Page 1
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP+ (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Investments A/c
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP- (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Cash flow statement adjustments
Fixed Assets
Particulars 31.03.2012 31.03.2013
a) Plant a/c 60000 40000
b) Machinery A/c 40000 -
Cases- depreciation
1. Depreciate fixed assets by Rs.30,000.
2. Depreciate fixed assets by 10%
Cases – Sale of fixed assets
1. Plant/ machinery was sold at a profit of Rs.20,000.
2. Plant/ machinery was sold at a loss of Rs.10,000.
3. Plant/ machinery were sold at Rs. 30,000.
4. Plant/ machinery were sold at Rs. 60,000.
5. Plant/ machinery were sold at a profit of 25%.
6. Plant/ machinery were sold at a loss of 25%.
7. 80% of Plant/ machinery were sold at a profit of 25%.
8. 80% of Plant/ machinery were sold at a loss of 25%.
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000
11. 80% of Plant/ machinery were sold at Rs.30,000
12. 80% of Plant/ machinery were sold at Rs.40,00
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000.
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000.
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%.
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60%
on book value.
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on
book value.
19. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book
value.
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book
value.
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.12,000
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.5,000
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book
value
Page 2
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP+ (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Investments A/c
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP- (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Cash flow statement adjustments
Fixed Assets
Particulars 31.03.2012 31.03.2013
a) Plant a/c 60000 40000
b) Machinery A/c 40000 -
Cases- depreciation
1. Depreciate fixed assets by Rs.30,000.
2. Depreciate fixed assets by 10%
Cases – Sale of fixed assets
1. Plant/ machinery was sold at a profit of Rs.20,000.
2. Plant/ machinery was sold at a loss of Rs.10,000.
3. Plant/ machinery were sold at Rs. 30,000.
4. Plant/ machinery were sold at Rs. 60,000.
5. Plant/ machinery were sold at a profit of 25%.
6. Plant/ machinery were sold at a loss of 25%.
7. 80% of Plant/ machinery were sold at a profit of 25%.
8. 80% of Plant/ machinery were sold at a loss of 25%.
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000
11. 80% of Plant/ machinery were sold at Rs.30,000
12. 80% of Plant/ machinery were sold at Rs.40,00
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000.
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000.
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%.
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60%
on book value.
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on
book value.
19. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book
value.
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book
value.
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.12,000
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.5,000
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book
value
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000
Page 3
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP+ (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Investments A/c
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP- (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Cash flow statement adjustments
Fixed Assets
Particulars 31.03.2012 31.03.2013
a) Plant a/c 60000 40000
b) Machinery A/c 40000 -
Cases- depreciation
1. Depreciate fixed assets by Rs.30,000.
2. Depreciate fixed assets by 10%
Cases – Sale of fixed assets
1. Plant/ machinery was sold at a profit of Rs.20,000.
2. Plant/ machinery was sold at a loss of Rs.10,000.
3. Plant/ machinery were sold at Rs. 30,000.
4. Plant/ machinery were sold at Rs. 60,000.
5. Plant/ machinery were sold at a profit of 25%.
6. Plant/ machinery were sold at a loss of 25%.
7. 80% of Plant/ machinery were sold at a profit of 25%.
8. 80% of Plant/ machinery were sold at a loss of 25%.
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000
11. 80% of Plant/ machinery were sold at Rs.30,000
12. 80% of Plant/ machinery were sold at Rs.40,00
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000.
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000.
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%.
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60%
on book value.
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on
book value.
19. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book
value.
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book
value.
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.12,000
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.5,000
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book
value
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000
Provisions of Taxation A/c
Particulars Amt. Particulars Amt.
To cash (paid)
To balance c/d
OP- (A)
C.Y.
By balance b/d
By P&L(MADE)
P.Y.
OP+(A)
Total Total
provision for taxation
Particulars 31.03.2012 31.03.2013
Provision for taxation 40000 60000
Case 1. Tax paid during the year was Rs.30,000.
Case 2. Tax made during the year was Rs.30,000.
Page 4
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP+ (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Investments A/c
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP- (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Cash flow statement adjustments
Fixed Assets
Particulars 31.03.2012 31.03.2013
a) Plant a/c 60000 40000
b) Machinery A/c 40000 -
Cases- depreciation
1. Depreciate fixed assets by Rs.30,000.
2. Depreciate fixed assets by 10%
Cases – Sale of fixed assets
1. Plant/ machinery was sold at a profit of Rs.20,000.
2. Plant/ machinery was sold at a loss of Rs.10,000.
3. Plant/ machinery were sold at Rs. 30,000.
4. Plant/ machinery were sold at Rs. 60,000.
5. Plant/ machinery were sold at a profit of 25%.
6. Plant/ machinery were sold at a loss of 25%.
7. 80% of Plant/ machinery were sold at a profit of 25%.
8. 80% of Plant/ machinery were sold at a loss of 25%.
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000
11. 80% of Plant/ machinery were sold at Rs.30,000
12. 80% of Plant/ machinery were sold at Rs.40,00
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000.
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000.
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%.
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60%
on book value.
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on
book value.
19. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book
value.
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book
value.
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.12,000
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.5,000
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book
value
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000
Provisions of Taxation A/c
Particulars Amt. Particulars Amt.
To cash (paid)
To balance c/d
OP- (A)
C.Y.
By balance b/d
By P&L(MADE)
P.Y.
OP+(A)
Total Total
provision for taxation
Particulars 31.03.2012 31.03.2013
Provision for taxation 40000 60000
Case 1. Tax paid during the year was Rs.30,000.
Case 2. Tax made during the year was Rs.30,000.
Proposed dividend
Proposed Dividend A/c
Particulars Amt. Particulars Amt.
To cash (paid)
To balance c/d
fin- (C)
C.Y.
By balance b/d
By P&L(MADE)
P.Y.
OP+(A)
Total Total
Particulars 31.03.2012 31.03.2013
Proposed dividend 30000 50000
Case 1. Dividend paid during the year was Rs.20,000.
Case 2. Dividend made during the year was Rs.20,000
Page 5
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP+ (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Investments A/c
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP- (A)
By cash (sale)
By P&L(loss on sale)
By P&L (depreciation)
By balance c/d
INV +(A)
OP+(A)
OP+ (A)
CY
Total Total
Cash flow statement adjustments
Fixed Assets
Particulars 31.03.2012 31.03.2013
a) Plant a/c 60000 40000
b) Machinery A/c 40000 -
Cases- depreciation
1. Depreciate fixed assets by Rs.30,000.
2. Depreciate fixed assets by 10%
Cases – Sale of fixed assets
1. Plant/ machinery was sold at a profit of Rs.20,000.
2. Plant/ machinery was sold at a loss of Rs.10,000.
3. Plant/ machinery were sold at Rs. 30,000.
4. Plant/ machinery were sold at Rs. 60,000.
5. Plant/ machinery were sold at a profit of 25%.
6. Plant/ machinery were sold at a loss of 25%.
7. 80% of Plant/ machinery were sold at a profit of 25%.
8. 80% of Plant/ machinery were sold at a loss of 25%.
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000
11. 80% of Plant/ machinery were sold at Rs.30,000
12. 80% of Plant/ machinery were sold at Rs.40,00
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000.
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000.
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%.
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60%
on book value.
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on
book value.
19. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book
value.
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book
value.
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.12,000
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was
sold for Rs.5,000
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book
value
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000
Provisions of Taxation A/c
Particulars Amt. Particulars Amt.
To cash (paid)
To balance c/d
OP- (A)
C.Y.
By balance b/d
By P&L(MADE)
P.Y.
OP+(A)
Total Total
provision for taxation
Particulars 31.03.2012 31.03.2013
Provision for taxation 40000 60000
Case 1. Tax paid during the year was Rs.30,000.
Case 2. Tax made during the year was Rs.30,000.
Proposed dividend
Proposed Dividend A/c
Particulars Amt. Particulars Amt.
To cash (paid)
To balance c/d
fin- (C)
C.Y.
By balance b/d
By P&L(MADE)
P.Y.
OP+(A)
Total Total
Particulars 31.03.2012 31.03.2013
Proposed dividend 30000 50000
Case 1. Dividend paid during the year was Rs.20,000.
Case 2. Dividend made during the year was Rs.20,000
Fixed assets A/c (original cost value method)
Particulars Amt. Particulars Amt.
To balance b/d
To cash (purchases)
To P&L (gain on sale)
P.Y
INV –(B)
OP+ (A)
By cash (sale)
By P&L(loss on sale)
By accumulated
depreciation
By balance c/d
INV +(A)
OP+(A)
transfer
CY
Total Total
Accumulated Depreciation A/c
Particulars Amt. Particulars Amt.
To fixed assets a/c
To balance c/d
transfer
C.Y.
By balance b/d
By P&L(dep. For CY)
P.Y.
OP+(A)
Total Total
Accumulated Depreciation(provision for depreciation)
Particulars 31.03.2012 31.03.2013
Plant 60000 40000
Acc dep. 22000 20000
Case 1. During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold for Rs.2,000.
Case 2. During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold for Rs.7,000.
Case 3. During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold at a profit of Rs.2,000.
Case 4. During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold at a loss of Rs.2,000.
Case 5. During the year a plant costing Rs.20,000 was sold for Rs. 5,000. Depreciation for the year was Rs.10,000.
Case 6. During the year a plant costing Rs.20,000 was sold for Rs. 25,000. Depreciation for the year was Rs.10,000.
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