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Cash From Operation Before Changes in W/C 88000

The statement of cash flows shows cash inflows and outflows for Vinay Electronics Company for the year ended July 31, 20X7. It shows cash provided by operating, investing, and financing activities, with net cash from operating activities of Rs. 5,000, net cash used in investing activities of Rs. 55,000, and net cash provided by financing activities of Rs. 178,000.

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Mohit Verma
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62 views3 pages

Cash From Operation Before Changes in W/C 88000

The statement of cash flows shows cash inflows and outflows for Vinay Electronics Company for the year ended July 31, 20X7. It shows cash provided by operating, investing, and financing activities, with net cash from operating activities of Rs. 5,000, net cash used in investing activities of Rs. 55,000, and net cash provided by financing activities of Rs. 178,000.

Uploaded by

Mohit Verma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Vinay Electronics Company

Statement of Cash Flows


For the Year Ended July 31, 20X7
Cash Flow from Operating Activities
Net Profit -48,000
Adjustments: Add: NCC / NBI Less: NBE
Depreciation Expense 21,000
Provision for Doubtful Debts 22,000
Gain on Sale of Investments -19,000
Loss on Sale of Patent 26,000
Interest Expense 64,000
Interest Income -14,000
Dividend Income -12,000
Cash from operation before changes in w/c 88000
Adj for changes in w/c
Decrease in Inventory 58,000
Increase in Debtors -66,000
Increase in Prepaid Expenses -3,000
Increase in Bills Payable 32,000
Decrease in Creditors -41,000
Decrease in Income Tax Payable -15,000
53,000 53,000
Net Cash Used in Operating Activities 5,000
Cash Flow from Investing Activities
Purchase of Plant and Machinery -139,000
Proceeds from Sale of Patents 3,000
Purchase of Investments -13,000
Proceeds from Sale of Investments 68,000
Interest Received 14,000
Dividend Received 12,000
Net Cash Used in Investing Activities -55,000 -55,000
Cash Flow from Financing Activities
Proceeds from Issuance of Share Capital 20,000
Interest Paid -64,000
Proceeds from Issuance of Secured Debentures 150,000
Proceeds from Issuance of Unsecured Loans 110,000
Redemption of Secured Debentures -24,000
Repayment of Unsecured Loans -14,000
Net Cash Provided by Financing Activities 178,000 178,000
Net Increase in Cash and Cash Equivalents 128,000
Cash and Cash Equivalent at Beginning of Period 33,000
Cash and Cash Equivalents at End of Period 161,000

During the year, company purchased machinery for Rs 63,000 on long-term, unsecured credit.
unsecured credit.

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