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Funds Flow Statement || Solution of account grade 12

Solution of past question of funds flow statement of Account || Management || |Grade-12 || Part 1||

 2076 Set B Q. No. 16

Funds from operation

Particular

Amount

Amount

Net profit of the year

Add:

Non-operating expenses

 

 

 

180000

 

 

 

100000

:- Patent written off

:- Depreciation of fixed assets

10000

90000

Less: Non-operating income

:-Profit on sale of fixed assets

 

6000

280000

(6000)

Fund from operation

 

274000

Funds flow statement

Source

Amt.

Application

Amt.

Fund from operation

274000

Purchase of fixed assets

200000

 

Sales of fixed assets

15000

Issue of share capital

200000

Increase in Working capital

 

289000

 

489000

 

489000


2076 Set C Q. No. 16

Funds from operation

Particular

Amount

Amount

Net profit for the year

 

80000

Add: Non-profit expenses

 

 

:- Goodwill written off

20000

:- Preliminary expenses written off

10000

:- Dividend paid

45000

:- Depreciation charged in furniture

15000

90000

 

 

170000

Less: Non-operating incomes

 

0

Fund from operation

 

170000

Funds flow statement

Source

Amt.

Application

Amt.

Fund from operation

170000

Redemption of loan

150000

Issue of share capital

150000

Furniture purchase

150000

Decrease in Working capital

 

25000

Dividend paid

45000

 

 

 

 

 

345000

 

345000

 

2075 GIE Q. No. 16

Funds from operation

Particular

Amount

Amount

Net loss for the year

 

(65000)

Add: Non-operating expenses

 

 

:- Preliminary expenses written off

 

5000

:- loss on sales of machine

20000

:- Depreciation charge on machinery

 

25000

:- Dividend paid

80000

1300000

 

 

65000

Less: Non-operating incomes

 

O

FFO

 

65000

Funds flow statement

Source

Amount

Application

Amount

Fund from operation

65000

Redemption of debenture

100000

Issue of share capital

200000

Furniture purchased

120000

Sold of machinery

130000

Dividend paid

80000

 

 

Increase in WC

95000

 

395000

 

395000

 

2075 Set. A Q. No. 16

Funds from operation

Particular

Amount

Amount

Net profit for the year

 

40000

Add: Non-operating expenses

 

 

:- Goodwill written off

2000

 

:- Dividend paid

25000

 

:- Depreciation charge

15000

42000

 

 

82000

Less: Non-operating incomes

 

0

FFO

 

82000

Funds flow statement

Source

Amount

Application

Amount

Fund From Operation

82000

Redemption of debenture

50000

Dividend paid

25000

Issue of share capital

50000

Fixed assets purchase

70000

Decreasing in WC

13000

 

 

 

145000

 

145000

 

2075 Set. B Q. No. 16

Funds from operation

Particular

Amount

Amount

Net profit for the year

 

28000

Add: Non-operating expenses

 

 

:- Goodwill written off

2000

 

:- Depreciation on fixed assets

 

4000

 

:- Loss on sales of fixed assets

2000

8000

 

 

36000

Less: Non-operating income

 

0

FFO

 

36000

Funds Flow Statement

Source

Amount

Application

Amount

Fund From operation

36000

Purchased of fixed assets

20000

Issue of share capital

30000

Increase in WC

58000

Sales of fixed assets

12000

 

 

 

78000

 

78000

 

2074 Supp. Q. No. 16

Schedule of changes in Working Capital

Funds flow from operation

Particular

Amt.

Amt.

Net profit for the year

 

50000

Add: Non-operating expenses

:- Dividend paid

 

30000

 

30000

 

 

80000

Less: Non-operating incomes

:- Profit on sale of machine

 

20000

 

(20000)

FFO

 

60000

 

Working note

Machinery a/c

Debit

Amt.

Credit

Amt.

Opening balance of machinery

90000


Closing balance of machinery

280000

 

Purchase

200000

Sold

30000

Profit on sale of machinery

 

20000

 

 

 

310000

 

310000


2074 Set. A Q. No. 16

Fund from operation

Particular

Amt.

Amt.

Net profit for the year

 

60000

Add: Non-operating expenses

 

:- Transfer to the reserve fund

10000

:- Goodwill written off

10000

:- Dividend paid

20000

Depreciation on machinery

10000

50000

110000

Less: Non-operating incomes

 

0

FFO

 

110000

Fund flow statement

Source

Amt.

Application

Amt.

Fund from operation

110000

Redemption of debenture

90000

Issue of share capital

100000

Dividend paid

20000

 

Decrease in WC

 

10000

Transfer to reserve fund

10000

 

 

Purchase of Machinery

110000

 

 

 

 

 

230000

 

230000

 

2074 Set. B Q. No. 16

Fund from operation

Particular

Amt.

Amt.

Net profit for the year

 

80000

Add: Non-operating expenses

 

 

:- Goodwill written off

25000

 

:- Dividend paid

50000

 

:- Depreciation charged on furniture

 

12000

 

87000

 

 

167000

Less: Non-operating incomes

 

0

Fund from operation

 

167000

Funds flow statement

Source

Amt.

Application

Amt.

Fund from operation

167000

10 % Redemption of debenture

 

100000

Issue of share

100000

Dividend paid

50000

Decrease in WC

3000

Furniture purchase

120000

 

267000

 

267000

 

2073 Supp. Q. No. 16

Schedule of changes in Working Capital

Fund flow statement

Particular

Amt.

Amt.

Net profit for the year

 

40000

Add: Non-operating expenses

 

 

:- Depreciation charge in machinery

 

10000

 

:- Transfer to general reserve

10000

20000

 

 

60000

Less: Non-operating income

 

0

FFO

 

60000

 

2073 Set C Q. No. 16

Schedule of changes in Working Capital

Funds flow statement

Source

Amt.

Application

Amt.

Issue of shares

50000

Purchase of machine

48000

Decrease WC

7000

Payment of loan

50000

Fund from operation

51000

Dividend paid

10000

 

108000

 

108000

 

2073 Set D Q. No. 16

Schedule of changes in Working Capital

Funds from statement

Particular

Amt.

Amt.

Net profit for the year

 

80000

Add: Non-operating expenses

 

 

:- Transfer to reserve

20000

 

:- Depreciation on fixed assets

20000

 

:- Provision for tax

10000

50000

 

 

130000

Less: Non-operating income

 

 

:- Profit on sales of fixed assets

5000

(5000)

 

 

125000

 

2072 Supp. Q. No. 16

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

75000

Add: Non-operating expenses

 

 

:- Goodwill written off

5000

 

:- Depreciation on fixed assets

10000

 

:- Loss on fixed assets

2000

17000

 

 

92000

Less: Non-operating income

 

0

FFO

 

92000

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share

100000

Purchase of fixed assets

70000

Sales of assets

8000

Increase in WC

130000

Funds from operation

92000

 

 

 

200000

 

200000

 

2072 Set C Q. No. 16

Schedule of changes in Working Capital

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share

70000

Increase in WC

35000

FFO

35000

Fixed assets purchase

70000

 

105000

 

105000

 

2072 Set D Q. No. 16

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

40000

Add: Non-operating expenses

 

 

:- Goodwill written off

2000

 

:- Dividend paid

25000

 

:- Depreciation charged

15000

42000

 

 

82000

Less: Non-operating income

 

0

FFO

 

82000

Fund flow Statement

Source

Amt.

Application

Amt.

Issue of share capital

50000

Redemption of debenture

 

50000

FFO

82000

Dividend paid

25000

Decrease in WC

3000

Fixed assets purchased

60000

 

135000

 

135000


2072 Set E Q. No. 16

Schedule of changes in Working Capital

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share

100000

Purchase of fixed assets

 

50000

FFO

35000

Redemption of Loan

40000

 

 

Increase in WC

45000

 

135000

 

135000


2071 Supp. Q. No. 16

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

100000

Add: Non-operating expenses

 

 

:- Depreciation on assets

50000

 

:- Goodwill written off

5000

55000

 

 

155000

Less: Non-operating incomes

 

 

:- Profit on sales of fixed assets

3000

(3000)

FFO

 

152000

Funds Flow Statement

Source

Amt.

Application

Amt.

Fund from operation

152000

Purchased of fixed assets

 

50000

Issue of share capital

100000

Decrease in WC

210000

Sales of fixed assets

8000

 

260000

 

260000

 

 

 

2071 Set C Q. No. 16

Schedule of changes in Working Capital

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share capital

100000

Machinery purchase

85000

Funds from operation

70000

Redemption of 7% debenture

 

50000

 

 

Increase in WC

35000

 

170000

 

170000

 

2071 Set D Q. No. 16

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

30000

Add: Non-operating expenses

 

 

:- Goodwill written off

10000

 

:- Transfer to reserve

10000

 

:- Dividend paid

15000

 

:- Depreciation on machinery

10000

45000

 

 

75000

Less: Non-operating income

 

0

FFO

 

75000

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share capital

50000

Machinery purchased

100000

Funds from operation

75000

Dividend paid

15000

Decrease in WC

20000

Transfer to reserve

10000

 

125000

 

125000

 

2070 Supp. Q. No. 16

Schedule of changes in Working Capital

Funds Flow statement

Source

Amt.

Application

Amt.

Issue of share capital

50000

Increase in WC

47000

Fund from operation

13000

Purchase of fixed assets

 

16000

 

63000

 

63000

 

2070 Set C Q. No. 16

Schedule of changes in Working Capital

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

10000

Add: Non-operating expenses

 

 

:- Depreciation charge in fixed assets

 

20000

 

:- Tax paid

5000

25000

 

 

30000

Less: Non-operating incomes

 

 

:- profit on sale of machinery

10000

(10000)

FFO

 

20000

 

2070 Set D Q. No. 16

Schedule of changes in Working Capital

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

80000

Add: Non-operating expenses

 

 

:- Transfer to general reserve

5000

 

:- Depreciation charge in fixed assets

 

50000

 

:- Dividend paid

20000

75000

 

 

155000

Less: Non-operating incomes

 

 

:- profit on sale of machinery

10000

(10000)

FFO

 

20000


2069 Supp. Set B Q. No. 16

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

50000

Add: Non-operating expenses

 

 

:- Goodwill written off

35000

 

:- Dividend paid

30000

 

:- Depreciation on fixed assets

15000

80000

 

 

130000

Less: Non-operating income

 

 

:- Profit on sale of fixed assets

10000

(10000)

FFO

 

120000

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share capital

60000

Purchased of fixed assets

 

100000

Funds from operation

120000

Dividend paid

30000

Sale of fixed assets

150000

Increase in WC

200000

 

330000

 

330000

2069 Supp. Set B Q. No. 16

Funds from operation

Particular

Amt.

Amt.

Net profit for the year

 

30000

Add: Non-operating expenses

 

 

:- Goodwill written off

5000

 

:- Dividend paid

30000

 

:- Depreciation on fixed assets

10000

45000

 

 

75000

Less: Non-operating income

 

0

FFO

 

75000

Funds flow statement

Source

Amt.

Application

Amt.

Issue of share capital

100000

Fixed assets purchased

150000

Funds from operation

75000

Dividend paid

30000

Decrease in WC

35000

10% Debenture redemption

 

30000

 

210000

 

210000

=