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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)

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2069 (Set A) Q. No. 16

Schedule of Changes in Working Capital


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

Schedule of changes in Working Capital


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

Schedule of changes in Working Capital


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

Funds from operation

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

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

 25000

 

55000

 

55000

 

2066 Supp. Q. No. 16

Schedule of changes in Working Capital


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


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


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


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


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


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


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

 

=