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BRILLIANT’S Fund Flow Statement 81

Working Notes:
Dr. Furniture A/c Cr.
Particulars Amount Particulars Amount
(`) (`)
To Balance b/d 20,000 By Depreciation 4,000
To Purchase (b/f) 2,000 By Balance c/d 18,000
22,000 22,000

Dr. Machinery A/c Cr.
Particulars Amount Particulars Amount
(`) (`)
To Balance b/d 40,000 By Depreciation 10,000
To Purchase (b/f) 1,20,000 By Balance c/d 1,50,000
1,60,000 1,60,000

Dr. NPP Building A/c Cr.
Particulars Amount Particulars Amount
(`) (`)

To Balance b/d 1,00,000 By Depreciation 30,000
To Purchase (b/f) 10,000 By Balance c/d 80,000
1,10,000 1,10,000

Dr. Adjusted Profit and Loss A/c Cr.
Particulars Amount Particulars Amount
(`) (`)
To Depreciation on Furniture 4,000 By Balance b/d 20,000
To Depreciation on Machinery 10,000 By Funds From Operations 92,000
To Depreciation on Building 30,000 (Balancing Figure)
To Dividend 10,000
To Preliminary Expenses (w/f) 10,000
To Goodwill Written Off 18,000
To Balance c/d 30,000
1,12,000 1,12,000

Illustration 2.1.4
From the figures given below, prepare a statement showing application and sources of funds
for the year 2018.
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