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o 12%Loan=50000
o Purchasedgoodsforcash=75000
o Soldgoods=200000oncredit
o Expensesduenotpaid=30000
o Interestpaid=6000
o Purchasedplanforcash=50000
o Depreciationonplant=5000
o Tax=30%paid
BS
Capital
IS
100000
sales
CFS
200000
capita;l
loan
50000
OS Expe
30000
Cogs
75000
AP
58800
expense
30000
OS Tax
25200
interest
6000
plant
50000
dep
5000
Stock
75000
264000
Goods
Debtors
Plant
cih
loan
100000 CFF
0
200000
116000
profit
84000
45000
Tax
25200
19000
264000
PAT
58800
50000 CFI
150000 CFO
interest
tax
6000
0
131000
CIT
19000
Indirect method
144000
PAT
-50000
Add
-75000
Dep
58800
Direct method
Sales
Less
5000
Payments
OS Tax
25200
Stock pur
OS expse
30000
interest
6000
Less
Sales
-200000
-75000
75000
-75000
BS
Started business with cash
10 Loan take
purchased Plant for cash
Purchased stock for cash
expenses paid
sold all stock on credit
Dep
interest paid
tax
100000
50000
20000
50000
20000
100000
10000
5000
30%
IS
capital
loan
Rserves
100000
50000
10500
160500
Plant
stock
Debtors
CIH
10000
0
100000
50500
160500
sales
Expenses
COGS
dep
interest
PBT
Tax
PAT
IS
CFS
100000
20000
50000
10000
5000
85000
15000
4500
10500
capital
loan
Plant
stock
expenses
sales
interest
tax
CIH
100000
50000
150000
20000
50000
20000
0
5000
4500
99500
50500
CFF
CFS
145000
CFI
-20000
CFO
-74500
50500
d of determining CFO
10500
10000 non cash
5000 non operating
-100000 Change in WC
-74500
of determining CFO
0
50000
20000
4500
-74500
100000
50000
20000
50000
20000
100000
10000
5000
30%
BS
capial
IS
100000
loan
50000
RetPRofit
10500
160500
Plant
10000
stock
Debtors
100000
CIH
50500
160500
sales
COGS
expenses
dep
interesgt
PBT
Tax
PAT
IS
CFS
100000
capital
loan
50000
145000
150000
20000
plant
20000 CFI
10000
stock
50000
exp
20000 CFO
5000
PAT
85000
interes
15000
4500
10500
tax
CIH
Add
Dep
-20000
interest
less
-74500
Sales
5000
4500
99500
50500
50500
Direct Method CFO
Receipts
less payments
Stock purc
expenm
tax paid
method of CFO
10500
10000 non cash
5000 non oper
-100000 change CA
-74500
Method CFO
0
50000
20000
4500
-74500