP SHARE CAPITAL
Opening Balances 326,400
Closing Balances (360,400)
(34,000) IN FLOW
DISPOSAL PROCEEDS
Cost (100,000)
Proceeds 75,000IN FLOW
Loss (25,000)Add back to the profits
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8/7/2019 practice CASH FLOW STATEMENTS
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ABC LIMITEDCASH FLOW STATEMENT
For the year ended June ,2003
2003
Operating Activities:- Rupee
Profit after tax 69,000.00
Add:-
Depreciation Expenses 10,000.00
Interest Expenses 11,000.00
Tax Expenses 30,000.00
Adjusted profits 120,000.00
Working capital changes
Increase in stocks (45,000)
Decrease in prepaids 2,000
Increase in trade debts (22,000)
Increase in Accounts Payables 5,000
Increase in Accrued Liabilities 1,000
Income tax paid (29,000)
Net cash generated from operating activities 32,000.00
Investing Activities:-
Land acquisition (20,000)
Building acquisition (140,000)
Net cash used in investing activities (160,000)
Financing Activities:-
Loans financing 155,000
Interest Expenses (11,000)
Paid up capital 10,000
Dividend paid (49,000)
Net cash generated from financing activities 105,000
Net cash used (23,000.00)
Opening Balance 28,000
Bank Closing Balances 5,000.00
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8/7/2019 practice CASH FLOW STATEMENTS
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Working Capital Changes:-
Inventory
Opening Balances 85,000.00
Closing Balances (130,000)
Increase in stock (45,000) OUT FLOW
Prepaid Expenses
Opening Balances 6,000.00
Closing Balances (4,000)
Decrease in Prepaids 2,000 IN FLOW
Trade Debts
Opening Balances 70,000.00
Closing Balances (92,000)
Increase in Trade debts (22,000) OUT FLOW
LAND :-
Opening Balances 10,000.00
Closing Balances (30,000)
Land acquired (20,000) OUT FLOW
BUILDING:-
Opening Balances 30,000.00
Closing Balances (170,000)
(140,000) OUT FLOW
LONG TERM LOANS:-
Opening Balances 20,000.00
Closing Balances (175,000)
(155,000) IN FLOW
ACCOUNTS PAYABLE:-
Opening Balances 44,000.00
Closing Balances (49,000)
(5,000) IN FLOW
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8/7/2019 practice CASH FLOW STATEMENTS
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ACCRUED LIABILITIES:-
Opening Balances 5,000.00
Closing Balances (6,000)
(1,000) IN FLOW
INCOME TAX PAYABLE:-
Opening Balances 4,000.00
Tax Expense 30,000.00
Closing Balance (5,000)
Payments made 29,000.00 OUT FLOW
PAID UP CAPITAL:-
Opening Balances 96,000.00
Closing Balance (106,000)
(10,000) IN FLOW
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8/7/2019 practice CASH FLOW STATEMENTS
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PURE WATER LIMITEDCASH FLOW STATEMENT
For the year ended June ,2002
2002
Operating Activities:- Rupee
Profit after tax 168,000
Add:-
Tax Expenses 147,000
Depreciation Expenses 5,000
Interest Income (26,000)
Interest Expense 79,000
0
Adjusted profits 373,000
Working capital changes
Increase in stock (51,000)
Increase in debtor (79,000)
Investments (53,000)
short term borrowings 9,000
Accrued liabilities & creditors 8,000
Income tax paid (137,000)
Net cash generated from operating activities 70,000
Investing Activities:-
Fixed assets acquisition (131,000)
Intangibles (53,000)
Long term investments 32,000
Sales proceeds 32,000
Net cash used in investing activities (120,000)
Financing Activities:-
share capital 52,000
Share premium 10,000
Long term loans 126,000
Dividend (84,000)
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8/7/2019 practice CASH FLOW STATEMENTS
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Interest received 26,000
Interest paid (79,000)
Net cash generated from financing activities 51,000
Net cash 1,000
Opening Balance 1,000
Bank Closing Balances 2,000
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8/7/2019 practice CASH FLOW STATEMENTS
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Depreciation Expenses
Opening Balances 305,000
Closing Balances (357,000)Depreciation Expense (52,000) Add back to the profit.
Disposed off 47,000
(5,000)
Working Capital Changes:-
Inventory
Opening Balances 107,000
Closing Balances (158,000)
Increase in stock (51,000)
Trade Debts
Opening Balances 331,000
Closing Balances (410,000)
(79,000)
Investments
Opening Balances -
Closing Balances (53,000)
(53,000)
Short Term Borrowings
Opening Balances 100,000
Closing Balances (91,000)
9,000
Trade Creditors & Accrued Liabilities
Opening Balances 125,000
Closing Balances (133,000)
(8,000)
Taxation
Opening Balances 116,000
Tax Expense 147,000
Closing Balances (126,000)
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8/7/2019 practice CASH FLOW STATEMENTS
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137,000
Proposed Dividend
Opening Balances 84,000
Dividend 105,000
Closing Balances (105,000)
84,000
Revaluation Reserves
Opening Balances 96,000
Closing Balances (105,000)
Revaluation for the year (9,000)
Tangible Fixed Assets
Opening Balances 625,000
Closing Balances (756,000)
(131,000)
Revaluation for the year 9,000
After revaluation effects (122,000) OUT FLOW
LONG TERM LOANS
Opening Balances 53,000
Closing Balances (179,000)
(126,000) IN FLOW
INTANGIBLES
Opening Balances 210,000
Closing Balances (263,000)
(53,000)
LONG TERM INVESTMENTS 32,000 IN FLOW
PAID UP CAPITAL
Opening Balances 158,000Closing Balances (210,000)
(52,000) IN FLOW
SHARE PREMIUM
Opening Balances 158,000
Closing Balances (168,000)
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8/7/2019 practice CASH FLOW STATEMENTS
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(10,000) IN FLOW
FIXED ASSETS DISPOSALS
Cost 89,000
B.V 42,000
Proceeds (32,000) IN FLOW
Loss 10,000 add back
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8/7/2019 practice CASH FLOW STATEMENTS
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ZAMAN LTD.CASH FLOW STATEMENT
For the year ended June ,2002
2002
Operating Activities:- Rupee
Profit before tax 2,430,000
Add:-
Depreciation Expense 16,429,000
Adjusted profits 18,859,000
Working capital changes
Increase in stock (32,072,000)
Decrease in Debts 2,940,000
Increase in Deposits (7,768,000)
Increase in Creditors 30,000,000
Increase in Accrued Liabilities 1,302,000
Net cash generated from operating activities 13,261,000
Investing Activities:-
Addition (520,000)
Proceeds from sale 0
Net cash generated from investing activities (520,000)
Financing Activities:-
Long term loans (9,000,000)
Net Cash 3,741,000
Opening Bank Balance 4,609,000
Closing Bank Balance 8,350,000
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8/7/2019 practice CASH FLOW STATEMENTS
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Working Capital Changes:-
Inventory
Opening Balances 36,052,000
Closing Balances (68,124,000)
Increase in stock (32,072,000)OUT FLOW
Trade Debtors
Opening Balances 5,690,000
Closing Balances (2,750,000)
Decrease in Debts 2,940,000 IN FLOW
Advances,Deposits & Others
Opening Balances 35,482,000
Closing Balances (43,250,000)
Increase in Debts (7,768,000)OUT FLOW
Short Term Borrowings
Opening Balances 10,000,000
Closing Balances (10,000,000)
0
Creditors
Opening Balances 56,600,000
Closing Balances (86,600,000)
(30,000,000) IN FLOW
Accrued & Other Liabilities
Opening Balances 4,498,000
Closing Balances (5,800,000)
(1,302,000) IN FLOW
FIXED ASSETS
Opening Balances 171,157,000
Addition 520,000 OUT FLOW
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Surplus 15,000,000
186,677,000
Closing Balances (170,248,000)
Excess 16,429,000
LONG TERM LOANS
Opening Balances 79,000,000
Closing Balances (70,000,000)
9,000,000 OUT FLOW
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8/7/2019 practice CASH FLOW STATEMENTS
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EPCH PHARMACEUTICALSCASH FLOW STATEMENT
For the year ended June ,2001
2002
Operating Activities:- Rupee
Gross fund generated from operations. 1,060,000
Add:-
Depreciation Expense 0
Less:-
Gain on disposal 0
1,060,000
Working Capital Changes:-
Increase in stock (2,500,000)
Increase in Debts (700,000)
Increase in Debts 2,000,000
Net cash generated from operating activities (140,000)
Investing Activities:-
Land & building (1,000,000)
Plant & Machinery (500,000)
Motor Vehicles (140,000)
Disposal Proceeds 80,000
Net cash used in investing activities (1,560,000)
Financing Activities:-
Dividend (500,000)
Net Cash (2,200,000)
Opening Bank Balance (800,000)
Closing Bank Balance (3,000,000)
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8/7/2019 practice CASH FLOW STATEMENTS
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Working Capital Changes:-
Inventory
Opening Balances 1,100,000
Closing Balances (3,600,000)
Increase in stock (2,500,000) OUT FLOW
Trade Debtors
Opening Balances 2,300,000
Closing Balances (3,000,000)
Increase in Debts (700,000) OUT FLOW
Short term running finance
Opening Balances 800,000
Closing Balances (3,000,000)
Increase (2,200,000) IN FLOW
Trade Creditors
Opening Balances 1,000,000
Closing Balances (3,000,000)
Increase in Debts (2,000,000) IN FLOW
LAND & BUILDING
Opening Balances 1,500,000
Closing Balances (2,500,000)
(1,000,000) OUT FLOW
PLANT & MACHINERY
Opening Balances 2,500,000
Closing Balances (3,000,000)
(500,000) OUT FLOW
MOTOR VEHICLE
Opening Balances 580,000
Purchases 140,000
Closing Balances (620,000)
Disposals (100,000)
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8/7/2019 practice CASH FLOW STATEMENTS
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DISPOSAL PROCEEDS 80,000
GAIN ON DISPOSALS 20,000
B.V 60,000
DEPRECIATION EXPENSE
Opening Balances 880,000
Closing Balances (1,320,000)
Disposed off (40,000)
(480,000)
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8/7/2019 practice CASH FLOW STATEMENTS
19/21
JAMI LIMITEDCASH FLOW STATEMENT
For the year ended June ,2000
2002
Operating Activities:- Rupee
Profit after tax 60
Add:-
Depreciation Expense 100
Tax Expense 40
Interest Expense 50
Adjusted profits:- 250
Working capital changes
Increase in stocks (20)
Increase in Trade debts (20)
decrease in running finance (30)
decrease in Debts (90)
Tax paid (40)
Mark Up paid (130)
Net cash from operating activities (80)
Investing Activities:-
Fixed Assets purchased (150)
Financing Activities:-
Redeemable capital 240
Net Cash 10
Opening Bank Balance 50
Closing Bank Balance 60
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8/7/2019 practice CASH FLOW STATEMENTS
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Working Capital Changes:-
Inventory
Opening Balances 750
Closing Balances (770)
Increase in stock (20) OUT FLOW
Trade Debtors
Opening Balances 500
Closing Balances (520)
Increase in Debts (20) OUT FLOW
Mark Up Payable
Opening Balances 160
Interest Expenses 50
210
Closing Balances (80)
130 OUT FLOW
Short Term Running Finance
Opening Balances 300
Closing Balances (270)
30 IN FLOW
Trade Creditors
Opening Balances 340
Closing Balances (250)
Increase in Debts 90 IN FLOW
Redeemable Capital
Opening Balances 200
Closing Balances (440)
Increase in Debts (240) IN FLOW
FIXED ASSETS PROCEEDS 150 OUT FLOW
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8/7/2019 practice CASH FLOW STATEMENTS
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JAMI LIMITEDCASH FLOW STATEMENT
For the year ended June ,2000
2002
Operating Activities:- Rupee
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