Funds flow statement class 12 solutions of account
Funds flow statement | Class 12 | solutions of account
Part 2 (2069 Set A - 2060 supp.)
Part 1 (2076 Set B - 2069 Supp. Set B)
2069 (Set A) Q. No. 16
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhoA4VSRqhPV5NtJ2xF6LzeG5_dy0_SIaxRvULZ7dv5F06s1t517rQxrGRCBnkR0Q_A0wDDpkqEnc0lrZ0m9Kf7SXO3o8sIsZNMXxpVUaKLEDyOL-xI0TAiqxMpZWBZjUl9hX695W8jSTmB/s16000/2069+%2528Set+A%2529+%25281%2529.webp)
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
100000 |
Purchase
of equipment |
100000 |
Decrease
in WC |
68000 |
Redemption
of 8% debenture |
100000 |
Funds
from operation |
32000 |
|
|
|
200000 |
|
200000 |
2069 (Set B) Q. No. 16
Funds from operation
Particular
|
Amount |
Amount |
Net
profit of the year |
|
90000 |
Add: Non-operating
expenses |
|
|
:-
Depreciation of fixed assets |
30000 |
|
:-
Dividend paid |
25000 |
|
:-
Goodwill written off |
10000 |
|
:-
Preliminary expenses written off |
5000 |
70000 |
|
|
160000 |
Less: Non-operating
income |
|
0 |
Fund
from operation |
|
1600000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Fund
from operation |
160000 |
Redemption
of debenture |
150000 |
Issue
of share capital |
100000 |
Increase
in Working capital |
110000 |
|
260000 |
|
260000 |
2068 Q. No. 16
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj5cJ7QrhofpTEL2M6uPQg8A9EX98DrpXaNE813oQzx2Poec76CLVZJD8Pf9pMIy2WqEG-icOPkG-fw_VdVur3kZM0N1livufCyxAZp3m93W3D78x1GbEqHV7Dy0YNQLUugxviBxhnsubtd/s16000/2068.webp)
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
60000 |
Redemption
of debenture |
40000 |
FFO |
60000 |
Increase
in WC |
30000 |
|
|
Purchased
of fixed assets |
50000 |
|
120000 |
|
120000 |
2068 Supp. Q. No. 16
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEibCUxe8r8Ev5Uh_kzLUeqFDO3raoia9xi1B5gdO9juAy9e5DGAZx7vRNdbHFVgncv_QOntUcDTaFUd9CEjU-2q0VIndCo7pj9eAd3MbodTeX_HjBI2lDcwEHMMSptIcZMEPxhUkfEKYXwp/s16000/2068+supp..webp)
2067 Q No. 16
Funds from operation
Particular
|
Amount |
Amount |
Net
profit of the year |
|
100000 |
Add: Non-operating
expenses |
|
|
:-
Transfer to general reserve |
20000 |
|
:-
Depreciation on machinery |
30000 |
|
:-
Dividend paid |
15000 |
65000 |
|
|
165000 |
Less: Non-operating
income |
|
0 |
Fund
from operation |
|
165000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Fund
from operation |
165000 |
Purchase
of machinery |
50000 |
Issue
of share capital |
100000 |
||
Refund
of tax |
5000 |
Redemption
of debenture |
75000 |
|
|
Dividend
paid |
15000 |
|
|
Transfer
to general reserve |
20000 |
|
|
Increase
in WC |
160000 |
|
270000 |
|
270000 |
2067 Supp. Q No. 16
Particular
|
Amount |
Amount |
Net
profit of the year |
|
10000 |
Add: Non-operating
expenses |
|
|
:-
Transfer to general reserve |
5000 |
|
:-
Depreciation on machinery |
20000 |
|
:-
Dividend paid |
10000 |
|
:-
Goodwill written off |
10000 |
45000 |
|
|
55000 |
Less: Non-operating
income |
|
0 |
Fund
from operation |
|
55000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Fund
from operation |
55000 |
Purchase
of machinery |
100000 |
Issue
of share capital |
50000 |
Redemption
of debenture |
30000 |
Decrease
in WC |
40000 |
||
|
|
Dividend
paid |
10000 |
|
|
Transfer
to general reserve |
5000 |
|
145000 |
|
145000 |
2066 Q No. 16
Funds from
operation
Particular
|
Amount |
Amount |
Net
profit of the year |
|
30000 |
Add: Non-operating
expenses |
|
|
:-
Goodwill written off |
2000 |
|
:-
Depreciation on machinery |
2000 |
4000 |
|
|
34000 |
Less: Non-operating
income |
|
|
:- Profit
of sale of assets |
4000 |
(4000) |
Fund
from operation |
|
30000 |
Funds flow
statement
Source |
Amt. |
Application |
Amt. |
Issue
of share capital |
25000 |
Purchased
of fixed assets |
20000 |
Fund
from operation |
30000 |
Increase
in WC |
55000 |
Sales
of fixed assets |
20000 |
|
|
|
75000 |
|
75000 |
2066 (C) Q. No. 16
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4_2abOFbGfqmzHht1fBGn7-ojb3_pdRvz9EmPbQycx2sB1wJBiUZwNFSMVJhCjaHRpyX-aPswGTk0oC6PS2jj1dSd8VyFTAWBKf6ZDMWQrkjtLbbOwUEina0dXjtFky-YHxCGV4wG5O35/s16000/2066+Set+C.webp)
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
30000 |
Redemption
of debenture |
20000 |
FFO |
25000 |
Increase
in WC |
10000 |
|
|
Purchased
of fixed assets |
|
|
55000 |
|
55000 |
2066 Supp. Q. No. 16
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjL8-IMxNn9aiK67kKCl7xt3-MDvTiwvXrQuuhT6gBZjIVdyK1elbZzoqRn9g2Hn7kFG2OyYgPgHZsLSQy6M__Vj7Rg3u9piPh2nInx0kLtkK01Vduy8W88HIHIRtuRdrk7J95a3mwmYJmj/s16000/2066+Supp..webp)
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
100000 |
Redemption
of debenture commission |
100000 |
FFO |
80000 |
|
|
Decrease
in WC |
15000 |
Purchased
of Machinery |
95000 |
|
|
|
|
|
195000 |
|
195000 |
2065 Q No. 16
Funds from
operation
Particular
|
Amount |
Amount |
Net
profit of the year |
|
70000 |
Add: Non-operating
expenses |
|
|
:-
Preliminary expenses written off |
5000 |
|
:-
Depreciation on machinery |
30000 |
|
:-
Dividend paid |
50000 |
85000 |
|
|
155000 |
Less: Non-operating
income |
|
0 |
Fund
from operation |
|
155000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
100000 |
Redemption
of debenture |
140000 |
FFO |
155000 |
Dividend
paid |
50000 |
Decrease
in WC |
55000 |
Purchased
of Machinery |
120000 |
|
310000 |
|
310000 |
2065 Q No. 17
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Funds
from operation |
120000 |
Dividend
paid |
20000 |
Issue
of shares |
80000 |
Plant
purchased |
80000 |
Issued
of 10% debenture |
50000 |
Increase
in WC |
150000 |
|
250000 |
|
250000 |
2065 Q. No. 18 (OLD)
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg5CO1wPexPO0oXDpcY9EynYD79N3i1c0l4wVoD-P4dpill-afowj4aKa9qRchRyKg-ruqj1eQgKnSOxs8a4w4XZ7Bht7TgqyVd9G-fwvCu6dlyO2RIzkpsJxQV4JCPvqERb5R3vikIZKag/s16000/2065.webp)
Funds from
operation
Particular |
Amt. |
Amt. |
Net
profit |
|
800000 |
Add:
Non-operating expenses |
|
|
:-
Depreciation on machinery |
40000 |
|
:-
Depreciation on land |
20000 |
|
:-
Dividend paid |
40000 |
|
:-
Transfer to general reserve |
10000 |
110000 |
|
|
190000 |
Less:
Non-operating incomes |
|
0 |
|
|
190000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
100000 |
Divided
paid |
40000 |
FFO |
190000 |
Purchase
of land and building |
120000 |
Decrease
in WC |
10000 |
Purchased
plant and machinery |
130000 |
|
|
Transfer
to general reserve |
10000 |
|
300000 |
|
300000 |
Working
note
Land and building a/c
Debit |
Amt. |
Credit |
Amt. |
Opening
balance of Land and Building |
400000 |
Closing
balance of land and building |
500000 |
Purchase |
120000 |
Depreciation |
20000 |
|
520000 |
|
520000 |
Plant and machinery a/c
Debit |
Amt. |
Credit |
Amt. |
Opening
balance of plant and machinery |
160000 |
Closing
balance of plant and machinery |
250000 |
Purchase |
130000 |
Depreciation
|
40000 |
|
290000 |
|
290000 |
2064 Q No. 16
Funds from
operation
Particular
|
Amt. |
Amt. |
Net
profit of the year |
|
50000 |
Add: Non-operating
expenses |
|
|
:-
Depreciation on machinery |
4000 |
|
:-
Patent written off |
1000 |
5000 |
55000 |
||
Less: Non-operating
income |
|
|
:- Profit
on sale of fixed assets |
2000 |
(2000) |
Fund
from operation |
|
53000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
25000 |
Purchased
of fixed assets |
25000 |
FFO |
53000 |
Increase
in WC |
60000 |
Sales
of fixed assets |
7000 |
|
|
|
85000 |
|
85000 |
2064 Q. No. 18 (OLD)
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7qWJROtoboDsKz-7ftbytqteYvzCPa05Gj-9671O2txbYALObm4EirZyj9K7e8OXD0uaaIJ9A5ZlaO6OltltHNceQuhtbWReCpif6b_FUI0LSDRjcG0VohlyfnMtTm6o_b_839OJ78zXs/s16000/2064+OLD.webp)
Funds from
operation
Particular |
Amt. |
Amt. |
Net
profit |
|
10000 |
Add:
Non-operating expenses |
|
|
:-
Dividend paid |
30000 |
|
:-
Depreciation |
40000 |
|
:-
Loss on sale of machinery |
10000 |
80000 |
|
|
90000 |
Less:
Non-operating incomes |
|
0 |
FFO |
|
90000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
100000 |
Divided
paid |
30000 |
FFO |
90000 |
Purchase
of machinery |
180000 |
Issue
of debenture |
50000 |
|
|
Sales
of machinery |
20000 |
Increase
in WC |
50000 |
|
260000 |
|
260000 |
2064 Supp. Q No. 16
Funds from
operation
Particular
|
Amount |
Amount |
Net
profit of the year |
|
30000 |
Add: Non-operating
expenses |
|
|
:-
Dividend paid |
20000 |
|
:-
Depreciation on fixed assets |
15000 |
|
:-
Goodwill written off |
10000 |
45000 |
|
|
75000 |
Less: Non-operating
income |
|
|
:- Discount
on redemption of debenture |
1000 |
(1000) |
Fund
from operation |
|
155000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
100000 |
Redemption
of debenture |
19000 |
FFO |
54000 |
Dividend
paid |
20000 |
Purchased
of Plant |
135000 |
||
|
310000 |
|
174000 |
2063 Q. No. 18
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8CFv2LI1y3EGAlP-ydrPVphmFQzA450BTKqzhSExVnF555TaUrZcAsi1DaUXY06ASnFKNDChjfrOa3CxEM_U7-5Gz4nt8kb4SGoiRc8fSzT1lIKUOZvTn1nmitrCjUDdgtAbBVz-c-R7B/s16000/2063.webp)
Funds from
operation
Particular |
Amt. |
Amt. |
Net
profit |
|
4000 |
Add:
Non-operating expenses |
|
|
:-
Dividend paid |
8000 |
|
:-
Transfer to general reserve |
5000 |
|
:-
Depreciation on Plant |
10000 |
23000 |
27000 |
||
Less:
Non-operating incomes |
|
0 |
FFO |
|
27000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
55000 |
Divided
paid |
8000 |
FFO |
27000 |
Purchase
of plant |
35000 |
|
|
Purchase
of land and building |
10000 |
|
|
Redemption
of bank loan |
12000 |
|
|
Transfer
to reserve fund |
5000 |
|
|
Increase
in WC |
17000 |
|
82000 |
|
82000 |
2061 Q. No. 18
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhfGOJqQEhq_6XHUE1Ii1P1YEJpJ8Oy87J4EuZ_u3qMsrfGDggSAQYbAZEvGqsmRVqhg6P7h3oDKz1goD5Wc7u4Nx4FwkXYsbjB7bfLtAVYz40y__DxHEg9Ez6BGRRnT8Ftbou7MiHBTCQa/s16000/2061.webp)
Funds from
operation
Particular |
Amt. |
Amt. |
Net
profit |
|
4000 |
Add:
Non-operating expenses |
|
|
:-
Depreciation on machinery |
72000 |
|
:-
Goodwill written off |
2000 |
|
:-
Transfer to general reserve |
10000 |
|
:-
Loss on sale of machinery |
2000 |
86000 |
|
|
90000 |
Less:
Non-operating incomes |
|
|
:- Profit
on sales of long term investment |
4800 |
(4800) |
|
|
85200 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital with premium |
100000 |
Purchase
of Plant |
55000 |
FFO |
85200 |
||
Sale
of long-term investment |
20800 |
Transfer
to general reserve |
10000 |
Sales
of machinery |
6000 |
Increase
in WC |
46000 |
|
|
Redemption
of debentures |
100000 |
|
212000 |
|
212000 |
2060 Q. No. 17
Profit and
loss appropriation a/c
Debit |
Amt. |
Credit |
Amt. |
Closing
balance of retaining earning |
120000 |
Opening
balance of retaining earning |
100000 |
Dividend
paid |
60000 |
Net
profit |
80000 |
|
180000 |
|
180000 |
2060 Q. No. 18
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiY7VF2fNu7xHfHbddUFjfGWupqK_cWDQfiGkyigPUgAcu5H5QkoXZalVWBA6EWb5LY2M440SmclqFZ1sMO5jSOluKWf5r6VJVYxLnA_B-txglVyVWsFX0TwjRsKurUkYHqBtfK92NANjZF/s16000/2060+%25281%2529.webp)
Funds from
operation
Particular |
Amt. |
Amt. |
Net
profit |
|
70000 |
Add:
Non-operating expenses |
|
|
:-
Depreciation on Land and building |
20000 |
|
:-
Depreciation on Plant and machinery |
15000 |
|
:-
Preliminary expenses written off |
5000 |
|
:-
Goodwill written off |
10000 |
|
:-
Dividend paid |
50000 |
|
:-
Transfer to general reserve |
20000 |
120000 |
|
|
190000 |
Less:
Non-operating incomes |
|
0 |
|
|
190000 |
Funds flow
statement
Source |
Amt. |
Application
|
Amt. |
Issue
of share capital |
80000 |
Divided
paid |
50000 |
FFO |
190000 |
Purchase
of land and building |
100000 |
Decrease
in WC |
55000 |
Purchased
plant and machinery |
50000 |
|
|
Transfer
to general reserve |
20000 |
|
|
Redemption
of 10% debenture |
100000 |
|
325000 |
|
325000 |
2060 Supp. Q. No. 18
Schedule of changes in Working Capital
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhdy5hhD_j4QLA2RTgu4TkJFE5xiJFgGXpA5U2sFsx89pnDFro-vntOpRbs0YT-5XslTBog23u_e3uoOtqMAyBEuTxMayqkDtFM0eocjN3sioKu1GJdZWH7rQiFBiPy0t6ocH-31-UXos55/s16000/2060+supp..webp)
Funds from
operation
Particular |
Amt. |
Amt. |
Net
profit |
|
12000 |
Add:
Non-operating expenses |
|
|
:-
Depreciation on machinery |
15000 |
|
:-
Dividend paid |
9000 |
24000 |
|
|
36000 |
Less:
Non-operating incomes |
|
0 |
|
|
36000 |