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sales 800000

Debtors in months 1.8


Debtors in Rs. 120000 Exch.rate 70 80 90
Imports(USD) 100
Imports(Rs) 7000 8000 9000

exch rate Imports (UImports (Rs)


70 100 7000
80 8000
90 9000
Debtors in months sale 1.158837
Inventory in months material cost 1
Income tax 20%

Liabilities 31.12.15 31.12.16 P& L 2016


Share capital 250000 300000 Sales 865000
Reserves and surplus 50000 129200 Investment Income 6000
Long term Loans 160000 150000 Total income 871000
Creditors 40000 66000
500000 645200 Materials consumed 560000
Assests Salaries wages 55000
Gross fixed assets 420000 450000 Power and fuel 35000
Accumulated depreciation 45000 95000 Other expenses 10000
Net fixed assests 375000 355000 Depreciation 50000
Long term investments 60000 Interest 12000
inventory 40000 46667 722000
Debtors 50000 83533 PBT 149000
Cash and bank 35000 100000 Tax 29800
500000 645200 PAT 119200
BS difference 0 0 Dividend 40000
Retained surplus 79200
Cash flow statement
Operations (A)
Profit after tax 119200
Add:Depreciation 50000
Add:Interest paid 12000
Minus:Investment income -6000
Op.Cash flow bwefrore WC changes 175200
(inc)/Dec,in Investory -6667
(inc/dec.In Debtors -33533
Inc/(Dec) in credtiors 26000
Cash from operations (A) 161000
Investing (B)
Purchase of fixed assets -30000
Sale pf fixed assets
Finanical invetsments -60000
Add:Invetsment Income 6000
Cash from Investing (B) -84000
Financing ( C )
Own capital 50000
Loan taken
less:interest paid -12000
Less:loan repaid -10000
Dividend paid -40000
Cash from Finacing ( C ) -12000
A+B+C 65000
Add: Opening balance 35000
Closing balance 100000