Page 79 - Corporate Finance PDF Final new link
P. 79
BRILLIANT’S Fund Flow Statement 79
Dr. Provision for Depreciation on Furniture A/c Cr.
Particulars Amount Particulars Amount
(`) (`)
To Furniture A/c (Depreciation 4,000 By Balance b/d 6,000
on furniture sold) By Adjusted P & L A/c
To Balance c/d 4,000 (Balancing figure) 2,000
8,000 8,000
Dr. Furniture A/c Cr.
To Balance b/d 9,000 By Cash (Sales) 2,000
To Adjusted P & L A/c 1,000 By Provisions for Depreciation 4,000
(Profit on Sale) By Balance c/d 10,000
To Cash (Purchase) 6,000
16,000 16,000
Adjusted Profit & Loss A/c
Dr. NPP Cr.
To Transfer to General reserve 20,000 By Balance b/d 48,000
To Proposed Dividend 24,000 By Profit on Sale of Furniture 1,000
To Provision for Depreciation: By funds from Operations 92,000
Plant & Machinery 23,000
Furniture 2,000
To Loss on Sale of Plant 4,000
To Balance c/d 68,000
1,41,000 1,41,000
Illustration 2.1.3
The following Comparative Balance Sheet is given: / ZrMo H$ånoao{Q>d ~¡b|g erQ> Xr J¶r h¡…
Particulars Amount Amount
({ddaU) (am{e) (am{e)
(`) 2017 (`) 2018
Capital / H¡${nQ>b 1,60,000 1,80,000
Resources / [agmog}g 20,000 30,000
Long term Debt / bm°ÝJ Q>‘© S>oãQ²>g 50,000 60,000
Current Liabilities / H$a§Q> bm¶{~{bQ>rO 1,20,000 1,50,000
3,50,000 4,20,0000
