Non-Current (Fixed) Asset Account required in different situations while preparing Cash Flow Statement
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1 required in different situations while preparing Cash Flow Statement To find the value of the assets bought during the year? To find the value of the assets sold during the year? To find the value of the assets existing at the start of the year? To find the value of the assets existing at the end of the year? 1
2 required in different situations while preparing Cash Flow Statement To find the value of the depreciation charged during the year? To find the value of the depreciation charged for the assets disposed off during the year? To find the balance of the provision for depreciation at the start of the year? To find the balance of the provision for depreciation at the end of the year? 2
3 required in different situations while preparing Cash Flow Statement To find out the value of asset disposed off during the year? Provision for Depreciation To find out the value of provision for depreciation charged against the asset disposed off during the year Provision for Depreciation? To find out the value at which that is asset disposed off during the year Provision for Depreciation? To find out the value of loss sustained against the asset disposed off during the year Provision for Depreciation? To find out the value of profit earned against the asset disposed off during the year Provision for Depreciation? 3
4 required in different situations while preparing Cash Flow Statement To find the value of the taxation charged during the year? To find the value of the taxation paid during the year? To find the value of the balance of taxation at the start of the year? To find the value of the balance of taxation at the end of the year? 4
5 required in different situations while preparing Cash Flow Statement To find the value of the dividend charged during the year? To find the value of the dividend paid during the year? To find the value of the balance of dividend at the start of the year? To find the value of the balance of dividend at the end of the year? 5
6 Profit & Loss Account required in different situations while preparing Cash Flow Statement To find the value of the dividend charged during the year Interim Dividend Final Dividend Interest Paid Transfer to Reserves Premium paid for redemption Capital Redemption Reserve Retained Earnings Account Profit & Loss 6
7 XYZ Ltd. Cash Flow Statement for the year ended 31 Dec $000 $000 Operating activity: Operating profit Depreciation charges (Profit)/ Loss on sale of tangible non-current (fixed) assets (Increase) / Decrease in inventory (stock) (Increase) / Decrease in account receivable (debtors) (Increase) / Decrease in prepayments (Decrease) / Increase in account payable (creditors) (Decrease) / Increase in Owings Interest received Interest paid (xxx) Taxation (xxx) Net cash inflow/ (outflow) from operating activity Investing activity: Payment to acquire intangible non-current (fixed) assets Payment to acquire tangible non-current (fixed) assets Receipts from sale of tangible non-current (fixed) assets Net cash inflow/ (outflow) from investing activity () () x x Financing activity: Issue of ordinary shares (including premium) Issue of preference shares / debentures (including premium) Redemption of pref. shares / debentures (including premium) Equity dividend paid Net cash inflow/ (outflow) from financing activity Net cash increase / (decrease) in the period () () x x 7
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