The profit of X Ltd. was Rs. 1,00,000 after considering the following items :
(a) Depreciation provided on Fixed Tangible Assets Rs. 20,000
(b) Patents written off Rs. 10,000
(c) Loss on sale of Furniture Rs. 1,000
(d) Provision for Taxation Rs. 1,60,000
(e) Transfer to General Reserve Rs. 14,000
(f) Profit on sale of Fixed Tangible Assets (Machinery) Rs. 6,000.
The following additional information is available to you:

Calculate cash flows from operating activities.

Following particulars are extracted from notes to accounts to the Balance Sheets of Varun Ltd. as on 31.03.2013 and 31.03.2014.  Prepare a Cash Flow Statement.

Additional Information :
(i) During the year 2013-2014, Rs. 15,000 depreciation was charged on fixed tangible assets.
(ii) Company has paid Rs. 12,000 interim dividend during the year.

Following particulars are extracted from notes to accounts to the Balance Sheets of Vijaya Ltd. as on 31-03-2011 and 31-03-2015.  Prepare a Cash Flow Statement.

Note : Bracket denotes minus items.
Additional Information :
(i)  Depreciation charged on fixed tangible assets for the year 2014-2015 was Rs. 20,000.
(ii) Income Tax Rs. 5,000 has been paid in advance during the year.

(i) From given notes to accounts and cash flow statement of Radhika Ltd.  Complete the missing figures.

(ii)
Dr.                                                   Building A/c                                                               Cr.

(iii)  Calculation of profit before Tax :

                                                                    Cash Flow Statement
                                                               for the year ended 31.03.2015                                

What is meant by cash flow statement is prepared.

What is meant by cash equivalents ?

State any two objectives of preparing a cash flow statement.

When does a flow of cash takes place ?

List any two items of operating activities, that are typical of and pertaining to Tyre Industry.

List any two investing activities which result into outflow of cash.