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BRILLIANT’S Cash Flow Statement 115

General Reserve Plant Less Depre. 90,000 85,000
(OZab [aOd©) 26,500 12,000 (õmg KQ>mZo Ho$ ~mX ßbm§Q>)
Creditors (H«o${S>Q>g©) 8,500 4,000 Stock (ñQ>m°H$) 5,000 1,000

Debtors (S>oãQ>g©) 15,000 10,000
Cash (H¡$e) 25,000 40,000

6,35,000 6,16,000 6,35,000 6,16,000
Sales made by the company amounted to ` 21,85,000 during the year 2018. No dividend has
been paid by the company. The changes in Building and Plant Values are fully due to depreciation
charges for 2018.
Prepare a Cash Flow Statement.
df© 2018 H$s Ad{Y _| H§$nZr Ûmam {H$`o J`o {dH«$` H$s am{e ` 2185000 h¡& H§$nZr H$mo H$moB© {S>{dS>|S> Zht {X`m
J`m h¡& {~pëS>¨J VWm ßbm§Q> _yë`m| _| n[adV©Z nyar Vah 2018 Ho$ {bE S>o{à{gEeZ MmO}g na {Z^©a h¡&
EH$ H¡$e âbmo ñQ>oQ>_|Q> V¡`ma H$s{OE&
Solution: NPP
Cash Flow Statement of Shashi Ltd.
For the Year Ended 31 December 2018
st
Particulars Amount
(`)

1. Cash Flows from Operating Activities:
Difference between Closing and Opening balance of General Reserve (14,500)
Add: Depreciation on building (5,00,000 – 4,80,000) 20,000
Depreciation on Plant (90,000 – 85,000) 5,000
Operating Profit before Working Capital 10,500
Add: Decrease in Current Assets/Increase in Current Liabilities
Decrease in Debtors 5,000
Decrease in Stock 4,000
Less: Increase in Current Assets/Decrease in Current Liabilities
Decrease in Creditors (4,500)
Cash Flow from Operating Activities 15,000
2. Cash Flow From Investing Activities Nil
3. Cash Flow From Finance Activities Nil
4. Net Increase/Decrease in Cash and Cash Equivalents 15,000
Add: Cash and Cash Equivalents at the Beginning 25,000
5. Cash and Cash Equivalents at the End of the Period 40,000