Management Accounting BCom 6th Sem RCUB 2025QP 10Marks Question Solved

追加: 2026-05-22

[00:00:03]sixth semester management accounting. So already previous question number 2025 last year.

[00:00:27]Okay. So cash flow statement the financial statement of two years of Rajuru are given below information statement of assets and liability particular note number 2023 2024 equity and liability share capital 4,000 4 lakh 54,000 reserve and surplus 6 lakh 260,240 63,360 long-term borrowing 72,36,000 trade payables 62,160 71,4 so total liability side 6 lakh 24,400 next 6K 24,400 okay every year information Next assets note number five 1 lakh 20,000 1 lakh 80,000 next 60,000 intangible assets 30,000 next inventory 2 lakh 95,200 2 56,200 next 85,200 1 lakh 1,400 next cash and cash equivalent 64,000 next 56,800 so total assets 6 lakh 24,000 400 624,400.

[00:01:59]Okay. So important note important capital number one equity 4A 30,000 4 lakh 54,000 profit and loss account 6,24 63,360 debentures 72,36,000.

[00:02:23]Next creditors trade payables 622,160 71,000.

[00:02:31]Next land assets 1A 20,000 1A 80,000 Next one goodwill 60,000 30,000 Next stock 2 95,200 2A 56,200 D 59,400 1 lakh 6,200 reserve debt 4,200 4,800 final balance 85,200 1 lakh 1,400 cash and cash equivalence 64,56,800.

[00:03:09]Addent dividend paid 21,000. Next land purchased 60,000.

[00:03:21]Goodwill written of 30,000. Debentures redeemed 36,000. You are required to prepare cash flow statement as per accounting standard revised.

[00:03:34]So statement problem.

[00:03:46]Okay. So just solution.

[00:03:54]So cash flow statement amount.

[00:04:06]So first cash flow statement more components there are three components.

[00:04:12]First cash from operating activity.

[00:04:18]Next, cash from uh cash from in the operating activity. Cash from investing activity. Next one cash from financing activity.

[00:04:34]Okay. So first cash from operating activities net profit as per operating balance sheet net 63,360 last year 63 3,660 mention nonoperating expenses.

[00:05:15]Okay. Nonoperating expenses dividend paid. It is a nonoperating activities. Nonoperating expenses 21,000. Next. Goodwill return up. Okay.

[00:05:30]Goodwill written up.

[00:05:32]Goodwill written already.

[00:05:44]Next.

[00:05:48]Okay. Next operating expenses.

[00:06:00]So total 51,000. So total nonoperating activities nonoperating activities expenses 51,000.

[00:06:11]51,000.

[00:06:14]Okay. Next lesson nonoperating income 60,200 mention 60,2 opening balance of P 60,200 mention okay 60,200 Okay.

[00:06:52]63 6360 plus 51,000 60,240US 54,120 operating profit before working capital changes. Okay. working capital.

[00:07:16]Okay. Next capital.

[00:07:20]Okay. Already working capital.

[00:07:40]And point number one, decrease in current assets. Okay.

[00:07:47]Increase in current liability.

[00:07:56]Next, less increase in working capital.

[00:08:02]Increase in current assets, decrease in current liability. Okay.

[00:08:09]assets compar 295,200 2K 56,200 2023 year 2024 year. Okay. 2023 year stock 295,200.

[00:08:46]So 2024 year 2 56,200 increase. Okay. It is a decrease in current assets.

[00:09:01]increase in current assets. So you have to mention stock 2 95,200US 2 56,200 amount 39,000 difference okay next 85,200 23 24 1,400 okay increase.

[00:09:35]Okay.

[00:09:42]Next increase 1K 1,400 compare 16,200.

[00:09:49]Okay. Next.

[00:09:55]Okay.

[00:10:06]So, 62,160.

[00:10:11]Okay.

[00:10:12]71,000 increase in current liability we have to mention creditors 62,160 71 880 increase okay Next point 39,000 8,880 47,880 So 54,120 47,880 next.

[00:11:16]So 60 16,200.

[00:11:21]So 16,200US.

[00:11:24]Okay. One second.

[00:11:31]Okay. So 16,000 total 16,200.

[00:11:43]Okay. So last 1 2us 16,200.

[00:11:48]So next amount 85,800 it is a cash from operating activity.

[00:11:59]Okay. income tax once again.

[00:12:07]Okay.

[00:12:10]Okay.

[00:12:14]Cash from investing activities. Okay.

[00:12:24]Cash from operating activities, cash from investing activities, cash from financing activities.

[00:12:31]Okay.

[00:12:36]Investing activities of pixel assets purchase of pixel assets. Okay.

[00:12:54]Okay. purchase of land,000 lands,000.

[00:13:08]Okay.

[00:13:23]Okay. So, cash from activities,000.

[00:13:41]Okay.

[00:13:45]that result. Okay. Next cash from financing activities isue of problem.

[00:14:00]So 4 lakh 30,000 4K 54,000 issue of sales 4 30,000US 45,000 24,000 redenture 72,000 36,000 redemption 36,000 Next lesing next redemption of preference shares problem.

[00:15:27]Next.

[00:15:29]Okay.

[00:15:34]72,000 36,000 36,000.

[00:15:46]So you have to mention so 36,000. Okay. So, okay.

[00:16:06]So, 24,000 33,000 cash from financing activities. Okay.

[00:16:19]Okay. In important. Okay. So, activities cash from operating activities 85,800 plus 60,000 - 33,000US 7,200US decrease in cash balance balance increase in cash balance 7,000 200. Okay. Next.

[00:16:56]Opening balance of cash.

[00:17:00]Opening balance.

[00:17:03]64,000. So you have to mention 64,000.

[00:17:07]Okay. 64,000 mention. So next important balance.

[00:17:21]Okay.

[00:17:25]64,000US 7,200 56,800.

[00:17:36]It is a closing balance of cashing balance of cash 56,800.

[00:17:45]So problem 56,800 64,000US 7,200 56,800 Okay.

[00:18:05]Okay. So almost.

[00:18:12]Okay. Next class.

[00:18:21]Okay. Next class. Algo tank