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BRILLIANT’S Cash Flow Statement 107

Working Notes:
1. Cash Collected from Debtors
Particulars (`)

Opening Balance of Debtors (Given) 60,000
Add : Credit Sales during the year 8,00,000
8,60,000
Less : Closing Balance of Debtors (Given) (–) 80,000
7,80,000

2. Cash Paid for Operating Expenses

Particulars (`)
Operating Expenses (As given) 5,00,000
Less: Loss on Sale of Machinery 20,000
4,80,000
Decrease in Inventory (–) 5,000
Increase in Trade Creditors (–) 5,000 (–) 10,000
4,70,000

Explanation of Some Typical Items Hw$N> {d{eï> Am`Q>åg H$s ì`m»`m
AS-3 (Revised) has also provided for the AS-3 _| Hw$N> {d{eï> Am`Q>åg H$s ì`m»`m ^r Xr
treatment of some typical items, as discussed JB© h¡ Omo {ZåZ{c{IV h¢:
below:
1. Extraordinary Items: The 1. AgmYmaU Am`Q>åg: AgmYmaU
cash flows associated with extra- Explanation of Some Am`Q>åg go gå~pÝYV H¡$e âbmoO H$mo
ordinary items should be Typical Items C{MV AmYma na Am°naoqQ>J, BÝdopñQ>¨J `m
classified as arising from 1. Extraordinary Items \$m`ZopÝg¨J EpŠQ>{dQ>rO Ho$ ê$n _| AcJ-
operating, investing or financing 2. Interest and Divi- AcJ dJuH¥$V {H$`m OmZm Mm{h`oŸVWm
activities as appropriate and dends
separately disclosed in the cash 3. Taxes on Income AcJ-AcJ àH$Q> {H$`m OmZm Mm{h`o
flow statement to enable users 4. Acquisitions and Dis- {Oggo {H$ Cn`moJH$Vm© H$mo gå~pÝYV
who understand their nature and posal of Sub-sidiaries B§Q>aàmBO Ho$ dV©_mZ Ed§ â`yMa H¡$e
effect on the present and future and other Business âbmoO na CgH$m à^md Ed§ àH¥${V g_P
cash flows of the enterprise. Units _| Am gHo$Ÿ&
2. Interest and Dividends: In 5. Cash Flow from For- 2. B§Q>aoñQ> d {S>{dS>oÝS>: EH$ Zm°Z-
eign Currency Trans-
case of non-financial enterprises, \$m`ZopÝe`b B§Q>aàmBO Ho$ Ho$g _| B§Q>aoñQ>
action
interest and dividend paid should d {S>{dS>oÝS> Ho$ ^wJVmZ H$mo \$m`ZopÝg¨J
6. Non-cash Transac-
be classified as cash flows from
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financing activities while interest 7. Other Disclosures _| dJuH¥$V {H$`m OmZm Mm{hE VWm B§Q>aoñQ>