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

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

When does a flow of cash takes place ?

What is meant by cash equivalents ?

What is meant by cash flow statement is prepared.

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

Particulars		31.03.2014 Rs.	31.03.2015 Rs.
1. Share Capital :
Equity Share Capital		3,00,000	4,00,000
Preference Share Capital		1,50,000	1,00,000
Total		4,50,000	5,00,000
2. Reserves and Surplus :
General Reserve		40,000	70,000
Balance in Statement of Profit and Loss		30,000	48,000
Total		70,000	1,18,000
3. Short-term Provisions :
Provision for Taxation		40,000	50,000
Proposed Dividend		42,000	50,000
Total		82,000	1,00,000
4. Fixed Assets - Tangible :		2,00,000	1,70,000
Building		2,00,000	1,70,000
Plant		80,000	2,00,000
Total		2,80,000	3,70,000

(ii)
Dr.                                                   Building A/c                                                               Cr.

Particulars	Rs.	Particulars	Rs.
To Balance b/d	.....	By Cash A/c (Balance Figure-Sale of building)	50,000
To Statement of Profit and Loss		By Balance c/d	.....
(Gain on sale of Building)	20,000
	2,20,000		2,20,000

Particulars	Rs.	Particulars	Rs.
To Balancee b/d	.....	By Depreciation A/c	10,000
By Cash A/c (Balancing Figure-Purchase of Plant)	1,30,000	By Balance c/d	.....
	2,10,000		2,10,000

(iii)  Calculation of profit before Tax :

Profit after Tax	Rs.
Add : Provision for Tax	.....
Proposed divided	.....
Amount transferred to General Reserve	.....
Profit before Tax	.....
	.....

                                                                    Cash Flow Statement
                                                               for the year ended 31.03.2015                                

Sr. No.	Particulars	Details Rs.	Total Rs.
A.	Cash Flows form (or Used in) Operating Activities :
	Profit before Tax	.....
	Adjustment for :
	Add : Goodwill written off	25,000
	Depreciation on plant	.....
	Less : Gain on sale of Building	.....
	Operating Profit before Working Capital Changes	.....
	Add : Increase in Current Liabillities and Decrease in Current Assets :
	Trade Payables	24,000
	Less : Increase in Current Assets and Decrease in Current Liabilities :
	Inventories	82,000
	Less : Payment of Tax	.....
	Net Cash from Operating Activities	.....	.....
B.	Cash Flows from / (used in) Investing Activities :
	Sale of Building	.....
	Purchase of plant	.....
	Net Cash used in Investing Activities	.....	.....
C.	Cash Flows from / (used in) Financing Activities :
	Issue of Equity Shares	.....
	Redemption of Preference Shares	.....
	Payment of Dividend	.....
	Net Cash from Financing Activities	.....	.....
D.	Net Decrease in Cash and Cash Equivalents (A + B + C)		.....
E.	Cash and Cash Equivalents - Opening Balance		25,000
F.	Cash and Cash Equivalents - Closing Balance		18,000

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.

Particulars		Note No.	31.03.2015 Rs.	31.03.2014 Rs.
I.  Equity and liabilities
Share Capital			1,30,000	90,000
Surplus in Statement of Profit and Loss			29,000	18,000
General Reserve			55,000	30,000
Trade Payables			22,000	17,400
Total			2,36,000	1,55,400
II.  Assets
Fixed Assets - Tangible			1,66,000	93,400
Inventories			26,000	22,000
Trade Receivables			39,000	36,000
Cash and Cash Equivalents			5,000	4,000
Total			2,36,000	1,55,

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.

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.

Particulars		Note No.	31.03.2014 Rs.	31.03.2013 Rs.
I. Equity and liabilities
Share Capital			1,50,000	1,25,000
Balance in Statement of Profit and Loss			75,000	60,000
Bank Loan			20,000	-
Bills Payable			35,000	20,000
Trade Payables			45,000	20,000
Total			3,25,000	2,55,000
II. Assets
Fixed Assets-Tangible			30,000	20,000
Non-current Investments			10,000	15,000
Inventory			1,20,000	87,000
Trade Receivables			90,000	98,000
Cash and Cash Equivalents			75,000	35,000
Total			3,25,000	2,55,000

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.

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:

Items	31.03.2014 Rs.	31.03.2015 Rs.
Trade Receivables	44,000	47,000
Trade payables	36,000	42,000
Prepaid Expenses	400	600

Calculate cash flows from operating activities.