Name of company

Statement of cash flow for year ended Date

$ $
Net cash from operating activities sum 2
Profit/Loss from operations before tax and interest value
Dpr exp of nca value
Loss/Profit on disposal of nca value
Decrease/Increase in inventory value
Decrease/Increase in trade receivables value
Decrease/Increase in trade payables value
Cash from operations sum 1
Interest paid value
Tax paid value

Net cash from investing activities sum 3

Sale/Purchase of nca value
Interest received value
Dividends received value

Net cash from financing activities sum 4

Issue of share capital value
Loans received value
Repayment of share capital value
Repayment of loans and finance lease liabilities value
Dividends paid value

Net increase/decrease in cash and cash equivalents sum 5

Cash and cash equivalents at the beginning of the year value

Cash and cash equivalents at the end of the year sum 6

 $
Revenue 1,050,000
Note Cost of sales (450,000)
Administrative expenses (320,000)
Distribution costs (160,000)
reduce profit but not a cash expense
loss or profit is not money received on disposal Profit from operations 120,000
increase inv = more money out
increase trade rcv = less money in Debenture interest paid (40,000)
increase trade pyb = less money out Tax (18,000)

Profit for the year 62,000

shares x (par value + share premium)

 Name of company
Statement of cash flow for year ended Date
$ $ Note Info
Net cash from operating activities 140,800
Profit from operations before tax and interest 120,000
Dpr exp of nca 30,000 a
Loss on disposal of pm 2,000 3k - (20k - 15k) b
Increase in inventory (1,000) 6k end - 5k beg c
Decrease in trade rcv 2,500 8k end - 10.5k beg c
Decrease in trade pyb (900) 4.2k end - 5.1k beg c
Cash from operations 152,600
Bank interest received 800 d
Tax paid (12,600) e
 Everyday limited A1
Statement of cash flow of year ended
$ $ Note
Net cash from operating activities 193,900
Profit from operations before tax and interest 175,000
Dpr exp of nca 42,100
Profit on disposal of nca (2,300)
Decrease in inventory 5,800
Increase in trade receivable (2,600)
Increase in trade payables 3,400
Cash from operations 221,400
Tax paid (27,500)
 Exhibit Co Limited
Statement of cash flow for year ended Date
$ $
Net cash from operating activities 52,000
Profit from operations before tax and interest 50,000
Dpr exp of nca 12,000
Increase in inventory (3,000)
Decrease in trade rcv 2,000
Increase in trade pyb 4,000
Cash from operations 65,000
Interest paid (5,000)
Tax paid (8,000)

Net cash from investing activities (16,500)

Purchase of nca (20,000)
Sale of nca 1,000
Interest received 2,000
Dividends received 500

Net cash from financing activities 46,000

Issue of share capital (inclusive of share premium) 80,000
Repayment of long term borrowings (30,000)
Dividends paid (4,000)

Net increase/decrease in cash and cash equivalents 81,500

Cash and cash equivalents at the beginning of the year 10,000

Cash and cash equivalents at the end of the year 91,500

No Date Debit $ Credit $ Note Pl
1 1-Jul-15 Plant & machinery 700,000 Bal b/d
2 1-Jul-15 Bal b/d Acc dpr of pm 300,000 Date
3 30-Jun-16 Disposal of pm 105,000 Plant & machinery 105,000 1-Jul-15
4 30-Jun-16 Acc dpr of pm 85,000 Disposal of pm 85,000 30-Jun-16
5 30-Jun-16 Bank 24,000 Disposal of pm 24,000
6 30-Jun-16 Disposal of pm 4,000 Profit on disposal of pm 4,000 24k - (105k - 85k)
7 30-Jun-16 Bal c/d Plant & machinery 800,000 at 30 Jun 16
8 30-Jun-16 Acc dpr of pm 400,000 Bal c/d at 30 Jun 16
9 30-Jun-16 Plant & machinery 205,000 Bank 205,000 905k - 700k
10 30-Jun-16 Dpr exp of pm 185,000 Acc dpr of pm 185,000 485k - 300k
11 1-Jul-15 Motor vehicles 450,000 Bal b/d
12 1-Jul-15 Bal b/d Acc dpr of mv 180,000 1-Jul-16
13 30-Jun-16 Disposal of mv 60,000 Motor vehicles 60,000
14 30-Jun-16 Acc dpr of mv 45,000 Disposal of mv 45,000 60k - 15k nbv
15 30-Jun-16 Bank 28,000 Disposal of mv 28,000 Date
16 30-Jun-16 Disposal of mv 13,000 Profit on disposal of mv 13,000 28k - 15k 30-Jun-16
17 30-Jun-16 Bal c/d Motor vehicles 500,000 at 30 Jun 16 30-Jun-16
18 30-Jun-16 Acc dpr of mv 200,000 Bal c/d at 30 Jun 16
19 30-Jun-16 Motor vehicles 110,000 Bank 110,000 560k - 450k
20 30-Jun-16 Dpr exp of mv 65,000 Acc dpr of mv 65,000 245k - 180k
21 1-Jul-15 Bal b/d Tax 90,000
22 30-Jun-16 Income statement 80,000 Tax 80,000
23 30-Jun-16 Tax 86,000 Bal c/d at 30 Jun 16
24 30-Jun-16 Tax 84,000 Bank 84,000 170k - 86k
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
 Plant & machinery GL Motor vehicles
905,000 905,000 560,000
Debit $ Date Credit $ Date Debit $ Date
Bal b/d 700,000 30-Jun-16 Disposal of pm 105,000 1-Jul-15 Bal b/d 450,000 30-Jun-16
Bank 205,000 30-Jun-16 Bal c/d 800,000 30-Jun-16 Bank 110,000 30-Jun-16

Bal b/d 800,000 1-Jul-16 Bal b/d 500,000

Acc dpr of pm GL Acc dpr of mv
485,000 485,000 245,000
Debit $ Date Credit $ Date Debit $ Date
Disposal of pm 85,000 1-Jul-15 Bal b/d 300,000 30-Jun-16 Disposal of mv 45,000 1-Jul-15
Bal c/d 400,000 30-Jun-16 Dpr exp of pm 185,000 30-Jun-16 Bal c/d 200,000 30-Jun-16

1-Jul-16 Bal b/d 400,000 1-Jul-16

les GL Tax GL
560,000 170,000 170,000
Credit $ Date Debit $ Date Credit $
Disposal of mv 60,000 30-Jun-16 Bal c/d 86,000 1-Jul-15 Bal b/d 90,000
Bal c/d 500,000 30-Jun-16 Bank 84,000 30-Jun-16 Income statement 80,000

1-Jul-16 Bal b/d 86,000

mv GL
245,000
Credit $
Bal b/d 180,000
Dpr exp of mv 65,000

Bal b/d 200,000

 Accounting limited
Statement of cash fow for year ended
$ $
Net cash from operating activities 321,000
Profit for operations before tax and interest 420,000
Dpr exp of nca 250,000
Profit on disposal of nca (17,000)
Increase in inventory (100,000)
Increase in trade receivable 45,000
Decrease in trade payable (173,000)
Cash from operations 425,000
Interest paid (20,000)
Tax paid (84,000)

Net cash from investing activities (563,000)

Purchase of nca (315,000)
Sale of nca 52,000
Interest received
Increase in short term investment (300,000)

Net cash from financing activities 344,000

Issue of share capital (inclusive of share premium) 450,000
Issue of debenture 50,000
Dividends paid (156,000)

Net increase/decrease in cash and cash equivalents 102,000

Cash and cash equivalents at the beginning of the year 98,000

Cash and cash equivalents at the end of the year 200,000

 Note

185k+65k
14k+3k
300k-200k
260k-215k
163k-336k

205k + 110k
24k + 28k

800k - 500k

300k x 1.5
No Date Debit $ Credit $ Note
1
2 Date
3
4
5
6
7
8
9
10
11
12
13
14
15 Date
16
17
18
19
20
21
22
23
24
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31
32
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34
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50
Debit $ Date Credit $ Date Debit $ Date

Debit $ Date Credit $ Date Debit $ Date

Credit $ Date Debit $ Date Credit $

Credit $
$ $
Note
No Date Debit $ Credit $ Note
1 31-Oct-15 Plant & machinery 750,000 Bal b/d
2 31-Oct-15 Bal b/d Acc dpr of pm 220,000
3 31-Oct-16 Dpr exp of pm 50,000 Acc dpr of pm 50,000
4 31-Oct-16 Disposal of pm 14,000 Profit on disposal of pm 14,000
5 31-Oct-16 Plant & machinery 130,000 Bank 130,000 purchase of pm
6 31-Oct-16 Bank 50,000 Disposal of pm 50,000 sale of pm
7 31-Oct-16 Disposal of pm 96,000 Plant & machinery 96,000 cost wiped off
8 31-Oct-16 Acc dpr of pm 60,000 Disposal of pm 60,000 14k profit + 96k cost - 50k sale
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
 Plant & machinery GL Disposal of pm
880,000 880,000
Date Debit $ Date Credit $ Date
31-Oct-15 Bal b/d 750,000 31-Oct-16 Disposal of pm 96,000 31-Oct-16
31-Oct-16 Bank 130,000 31-Oct-16

31-Oct-16 Bal c/d 784,000

1-Nov-16 Bal b/d 784,000
Acc dpr of pm GL
270,000 270,000
Date Debit $ Date Credit $
31-Oct-16 Disposal of pm 60,000 31-Oct-15 Bal b/d 220,000
31-Oct-16 Dpr exp of pm 50,000

31-Oct-16 Bal c/d 210,000

1-Nov-16 Bal b/d 210,000
 Disposal of pm GL Trial balance at 31-Oct-16
110,000 110,000 2,123,000
Debit $ Date Credit $ Accounts Db ($)
Profit on disposal of pm 14,000 31-Oct-16 Bank 50,000 Freehold premises 900,000
Plant & machinery 96,000 31-Oct-16 Acc dpr of pm 60,000 Acc dpr of fp
Plant & machinery 784,000
Acc dpr of pm
Inventory 80,000
Trade receivables 95,000
Cash & cash equivalents 264,000
Ordinary shares of $1
Share premium
General reserve
Retained earnings
10% debenture 21/23
Trade payables
Tax
31-Oct-16 Egret Limited
2,123,000 Statement of financial position at
Cr ($) Note
Non current assets Cost
250,000 240k beg + 10k dpr exp Freehold premises 900,000
750k beg - 96k cost + 130k bought Plant & machinery 784,000
210,000 220k beg - (96k cost + 14k profit - 50k sale) + 50k dpr exp 1,684,000
95k beg - 15k decrease Current assets
77k beg + 18k increase Inventory
at end of year Trade receivables
980,000 830k beg + 150k x $1 issuance Cash & cash equivalents
160,000 110k beg + (200k - 150k) premium
200,000 100k beg + 100k income statement
105,000 92k beg + 169k pfty - 100k gen rsv - 56k div paid
150,000 200k beg - 50k repayment
38,000 44k beg - 6k decrease
30,000 26k beg + 30k income statement - 26k paid
Assets

Working capital (CA - CL)

 Egret Limited
f financial position at 31-Oct-16
$ $
Acc dpr NBV Equity
250,000 650,000 Ordinary shares of $1 980,000
210,000 574,000 Share premium 160,000
460,000 1,224,000 General reserve 200,000
Retained earnings 105,000
80,000 1,445,000
95,000 Non current liabilities
264,000 10% debenture 21/23 150,000
439,000 150,000
Current liabilities
Trade payables 38,000
Tax 30,000
68,000

1,663,000 Equity and liabilities 1,663,000

371,000
 Accounts Db ($) Cr ($) Note
Freehold premises 158,000 300k - (130+12)
Plant and machinery 143,000 125k - 30k + 48k
Acc dpr of p n m 117,000 75k - (30k - 7k - 5k) + 60
Inventory 40,000 36k + 4k
Trade receivable 98,000 79k + 19k
Cash & cash equivalent 112,000
Ordinary shares of 1$ 170,000 150k + 20k x 1$
Share premium 40,000 20k + (20k x 1$)
General reserve 70,000 40k + 30k
Retained earnings 40,000 56k + 39k - 40k - 15k
10% debenture 30,000 50k - 20k
Trade payables 49,000 43k + 6k
Tax 25,000 18k + 25k - 18k
 Indus limited No
Statement of financial position at 31-Jul-16 1
$ $ 2
Non current assets Cost Acc dpr NBV 3
Freehold premises 300,000 142,000 158,000 4
Plant and machinery 143,000 117,000 26,000 5
443,000 259,000 184,000 6
Current assets 7
Inventory 40,000 8
Trade receivables 98,000 9
Cash and cash equivalent 112,000 10
11
434,000 12
13
14
15
16
17
18
19
20
21
22
23
24
25
 Date Debit $ Credit $ Note Plant & machinery
31-Oct-15 Plant & mac 750,000 Bal b/d
31-Oct-15 Bal b/d Acc dpr of p 220,000 Date Debit
31-Oct-16 Dpr exp of 50,000 Acc dpr of p 50,000 31-Oct-15 Bal b/d
31-Oct-16 Disposal of 14,000 Profit on di 14,000 31-Oct-16 Bank
31-Oct-16 Plant & mac 130,000 Bank 130,000 purchase of pm
31-Oct-16 Bank 50,000 Disposal of 50,000 sale of pm
31-Oct-16 Disposal of 96,000 Plant & mac 96,000 cost wiped off
31-Oct-16 Acc dpr of p 60,000 Disposal of 60,000 14k profit + 96k cost - 50k sale

1-Nov-16 Bal b/d

Acc dpr of pm

Date Debit
31-Oct-16 Disposal of

31-Oct-16 Bal c/d

Plant & machinery GL Disposal of pm
880,000 880,000 110,000
$ Date Credit $ Date Debit $ Date Credit
750,000 31-Oct-16 Disposal of 96,000 31-Oct-16 Profit on di 14,000 31-Oct-16 Bank
130,000 31-Oct-16 Plant & mac 96,000 31-Oct-16 Acc dpr of p

31-Oct-16 Bal c/d 784,000

784,000
Acc dpr of pm GL
270,000 270,000
$ Date Credit $
60,000 31-Oct-15 Bal b/d 220,000
31-Oct-16 Dpr exp of 50,000

210,000
1-Nov-16 Bal b/d 210,000
 GL
110,000
$
50,000
60,000
No Date Debit $ Credit $ Note Plant & m
1 31-Dec-15 Plant & machinery 25,000 Bal b/d
2 31-Dec-15 Bal b/d Acc dpr of pm 12,000 Date
3 31-Dec-16 Disposal of pm 3,000 Plant & machinery 3,000 cost wiped off 31-Dec-15
4 31-Dec-16 Acc dpr of pm 2,500 Disposal of pm 2,500 3k - 500 31-Dec-16
5 31-Dec-16 Dpr exp of pm 4,500 Acc dpr of pm 4,500
6 31-Dec-16 Loss on disposal of pm 500 Disposal of pm 500
7 31-Dec-16 Bal c/d Plant & machinery 35,000 at 31 Dec 16
8 31-Dec-16 Acc dpr of pm 14,000 Bal c/d at 31 Dec 16
9 31-Dec-16 Plant & machinery 13,000 Bank 13,000 38k - 25k
10
11
12 1-Jan-17
13 Acc dpr
14
15 Date
16 31-Dec-16
17 31-Dec-16
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
 Plant & machinery GL Disposal of pm
38,000 38,000 3,000
Debit $ Date Credit $ Date Debit $ Date
Bal b/d 25,000 31-Dec-16 Disposal of pm 3,000 31-Dec-16 Plant & machinery 3,000 31-Dec-16
Bank 13,000 31-Dec-16 Bal c/d 35,000 31-Dec-16

Bal b/d 35,000

Acc dpr of pm GL
16,500 16,500
Debit $ Date Credit $
Disposal of pm 2,500 31-Dec-15 Bal b/d 12,000
Bal c/d 14,000 31-Dec-16 Dpr exp of pm 4,500

1-Jan-17 Bal b/d 14,000

of pm GL Jaydee
3,000 Statement of cash flow for year ended 31-Dec-16
Credit $ $ $
Acc dpr of pm 2,500 Net cash from operating activities 17,500
Loss on disposal of pm 500 Profit from operations before tax and interest 21,000
Dpr exp of pm 4,500
Loss on disposal of pm 500
Increase in inventories (2,000)
Increase in trade rcv (3,000)
Decrease in trade pyb (2,500)
Cash from operations 18,500
Interest paid (1,000)

Net cash from investing activities (13,000)

Purchase of pm (13,000)

Net cash from financing activities (6,000)

Repayment of loan (2,000)
Drawings (4,000)

Net increase/decrease in cash and cash equivalents (1,500)

Cash and cash equivalents at the beginning of the year 500

Cash and cash equivalents at the end of the year (1,000)

 Note

income statement

8k end - 6k beg
10k end - 7k beg
4k end - 6.5k beg

income statement

8k end - 10k beg

4k end

overdraft
$ $
Note
No Date Debit $ Credit $ Note
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Date Debit $ Date Credit $

Date Debit $ Date Credit $

$ $ Note
$ $
Note
Accounts Db ($) Cr ($) Note
$ $
$ $ $ $ $ $