Cash Flow Statement Exam Based Problems and Answers

 

 

Exam based problems and answers of Cash Flow Statement are the BEST collection for sure shot success in the examination.

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Preparation of Cash Flow Statement

There are two methods to prepare cash flow statement; they are:

(1) Direct method

(2) Indirect method

 

Both methods have three activities; they are:

(a) Operating activities

(b) Investing activities

(c) Financing activities

 

Keep in Mind (KIM)

Only operating activities are the difference between direct methods and indirect methods.

Investing activities and financing activities are the same in both methods.

 

 

EXAM  BASED  PROBLEMS  AND  ANSWERS

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 1

The balance sheets of A Company Ltd as on 31^st December are as follows:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Equity shares capital	5,00,000	6,00,000	Fixed assets	6,00,000	8,00,000
Share premium	50,000	60,000	Inventory	50,000	1,00,000
Retained earning	1,00,000	1,50,000	Account receivable	1,50,000	1,00,000
10% Debentures	1,00,000	50,000	Cash at bank	1,00,000	50,000
Bill payable	50,000	40,000
Account payable	1,00,000	1,50,000
	9,00,000	10,50,000		9,00,000	10,50,000

Additional information for Year 2:

Sales for year Rs 6,00,000

Cost of goods sold Rs 3,50,000

Operating expenses Rs 1,00,000

Fixed assets costing Rs 20,000 sold for Rs 30,000

Fixed assets purchased for Rs 3,00,000

Dividend distributed Rs 20,000

Debentures were redeemed with Rs 10,000 premium

Required:   Cash flow statement by showing:

(A) Cash from operating activities; (B) Cash from investing activities

(C) Cash from financing activities; (D) Net change in cash and cash equivalent

 [Answer: OA = 1,90,000; IA = (2,70,000); FA =30,000;

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 2

The balance sheet of A company Ltd as on 31^st December are as follows:

Liabilities	2019	2020	Assets	2019	2020
Equity shares capital	7,50,000	9,00,000	Plant and machinery	8,00,000	11,40,000
Share premium	75,000	90,000	Investment	1,00,000	60,000
Retained earning	1,50,000	2,25,000	Inventories	75,000	1,50,000
8% Debentures	1,50,000	75,000	Debtors	2,21,000	1,48,000
Creditors	2,10,000	2,73,000	Prepaid expenses	4,000	2,000
Outstanding expenses	15,000	12,000	Cash and bank	1,50,000	75,000
	13,50,000	15,75,000		13,50,000	15,75,000

Additional information for 2020:

1. Sales for year Rs 9,00,000.

2. Cost of goods sold Rs 5,20,000.

3. Administrative expenses Rs 1,25,000.

4. Selling and distribution expenses Rs 25,000.

5. Investment costing of Rs 40,000 was sold at a profit of Rs 15,000.

6. Purchased plant and machinery of Rs 4,65,000 (depreciation Rs 1,25,000)

7. Dividend distributed Rs 45,000

Required:   Cash flow statement by showing:

             (A) Cash from operating activities; (B) Cash from investing activities

             (C) Cash from financing activities; (D) Net change in cash and cash equivalent

 [Answer: OA = Rs 2,90,000; IA = (Rs 4,10,000); FA = Rs 45,000;

*Depn on plant and machinery = Rs 1,25,000

 

 

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Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 3

 The balance sheets of AV Company Ltd as on 31^st March are as follows:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Equity shares capital	160,000	240,000	Fixed assets	222,000	410,000
Share premium	20,000	30,000	Debtors	80,000	120,000
Retained earning	80,000	100,000	Inventory	120,000	90,000
8% Debentures	–	80,000	Insurance prepaid	8,000	4,000
Creditors	100,000	70,000	Cash in hand	40,000	50,000
Overdraft	60,000	40,000
Provision for tax	40,000	100,000
Outstanding expenses	10,000	14,000
	470,000	674,000		470,000	674,000

Additional information:

1. Sales for year Rs 16,00,000

2. Cost of goods sold Rs 11,20,000

3. Operating expenses Rs 2,76,000

4. Tax paid Rs 40,000

5. Sales of fixed assets Rs 72,000

6. Purchase of fixed assets Rs 3,12,000

7. Dividend distributed Rs 32,000

Required:   Cash flow statement by showing:

             (A) Cash from operating activities; (B) Cash from investing activities

             (C) Cash from financing activities; (D) Net change in cash and cash equivalent

 [Answer: OA = 112,000; IA = (240,000); FA =138,000; *Tax paid is given

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 4

The balance sheets of AV Company Ltd as on 31^st March are as follows:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Equity shares capital	450,000	720,000	Fixed assets	350,000	600,000
10% Debentures	100,000	40,000	Account receivable	40,000	25,000
Account payable	40,000	50,000	Inventories	100,000	150,000
Retained earning	10,000	80,000	Cash balance	100,000	110,000
			Goodwill	10,000	5,000
	600,000	890,000		600,000	890,000

Additional information for the year 2:

a	Sales for Rs 625,000
b	Cost of goods sold Rs 300,000
c	Operating expenses Rs 150,000 (including depreciation on fixed assets Rs 80,000 and interest on debentures Rs 10,000)
d	Gain on sales of fixed assets (book value Rs 50,000) Rs 5,000
e	Purchased of fixed assets Rs 380,000
f	Dividend paid Rs 105,000

Required: Cash Flow Statement by using direct method

[Answer:  CFOA = Rs  2,30,000; CFIA = (Rs 325,000); CFFA = Rs 105,000;

Operating expenses = Rs 60,000; *Sales of fixed assets = Rs 55,000

 

 

 

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 5

The balance sheet of BC Company Ltd are as follows:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Equity shares  capital	5,00,000	6,00,000	Fixed assets	5,00,000	7,00,000
Bank loan	1,00,000	50,000	Stock	40,000	80,000
Creditors	1,50,000	2,00,000	Debtors	2,10,000	1,70,000
Retained earning	1,00,000	1,50,000	Cash	1,00,000	50,000
	8,50,000	10,00,000		8,50,000	10,00,000

Additional information:

Sales and cost of goods sold for the year were Rs 7,00,000 and Rs 4,40,000 respectively.

Operating expenses were Rs 1,00,000.

Purchase of fixed assets Rs 3,20,000 and a part of fixed assets was sold for Rs 70,000.

Dividend paid for the year Rs 60,000.

Required: Cash flow statement by using direct method

[Answer:  CFOA = Rs  2,10,000; CFIA = (Rs 2,50,000); CFFA = (Rs 10,000);

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 6

The balance sheets of AK Limited Company as on 31^st March are given below:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Equity shares capital	7,50,000	9,00,000	Fixed assets	7,50,000	10,50,000
8% debentures	1,50,000	75,000	Inventory	60,000	1,20,000
Retained earning	1,50,000	2,25,000	Sundry debtors	3,15,000	2,55,000
Sundry creditors	1,50,000	2,00,000	Bank and cash balance	1,50,000	75,000
Outstanding expenses	75,000	1,00,000
	12,75,000	15,00,000		12,75,000	15,00,000

Additional information for the year 2:

Sales income Rs 10,50,000

Cost of goods sold Rs 6,60,000

Administrative expenses Rs 1,50,000

Purchased fixed assets Rs 4,80,000

Fixed assets sold Rs 1,05,000

Dividend distributed for the year Rs 90,000

Required: Cash flow statement by using direct method

[Answer: CFOA = Rs  3,15,000; CFIA (Rs 3,75,000); CFFA = (Rs 15,000);

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 7

The balance sheet of AZ Company Ltd as on 31^st March are as follows:

Liabilities	Year X4	Year X5	Assets	Year X4	Year X5
Share capital	1,60,000	2,40,000	Fixed assets	2,22,000	4,10,000
Share premium	20,000	30,000	Debtors	80,000	1,20,000
Retained earning	80,000	1,00,000	Inventory	1,20,000	90,000
10% debenture	—	80,000	Insurance prepaid	8,000	4,000
Creditors	1,00,000	70,000	Cash in hand	40,000	50,000
Overdraft	60,000	40,000
Provision for tax	40,000	1,00,000
Outstanding expenses	10,000	14,000
	4,70,000	6,74,000		4,70,000	6,74,000

Additional information:

Sales Rs 16,00,000	Sale of fixed assets Rs 72,000
Cost of goods sold Rs 11,20,000	Purchsed of fixed assets Rs 3,12,000
Operating expenses Rs  2,76,000	Dividend distribution Rs 32,000
Tax paid Rs 40,000

required: Cash flow statement by using direct method

[Answer: CFOA = Rs  1,12,000; CFIA = (Rs 2,40,000); CFFA  = Rs 1,38,000;

*Inflow of insurance = Rs 4,000; No entry for provision tax.

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 8

The comparative balance sheets of AP Company Ltd as on 31st March are as follows:

Liabilities	2019	2020	Assets	2019	2020
Share capital	375,000	450,000	Machinery	400,000	570,000
Share premium	37,500	45,000	Furniture	50,000	30,000
Loan	75,000	37,500	Stock	37,500	75,000
Wages due	7,500	6,000	Debtors	110,500	74,000
Creditors	105,000	136,500	Prepaid expenses	2,000	1,000
Retained earning	75,000	112,500	Cash	75,000	37,500
	675,000	787,500		675,000	787,500

Additional information:

Sales for the year Rs 380,000

Cost of goods sold Rs 190,000

Administrative expenses Rs 75,000

Purchased of machinery Rs 230,000

Furniture costing Rs 15,000 was sold for Rs 17,500

Dividend paid for 2067 Rs 15,000

required: Cash flow statement by using direct method

[Answer: CFOA = Rs  145,000; CFIA =  (Rs 212,500); CFFA = Rs  30,000;

*Depn on machinery = Rs 60,000]

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 9

The comparative balance sheet of AP Company Ltd as on 31^st March are as follows:

Liabilities	2019	2020	Assets	2019	2020
Share capital	5,00,000	6,00,000	Fixed assets	6,00,000	8,00,000
Share premium	50,000	60,000	Bills receivable	50,000	40,000
15% Debentures	1,00,000	50,000	Debtors	1,00,000	60,000
Creditors	1,50,000	1,90,000	Closing stock	50,000	1,00,000
Retained earning	1,00,000	1,50,000	Cash	1,00,000	50,000
	9,00,000	10,50,000		9,00,000	10,50,000

Additional information:

a. Sales for the year is Rs 10,00,000.

b. Cost of goods sold Rs 7,50,000.

c. Purchased of fixed assets of Rs 300,000 and fixed assets sold for Rs 40,000.

d. Operating expenses Rs 1,20,000.

e. Dividend paid for 2067 Rs 20,000.

required: Cash flow statement by using direct method

[Answer: CFOA = Rs  170,000; CFIA =  (Rs 260,000); CFFA = Rs  40,000;

 

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

Problem: 10

The balance sheet of KL Company Ltd as on 31^st December is as follows:

Liabilities	2018	2019	Assets	2018	2019
Equity shares capital	200,000	300,000	Fixed assets	340,000	540,000
Share premium	20,000	30,000	Inventory	150,000	50,000
Retained earning	70,000	155,000	Debtors	50,000	30,000
10% Debentures	120,000	70,000	Cash at bank	10,000	35,000
Creditors	100,000	80,000
Outstanding expenses	40,000	20,000
	550,000	655,000		550,000	655,000

Additional information for the year 2020:

Sales for year Rs 585,000

Cost of goods sold Rs 300,000

Operating expenses Rs 120,000

Interest paid Rs 10,000

Tax paid Rs 20,000

Fixed assets is sold for Rs 40,000

Fixed assets purchased Rs 260,000

Dividend distributed Rs 30,000

Required: Cash flow statement by showing operating, investing and financing activities

[Answer: OA = Rs 215,000; IA = (Rs 220,000); FA = Rs 30,000;

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

Problem: 11 

The balance sheet of AE Company Ltd as on 31^st December is as follows:

Liabilities	2019	2020	Assets	2019	2020
Equity shares capital	180,000	300,000	Fixed assets	260,000	470,000
Bank overdraft	20,000	30,000	Stock	55,000	35,000
Retained earning	70,000	120,000	Debtors	50,000	30,000
10% Debentures	100,000	150,000	Bills receivable	10,000	25,000
Creditors	50,000	35,000	Prepaid rent	25,000	40,000
Bills payable	20,000	30,000	Prepaid insurance	15,000	20,000
Outstanding salary	10,000	5,000	Cash at bank	35,000	50,000
	450,000	670,000		450,000	670,000

Additional information for the year 2020:

Sales for year Rs 528,000

Cost of goods sold Rs 250,000

Administrative expenses Rs 120,000 (including interest Rs 15,000 and tax Rs 20,000)

Selling and distribution expenses Rs 18,000

Fixed assets costing Rs 50,000 is sold at loss of Rs 15,000

Fixed assets purchased Rs 290,000

Dividend distributed Rs 45,000

Required: Cash flow statement by showing operating, investing and financing activities

[Answer: OA = Rs 145,000; IA = (Rs 255,000); FA = Rs 125,000;

*Sales of fixed assets = Rs 35,000; BOD inflow = Rs 10,000]

  

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

Problem: 12 

The balance sheet of DK Company Ltd as on 31^st December is as follows:

Liabilities	2019	2020	Assets	2019	2020
Equity shares capital	200,000	300,000	Fixed assets	320,000	450,000
Retained earning	80,000	150,000	Inventory	145,000	50,000
10% Debentures	120,000	50,000	Account receivable	50,000	90,000
Bill payable	100,000	80,000	Prepaid insurance	6,000	8,000
Outstanding salary	20,000	15,000	Prepaid rent	9,000	6,000
Outstanding interest	2,000	5,000	Cash at bank	10,000	21,000
Provision for tax	18,000	25,000
	540,000	625,000		540,000	625,000

Additional information for the year 2020:

Sales for year Rs 527,000

Cost of goods sold Rs 280,000

Office expenses Rs 70,000

Interest expenses Rs 10,000

Provision for tax Rs 30,000

Fixed assets costing Rs 35,000 is sold for Rs 30,000

Depreciation on fixed assets Rs 25,000

Dividend distributed Rs 30,000

Debentures were redeemed with Rs 7,000 premium

Required: Cash flow statement by showing operating, investing and financing activities

[Answer: OA = Rs 178,000; IA = (Rs 160,000); FA = (Rs 7,000);

Fixed assets purchased = Rs 190,000; Tax paid = Rs 23,000;

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 13           

Income Statement

AV Ccompany Ltd

For the year ended 31^st March Year 2

Particulars		Amount	Amount
Sales revenue			12,00,000
Less: Cost of sales			8,00,000
Gross profit			400,000
Less:	Operating expenses	1,60,000
	Depreciation	80,000
	Premium on redemption of debentures	4,000
	Loss on sale of plant ( book value Rs  80,000)	20,000	2,64,000
Net profit before tax			1,36,000

 

Balance Sheets for the year ended 31^st March

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Share capital	4,00,000	8,00,000	Plant and machinery	4,00,000	6,40,000
10% Debenture	200,000	1,20,000	Investment	1,20,000	1,80,000
Sundry creditors	1,60,000	2,00,000	Inventories	3,20,000	4,00,000
Bills payable	80,000	40,000	Sundry debtors	1,20,000	80,000
Retained earnings	1,60,000	2,40,000	Cash at bank	40,000	1,00,000
	10,00,000	14,00,000		10,00,000	14,00,000

Additional information

Plant purchsased in year 2 Rs 4,00,000

Dividend paid Rs  56,000

required: Cash flow statement by using direct method.

[Answer:  CFOA = Rs 200,000; CFIA  = Rs  (400,000); CFFA = Rs  260,000)

*Sales of P&M = Rs 60,000]

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 14            

The income statement and other details of AH Company Ltd for the year have been given below:

Particulars		Amount	Amount
Sales revenue			7,50,000
Less: Cost of sales			4,50,000
Gross profit			3,00,000
Less:	Administrative expenses	90,000
	Depreciation on machinery	75,000
	Interest in debenture	15,000
	Premium on redemption of debenture	7,500
	Provision for tax	75,000	2,62,500
Net profit before sale of machinary			37,500
Add: Profit on sale of machinary			15,000
Profit after sale of machinary			52,500

 

Other details

Items	Previouse year	Current year
Debtors	1,20,000	75,000
Creditors	60,000	1,05,000
Outstanding salary	15,000	7,500
Inventory	75,000	90,000
8% Debenture	2,25,000	1,50,000
Provision for tax	75,000	75,000
Machine (net)	5,25,000	9,00,000
Investment	75,000	1,50,000
Share capital	7,00,000	9,75,000
Share premium	50,000	75,000
Bank balance	1,80,000	75,000

Additional information:

Machinary costing Rs 5,10,000 was purchaed during the current year

Tax paid during the year Rs  75,000

Required: Cash flow statement apply direct method

[Answer: CFOA = Rs  187,500; CFIA =  (Rs 510,000); CFFA = Rs  2,17,500;

*Tax paid = Rs 75,000; Assets sold = Rs 75,000; Dividend paid = Nil;

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 15               Basic Problem: 25

Following is the extracted information from XYZ Company Ltd in 2020:

Assets and liabilities	January	December
Inventory	80,000	96,000
Account receivable	1,28,000	80,000
Account payable	64,000	1,12,000
Outstanding salary	16,000	8,000
Debentures	2,40,000	1,60,000
Provision for tax	48,000	32,000
Proposed dividend	32,000	48,000
Plant and machinery	5,60,000	9,60,000
Investment	80,000	1,60,000
Equity shares capital of Rs 100 each	8,00,000	11,20,000
Cash and bank	1,48,000	36,000

 

Income Statement

Particulars	Amount	Amount
Sales		8,00,000
Less: Cost of goods sold		4,80,000
Gross margin		3,20,000
Less: Operating expenses:
Office rent and salary	96,000
Depreciation	80,000
Premium on redemption of debentures	8,000
Interest on debentures	16,000
Provision for tax	32,000	2,32,000
Net profit before other income		88,000
Add:  Profit on plant (book value Rs 64,000)		16,000
Net income before dividend		1,04,000
Less: Proposed dividend		48,000
Retained earnings		56,000

Required:   Cash flow statement by showing:

(A) Cash from operating activities; (B) Cash from investing activities

(C) Cash from financing activities; (D) Net change in cash and cash equivalent

 [Answer: OA = 232,000; IA = (544,000); FA =200,000;

*P&M purchase = 5,44,000]

 

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country 

PROBLEM: 16     Indirect Method

The balance sheets of ABC Company Ltd for the past two years are given below:

Liabilities	2019	2020	Assets	2019	2020
Equity share capital	300,000	400,000	Goodwill	115,000	90,000
8% Pref. shares capital	150,000	100,000	Equipment	200,000	170,000
General reserve	40,000	70,000	Plant	80,000	200,000
P&L account	30,000	48,000	Debtors	160,000	200,000
Proposed dividend	42,000	50,000	Stock	77,000	109,000
Provision for taxation	40,000	50,000	Bills receivable	20,000	30,000
Creditors	55,000	83,000	Cash and bank	25,000	18,000
Bills payable	20,000	16,000
	677,000	817,000		677,000	817,000

Additional information:

(a) Depreciation on plant Rs 100,000 and Rs 20,000 on equipment have been charged.  

(b) Company paid an interim dividend Rs 20,000 in 2020

(c) Company paid Rs 35,000 income tax in 2020.

Required: (indirect method)

(A) Cash available from operating activities; (B) Cash available from investing activities

(C) Cash available from financing activities; (D) Net changes in cash and cash equivalent

 [Answer: OA = 155,000; IA = (120,000); FA = 12,000;

*Plant purchase = 130,000; equipment sold = 10,000;

For NPBT, prepare P&L Adjustment  (FFO) Rs 188,000 ]

 

PROBLEM: 17     Indirect Method

The balance sheets of ABC Company Ltd for the past two years are given below:

Liabilities	2019	2020	Assets	2019	2020
Share capital	500,000	700,000	Land and building at cost	300,000	300,000
Share premium	50,000	70,000	Plant and machinery	360,000	630,000
10% Debentures	100,000	50,000	Trade investment	40,000	–
Bank overdraft	50,000	100,000	Inventories	150,000	150,000
Account payable	100,000	80,000	Accounts receivable	100,000	150,000
Provision For Taxation	50,000	60,000	Cash at bank	50,000	70,000
Provision For Dividend	50,000	70,000
Retained Earning	100,000	170,000
	1,000,000	1,300,000		1,000,000	1,300,000

Additional information:

(a) Depreciation on plant and machinery was written off by Rs 70,000.

(b) Company paid a dividend and taxation of Rs 50,000 each during the 2020.

(c) Trade investment was sold for Rs 80,000 and the profit realized was credited to P&L account.

(d) A premium of 10% was paid to debenture holders at the time of redemption of debentures debts.

Required: (indirect method)

(A) Cash available from operating activities; (B) Cash available from investing activities

(C) Cash available from financing activities; (D) Net changes in cash and cash equivalent

 [Answer: OA = 165,000; IA = (260,000); FA = 115,000;

Assets purchase =340,000]

 

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