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Commerce Exam  >  Commerce Notes  >  DK Goel Solutions: Cash Flow Statement (As per AS – 3 Revised)

DK Goel Solutions: Cash Flow Statement (As per AS – 3 Revised) - Commerce PDF Download

Q1: Classify the following into:
(i) Operating activities
(ii) Investing activities
(ii) Financing activities

  1. Cash equivalents, while preparing a cash flow statement
  2. Cash sales
  3. Cash received from trade receivables
  4. Purchase of building
  5. Sale of building
  6. Issue of share capital or Debentures
  7. Buy-back of equity shares
  8. Dividend paid
  9. Interest paid on Debentures or Long-term loans by 
    (a) Finance company 
    (b) Non-finance company
  10. Cash purchases
  11. Cash paid to trade payables
  12. Redemption of debentures and preference shares
  13. Repayment of Long-term loan
  14. Office expenses
  15. Selling and distribution expenses
  16. Manufacturing expenses
  17. Purchase of goodwill
  18. Sale of patents
  19. Purchase of investments
  20. Sale of investments by 
    (a) Finance company 
    (b) Non-finance company
  21. Commission and royalty received
  22. Interest received on investments by 
    (a) Finance company 
    (b) Non-finance company
  23. Dividend received on shares by 
    (a) Finance company 
    (b) Non-finance company
  24. Rent paid
  25. Rent received if 
    (a) Company’s main business is property business 
    (b) Other business
  26. Income tax paid
  27. Income tax refund received
  28. Bank balance
  29. Short-term deposits in the bank
  30. Investment in the short term or marketable securities

Ans:
Operating activities:

  1. Cash sales
  2. Cash received from trade receivables
  3. Interest paid on Debentures or Long-term loans by 
    (a) Finance company
  4. Cash purchases
  5. Cash paid to trade payables
  6. Office expenses
  7. Selling and distribution expenses
  8. Manufacturing expenses
  9. Sale of investments by 
    (a) Finance company
  10. Commission and royalty received
  11. Interest received on investments by 
    (a) Finance company
  12. Dividend received on shares by 
    (a) Finance company
  13. Rent paid
  14. Rent received if 
    (a) Company’s main business is property business
  15. Income tax paid
  16. Income tax refund received

Investing activities:

  1. Purchase of building
  2. Sale of building
  3. Purchase of goodwill
  4. Sale of patents
  5. Purchase of investments
  6. Sale of investments by 
    (b) Non-finance company
  7. Interest received on investments by 
    (b) Non-finance company
  8. Dividend received on shares by 
    (b) Non-finance company
  9. Rent received if 
    (b) Other business

Financing activities:

  1. Issue of share capital or Debentures
  2. Buy-back of equity shares
  3. Dividend paid
  4. Interest paid on Debentures or Long-term loans by 
    (b) Non-finance company
  5. Redemption of debentures and preference shares
  6. Repayment of Long-term loan

Cash Equivalents:

  1. Bank balance
  2. Short-term deposits in the bank
  3. Investment in the short term or marketable securities

Q2: The following is the position of current assets and current liabilities of A Ltd.
DK Goel Solutions: Cash Flow Statement (As per AS – 3 Revised) - CommerceThe company incurred a loss of Rs. 45,000/- during the year. Calculate cash from operating activities.
Ans: 
Calculation of Cash From Operating Activities
For the year ended 31st March 2019
DK Goel Solutions: Cash Flow Statement (As per AS – 3 Revised) - Commerce

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FAQs on DK Goel Solutions: Cash Flow Statement (As per AS – 3 Revised) - Commerce

1. What is a Cash Flow Statement as per AS – 3 Revised?
Ans. A Cash Flow Statement as per AS – 3 Revised is a financial statement that provides a detailed analysis of the cash inflows and outflows of a business over a specific period. It helps stakeholders understand how cash is generated and used in operating, investing, and financing activities.
2. What are the main components of a Cash Flow Statement?
Ans. The main components of a Cash Flow Statement include three sections: Operating Activities, Investing Activities, and Financing Activities. Operating Activities reflect cash generated from core business operations, Investing Activities show cash used for investments in assets, and Financing Activities detail cash flows related to borrowing and equity transactions.
3. How is the Cash Flow Statement prepared?
Ans. The Cash Flow Statement can be prepared using two methods: the Direct Method and the Indirect Method. The Direct Method lists all cash receipts and payments, while the Indirect Method starts with net income and adjusts for non-cash items and changes in working capital.
4. Why is the Cash Flow Statement important for businesses?
Ans. The Cash Flow Statement is important because it provides insights into a company’s liquidity and financial health. It helps assess the ability to generate cash, meet obligations, and fund operations or investments, which is crucial for decision-making by management and investors.
5. How does the Cash Flow Statement differ from the Income Statement?
Ans. The Cash Flow Statement differs from the Income Statement in that it focuses on actual cash movements, while the Income Statement records revenues and expenses on an accrual basis. This means that the Cash Flow Statement shows the cash available for use, whereas the Income Statement may include non-cash items like depreciation and accounts receivable.
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Nov 13, 2024 Last updated
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