What is meant by cash flow statement?

State why cash flow statement is not a substitute for income statement.

Cash receipts from sale of goods by a trading company will come under which activity while preparing cash flow statement?

Give an example of the activity which remains financing activity for every enterprise.

Payment of dividend is classified or shown as financing activity for both non-finance and finance company.Do you agree?

From the following information, calculate cash flow from investing activities and financing activities.

During the year, furnitures costing Rs.8,000 was sold at a profit of Rs.6,000.Depreciation on furniture charged during the year amounted to Rs.10,000.

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.

From the following Balance Sheets and the additional information of Good Wood Co., you are required to prepare a Cash Flow Statement as per As-3 (Accounting Standard 3) :

Additional Information :
  (i) Income tax paid during the year was Rs. 3,500.
  (ii) Dividends paid during the year was 10%.

From the following statement, calculate the cash generated from operating activities :

                       Statement of Profit and Loss

                   for the year ending March 31st, 2015

Calculate cash flow from operating activities from the following information.

From the following particulars of Narayan Ltd, calculate net cash flow from financing activities.

Additional Information
Preference dividend on preference shares and an interim dividend on equity shares @ 15% were paid on 30th September 2014.Preference shares were redeemed on 31st March 2015 at premium of 5%.Such premium has been provided out of profits.New shares and debentures were issued on 1st October 2014.

Inspiring Minds Ltd provides the following information.Calculate cash flow from financing activities.

Additional Information
(i) Interest paid on debentures Rs.20.000.
(ii) Dividend paid Rs.1,00,000.
(iii) During the year 2014-2015, Inspiring Minds Ltd issued bonus shares in the ratio of 2:1 by capitalising reserve.
Write the values shown by the company in issuing bonus shares.