M/S Jagati Agro Concern Jagati Bhaktapur, Nepal Cash Flow Statement
|
|
|
- Alexis Fletcher
- 5 years ago
- Views:
Transcription
1 2076/ / / /74 1. Cash Flow from Operating Activities Net profit/(loss) After Tax 3,911,662 2,086, ,001 2,241, ,500 Add. 157, ,541 41, ,540 12,288 Total Adjusted Cash Profit 4,068,822 2,284, ,848 2,391, ,788 Cash Flow before change in W. C. (3,939,481) (1,238,641) 691,913 (3,711,576) (161,759) Adjustments for Decrease/(Increase) in Inventories (287,617) (499,170) (237,700) (1,861,155) (46,895) Decrease/(Increase) in Sundry Debtors (3,525,515) (3,234,110) 1,458,644 (891,691) (690,422) Decrease/(Increase) in Advances & Deposits (140,441) (127,674) 957,555 (843,340) (39,400) Increase/(Decrease) in Trade Payables 6,153 5,594 (41,954) 5,085 4,623 Increase/(Decrease) in Working Capital Loan - 2,609,501 (1,390,499) (126,038) 603,371 Increase/(Decrease) in Liabilities 7,939 7,218 (54,132) 5,562 6,965 Net Cash flow from Operating activities (A) 129,341 1,045,916 1,181,761 (1,320,270) 13, Cash Flow from Investing Activities Decrease/(Increase) in Fixed Assets (200,000) 489,848 - (1,065,400) - Net Cash Flow from Investing Activities (B) (200,000) 489,848 - (1,065,400) - 3. Cash Flow form Financing Activities Cash Flow Statement Increase/(Decrease) in equity share capital - Increase/(Decrease) in Debenture - Increase/(Decrease) in loan from propritor 88,000 (1,520,000) (1,300,000) 2,400,000 - Drawing Net Cash Flow from Financing Activities (C) 88,000 (1,520,000) (1,300,000) 2,400,000 - Net increase in Cash and Cash equivalents 17,341 15,764 (118,239) 14,330 13,029 Cash and Cash Equivalents : Opening 173, , , , ,290 Cash and Cash Equivalents : Closing 190, ,415 39, , ,319
2 Balance Sheet Schedule 2076/ / / / /73 Sources of Funds 's Fund Share Capital 100, , , , , ,000 Loan From 968, ,000 1,100,000 2,400, Accumulated Profit 9,258,322 5,346,660 3,260,643 2,812, , ,375 Current Liability Account Payable 67,685 61,532 13,985 55,938 50,853 46,230 Working Capital Loan/Overdraft 4,000,000 4,000,000-1,390,499 1,516, ,166 Provision for Expenses 4,773 4, ,945 3,586 3,260 Other Current Liabilities 82,561 75,055 17,058 68,232 63,029 56,390 Total Sources 14,481,341 10,467,586 4,492,672 6,831,256 2,304,879 1,527,421 Application of Funds Fixed Assets 923, , ,612 1,113,152 60,040 75,050 5 Less: (157,160) (198,541) (41,847) (149,540) (12,288) (15,010) Net fixed Assets (A) 766, , , ,612 47,752 60,040 Current Assets Closing Stock 2 3,163,787 2,876,170 2,614,700 2,377, , ,950 Debtors 8,815,880 5,290, ,611 2,056,255 1,164, ,142 Advances and Deposits 1,544,855 1,404, ,185 1,276, , ,000 Cash in Hand/Bank 190, ,416 39, , , ,290 Total Current Assets (B) 13,715,280 9,744,364 3,570,909 5,867,646 2,257,128 1,467,382 Total Application (A+B) 14,481,345 10,467,589 4,492,674 6,831,258 2,304,880 1,527,422
3 Income Statement Schedule 2076/ / / / / /73 Sales Revenue Total Sales Revenue 13,488,735 10,375,950 1,995,375 7,981, , ,500 Less: Cost of Goods Sold 2 (7,322,819) (6,657,108) (1,334,704) (4,428,462) (547,445) (507,200) Gross Margin 6,165,916 3,718, ,671 3,553, , ,300 Less: Administrative Expense 3 (559,873) (505,612) (114,130) (456,480) (71,446) (46,179) Profit Before and Interest 5,606,043 3,213, ,540 3,096, , ,121 Less: 5 (157,160) (198,541) (41,847) (149,540) (12,288) (15,010) Profit Before Interest 5,448,883 3,014, ,693 2,947, , ,111 Interest Expense and Bank Charges (420,000) (420,000) (48,221) (144,662) (153,822) (10,756) Profit Before Tax 5,028,883 2,594, ,472 2,802, , ,355 Less: Provision for Income Tax (1,117,221) (508,672) (8,471) (560,589) (2,500) (2,500) Net Profit after Tax 3,911,662 2,086, ,001 2,241, , ,855 Previous year's Profit 5,346,660 3,260,643 2,812, , , ,520 Less: Drawing Cumulative Profit frowarded to B/S 9,258,322 5,346,660 3,260,643 2,812, , ,375
4 Schedule: 1 Working Capital Current Assets: Inventory 3,163,787 2,876,170 2,614,700 2,377, , ,950 Debtors 8,815,880 5,290, ,611 2,056,255 1,164, ,142 Advances and Deposits 1,544,855 1,404, ,185 1,276, , ,000 Operational Cash 190, ,416 39, , , ,290 Total Current Assets 13,715,280 9,744,364 3,570,909 5,867,646 2,257,128 1,467,382 Current Liabilities: Account Payable 67,685 61,532 13,985 55,938 50,853 46,230 Provision for Expenses 4,773 4, ,945 3,586 3,260 Other Current Liabilities 82,561 75,055 17,058 68,232 62,029 56,390 Total Current Liabilities 155, ,926 32, , , ,880 Net Working Capital 13,560,261 9,603,438 3,538,880 5,739,531 2,140,660 1,361,502 9,492, ,722, ,477, ,017, Schedule: 2 Cost of Goods Sold Opening Stock 2,876,170 2,614,700 2,377, , , ,000 Purchase 7,429,400 6,754,000 1,535,000 6,140, , ,500 Other Direct Costs 181, ,578 37, , , ,650 Closing Stock (3,163,787) (2,876,170) (2,614,700) (2,377,000) (515,845) (468,950) Total Cost of Goods Sold 7,322,819 6,657,108 1,334,704 4,428, , ,200 Schedule: 3 Administration Expenses Salaries, Allowances and Benefits 276, ,515 57, ,650 25,600 15,500 Rent 128, ,600 26, ,000 20,000 6,000 Stationary 27,180 24,709 5,616 22,463 2,230 4,625 Telephone 16,063 13,967 3,174 12,697 2,561 1,264 Tea and Lunch 6,873 6,248 1,420 5, Repair and Maintainance 4,072 3, , Newspapers and Periodicals 4,308 3, , Audit Fee 25,000 20,000 3,750 15,000 10,000 10,000 Incurance Expenses 56,737 51,579 11,723 46, Mis. Expense 14,714 13,377 3,040 12,161 11,055 8,790 Total 559, , , ,480 71,446 46,179 Schedule: 4 Loans 2076/ / / / /73 Working Capital Loan/Overdraft Bank of Kathamandu Lumbini ,390,499 1,516, ,166 NCC Bank 4,000,000 4,000, Total 4,000,000 4,000,000-1,390,499 1,516, ,166
5 Sales Revenue Direct Sales Revenue 13,488,735 10,375,950 1,995,375 7,981, , ,500 Total Sales 13,488,735 10,375,950 1,995,375 7,981, , ,500
6 Schedule: /74 Opening Assets Addition Total Closing Balance Building 5.00% Office Equiptment 20.00% 36,160-36,160 7,232 28,928 Plant and Machinery 15.00% Furniture and Fixture 20.00% 23,880-23,880 4,776 19,104 Vehicle 25.00% Total 60,040-60,040 12,288 48, /75 (upto chaitra 2074) Opening Assets Addition Total Closing Balance Building 5.00% - 270, ,000 10, ,875 Office Equiptment 20.00% 28,928-28,928 4,339 24,589 Plant and Machinery 15.00% - 100, ,000 11,250 88,750 Furniture and Fixture 20.00% 19, ,104 40, ,738 Vehicle 25.00% - 445, ,120 83, ,660 Total 48,032 1,065,120 1,113, , , /75(Baisakh 2075 to Asar 2075) Opening Assets Addition Total Closing Balance Building 5.00% 259, ,875 3, ,627 Office Equiptment 20.00% 24,589-24,589 1,229 23,359 Plant and Machinery 15.00% 88,750-88,750 3,328 85,422 Furniture and Fixture 20.00% 228, ,738 11, ,301 Vehicle 25.00% 361, ,660 22, ,056 Total 88, ,612 41, , /76 Opening Assets Addition Total Closing Balance Building 5.00% 256, ,627 12, ,795 Office Equiptment 20.00% 23,359 23,359 4,672 18,687 Plant and Machinery 15.00% 85,422 85,422 12,813 72,609 Furniture and Fixture 20.00% 217, , ,301 83, ,841 Vehicle 25.00% 339, ,056 84, ,292 Total 921, ,000 1,121, , ,225
7 2076/77 Opening Assets Addition Total Closing Balance Building 5.00% 243, ,795 12, ,605 Office Equiptment 20.00% 18,687 18,687 3,737 14,950 Plant and Machinery 15.00% 72,609-72,609 10,891 61,717 Furniture and Fixture 20.00% 333, ,841 66, ,073 Vehicle 25.00% 254, ,292 63, ,719 Total 923, , , ,065
FINAL CA May 2018 Financial Reporting
FINAL CA May 2018 Financial Reporting Test Code F5 Branch: Andheri Date: 10.12.2017 (50 Marks) Note: All questions are compulsory. Question 1 (9 marks) Value Added Statement of Pradeep Ltd. for the period
Consolidated Balance Sheets (Unaudited)
Consolidated Balance Sheets (Unaudited) ASSETS March 31,2011 September 30,2011 Current assets Cash and deposits 7,126 5,866 Notes and accounts receivable trade 6,527 6,689 Merchandise and finished goods
VIA TECHNOLOGIES, INC. Financial Statements for the Periods of Six Months Ended June 30, 2005 and 2004
Financial Statements for the Periods of Six Months Ended June 30, 2005 and 2004 BALANCE SHEETS JUNE 30, 2005 AND 2004 (In Thousands of New Taiwan Dollars) ASSETS 2005 2004 LIABILITIES AND STOCKHOLDERS'
NIIT Technologies Inc., USA Balance Sheet as at 31st March, 2011
NIIT Technologies Inc., USA Balance Sheet as at 31st March, 2011 SOURCES OF FUNDS Schedule No. / As At As At Note Reference 31st March, 2011 31st March, 2010 SHAREHOLDERS' FUNDS Share Capital 1 123,377,137
INTERNATIONAL INDIAN SCHOOL RIYADH
INTERNATIONAL INDIAN SCHOOL RIYADH ACCOUNTANCY WORK SHEET 8 CLASS 11 CHAPTER: FINANCIAL STATEMENTS Q.1 Find out (a) Cost of goods sold (b) Closing Stock. Opening Stock 15,000 Sales 1350,000 Purchases 1050,000
VESTEL BEYAZ EŞYA SANAYİ VE TİCARET AŞ
VESTEL BEYAZ EŞYA SANAYİ VE TİCARET AŞ SUMMARY FINANCIAL STATEMENTS FOR THE PERIOD 01.01.2017-30.06.2017 (Originally issued in Turkish) CONDENSED INTERIM STATEMENTS OF BALANCE SHEETS AS OF 30 JUNE 2017
VESTEL BEYAZ EŞYA SANAYİ VE TİCARET A.Ş.
VESTEL BEYAZ EŞYA SANAYİ VE TİCARET A.Ş. SUMMARY FINANCIAL STATEMENTS FOR THE PERIOD (Originally issued in Turkish) CONDENSED INTERIM STATEMENTS OF BALANCE SHEETS AS OF 30 JUNE 2018 AND 31 DECEMBER 2017
Test Series: September, 2014
MOCK TEST PAPER 1 INTERMEDIATE (IPC) : GROUP I PAPER 1: ACCOUNTING Question No. 1 is compulsory. Answer any five questions from the remaining six questions. Test Series: September, 2014 Wherever necessary
MANAGEMENT ACCOUNTS FOR SIX MONTHS ENDED 30TH JUNE 2015
JULI PLC MANAGEMENT ACCOUNTS FOR SIX MONTHS ENDED 30TH JUNE 2015 Page 1 JULI PLC STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE 2015 6 MONTHS 6 MONTHS NOTES 30/6/2015 30/6/2014 ASSETS N N N N NON-CURRENT
Share Capital 1 10, , Reserves and Surplus 2 9,07, ,97, ,97, ,87,732.03
BALANCE SHEET AS AT Mar 31, 2017 AS AT March 31, 2017 AS AT March 31, 2016 Share Capital 1 10,000.00 10,000.00 Reserves and Surplus 2 9,07,660.99 1,97,732.03 8,97,660.99 1,87,732.03 Long Term Borrowings
INDIAN SCHOOL MUSCAT Senior Section Department of Commerce and Humanities
INDIAN SCHOOL MUSCAT Senior Section Department of Commerce and Humanities Class : 12 Worksheet-No 10 B Ratio Analysis Reference: T.S.Grewal Date of issue --------------2017 ACCOUNTANCY (055) Date of submission
PROJECTED FINANCIAL STATEMENTS FORMAT FOR ENERGY PROJECTS
PROJECTED FINANCIAL STATEMENTS FORMAT FOR ENERGY PROJECTS Projected Income Statement With Income Tax Holiday (ITH) Incentives* With ITH Incentives Sales Less: Sales Commissions and Discounts Net Sales
Financial Statements of Cyber Media Research & Services Limited for the Financial Year ended
Financial Statements of Cyber Media Research & Services Limited for the Financial Year ended 31.03.2017 CYBER MEDIA RESEARCH & SERVICES LIMITED CIN : U74130DL1996PLC081509 BALANCE SHEET AS AT 31ST MARCH,
CHAPTER 6 FINAL ACCOUNTS WITH ADJUSTMENTS
CHAPTER 6 FINAL ACCOUNTS WITH ADJUSTMENTS Suppose, the firm closes its books on 31st March and rent for the month of March has not been paid, this expense "rent" has been incurred and yet to be paid. Therefore,
Bank Balance Sheets Sources and Uses of Funds of Bank. Samir K Mahajan
Bank Balance Sheets Sources and Uses of Funds of Bank Samir K Mahajan Financial Statement of an Enterprise Balance Sheet Profit and Loss Account In accounting sense, Balance Sheet contd. LIABILITIES Liabilities
Group Financials RED STAR EXPRESS PLC UNAUDITED FINANCIAL REPORT FOR THE PERIOD ENDED 30 JUNE / /003
Group Financials RED STAR EXPRESS PLC 2019/003 UNAUDITED FINANCIAL REPORT FOR THE PERIOD ENDED 30 JUNE 2018 2019/003 UNAUDITED FINANCIAL HIGHLIGHTS FOR THE YEAR ENDED 30TH JUNE, 2018 MAJOR STATEMENT OF
Financial Statements. 1 Consolidated Balance Sheet
1 Preparation of consolidated and non-consolidated financial statements (1)The consolidated financial statements of NEXCO East Group are prepared in accordance with the Ordinance on Terminology, Forms,
Navana CNG Limited and its subsidiaries Consolidated Statement of Financial Position (Un-audited) As at September 30, 2015
Navana CNG Limited 2nd Quarter( Half yearly) Report: 2015 Dear Shareholders, We are pleased to forward herewith the 2nd Quarter( Half yearly )un-audited financial statements which consist of Consolidated
REPORT A GLOBAL APPROACH TO SUSTAINABILITY CARMEUSE HOLDING S.A.
A GLOBAL APPROACH TO SUSTAINABILITY 2016 Q1 REPORT CARMEUSE HOLDING S.A. AND SUBSIDIARIES NATURAL SOLUTIONS Twilight on Carmeuse Chicago Michelle Keim Interim report For the 3 months period ended March
Financial Statements of Companies
2 Financial Statements of Companies BASIC CONCEPTS UNIT 1: PREPARATION OF FINANCIAL STATEMENTS While preparing the final accounts of a company the following should be kept in mind: Requirements of Schedule
IPCC MAY 2016 QUESTION PAPER PAPER 1 ACCOUNTING
IPCC MAY 2016 QUESTION PAPER PAPER 1 ACCOUNTING Questions No.1 is compulsory. Candidates are also required to answer any five questions from the remaining six questions. Working notes should form part
NIIT Technologies Inc., USA. Cash flow statement for the Year ended 31st March 2010
Year ended Year ended 31st March 2010 31st March 2009 US$ US$ A. Cash flow from operating activities: Net profit before tax (9,988,980) #REF! Adjustments for: Depreciation and Amoritsation 4,317 33,461
BRAC BANK LIMITED. Consolidated Balance Sheet As on September 30, 2012 (Unaudited)
September 2012 December 2011 PROPERTY AND ASSETS Cash 13,128,367,777 11,979,216,569 Cash in hand 4,632,348,352 3,648,779,467 (Including foreign currency) Balance with Bangladesh Bank and its agent Bank(s)
As at March 31, 2016 As at April 1, 2015 Balance Sheet as at March 31, 2017 Note No. Rs. Lakhs Rs. Lakhs Rs. Lakhs
As at March 31, 2017 As at March 31, 2016 As at April 1, 2015 Balance Sheet as at March 31, 2017 Note No. ASSETS Non-current assets Property, plant and equipment 1.1 1,379.13 1,674.47 1,510.64 Capital
As at March 31, 2016 As at April 1, 2015 Balance Sheet as at March 31, 2017 Note No. Rs. Lakhs Rs. Lakhs Rs. Lakhs Rs. Lakhs
As at March 31, 2017 As at March 31, 2016 As at April 1, 2015 Balance Sheet as at March 31, 2017 Note No. ASSETS Non-current assets Property, plant and equipment 1.1-0.02 10.34 Capital work-in-progress
Group Financials RED STAR EXPRESS PLC
Group Financials RED STAR EXPRESS PLC UNAUDITED FINANCIAL REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2017 UNAUDITED FINANCIAL HIGHLIGHTS FOR THE PERIOD ENDED 30TH SEPTEMBER, 2017 MAJOR STATEMENT OF COMPREHENSIVE
PAPER 1 : ACCOUNTING QUESTIONS
PAPER 1 : ACCOUNTING QUESTIONS Profit or Loss Prior to Incorporation 1. A firm which was carrying on business from 1 st January, 2009 gets itself incorporated as a company on 1st May, 2009. The first accounts
CHAPTER 6 FINAL ACCOUNTS WITH ADJUSTMENTS
CHAPTER 6 FINAL ACCOUNTS WITH ADJUSTMENTS When a person starts a business he wishes to know the financial performance of his business. A convenient and universally accepted method of knowing this is to
Consolidated Balance Sheets (Unaudited)
Consolidated Balance Sheets (Unaudited) ASSETS March31,2013 Current assets: Cash and deposits 6,706 6,896 Notes and accounts receivable trade 7,408 6,981 Merchandise and finished goods 3,767 3,708 Work
FINANCIAL STATEMENTS OF UAA (M) SDN BHD BALANCE SHEET. As of Schedule 31 March March As of SOURCES OF FUNDS
BALANCE SHEET SOURCES OF FUNDS Schedule 31 March 2010 31 March 2009 SHAREHOLDERS' FUNDS Share capital 1 2,426,058 2,426,058 Reserves and surplus 2 246,761,737 222,262,909 249,187,795 224,688,967 APPLICATION
Pre-Board Exam 02. Accountancy. Class : XII
Pre-Board Exam 02 Accountancy Class : XII Max. Marks: 80 Duration : hours Instructions:. Question paper consists of 25 questions. 2. All questions are compulsory.. Attempt all parts of a question together..
SUGGESTED SOLUTION INTERMEDIATE N 2018 EXAM. Test Code CIN 5010
SUGGESTED SOLUTION INTERMEDIATE N 2018 EXAM SUBJECT- ADVANCED ACCOUNTS Test Code CIN 5010 Date: 25.08.2018 Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022) 26836666
FINANCIAL STATEMENTS OF LIMITED COMPANIES (Continued)
Lesson # 39 Question # 1: FINANCIAL STATEMENTS OF LIMITED COMPANIES (Continued) KKB (Private) Limited is a manufacturing company. Following list of balances has been extracted from its books as on June
ELGI GULF FZE BALANCE SHEET AS AT 31ST MARCH, 2016
I. EQUITY AND LIABILITIES ELGI GULF FZE BALANCE SHEET AS AT 31ST MARCH, 2016 Particulars Note No 31-03-2016 31-03-2015 (1) SHAREHOLDERS' FUNDS (a) Share Capital 2 1777500 1777500 (b) Reserves and Surplus
Ray Sigorta Anonim Şirketi Balance Sheet As At 30 June 2016 (Currency: Turkish Lira (TL))
Balance Sheet ASSETS Current Period 30 June 2016 Audited 31 December 2015 I- Current Assets A- Cash and Cash Equivalents 280.951.812 226.401.451 1- Cash 53.648 45.712 2- Cheques Received 12 12 3- Banks
SAKTHI AUTO COMPONENT LIMITED BALANCE SHEET AS AT
I. SOURCES OF FUNDS : (1) SHAREHOLDERS' FUNDS : BALANCE SHEET AS AT 31-12-2009 Schedule No. Amount (Rs. In Lakhs) (a) Share Capital 1 24631.00 (b) Reserves and Surplus 2 17555.47 42186.47 (2) LOAN FUNDS
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS (1) Consolidated Quarterly Balance Sheets September 30, 2013 and March 31, 2013 March 31, 2013 September 30, 2013 Assets Current assets Cash and deposits
IPCC MAY 2015 QUESTION PAPER PAPER 1 ACCOUNTING
IPCC MAY 2015 QUESTION PAPER PAPER 1 ACCOUNTING Questions No. 1 is compulsory. Candidates are also required to answer any five questions from the remaining six questions. Working notes should form part
Llandaff Rowing Club. Accounts. for the year ended 30 June 2014
Accounts Contents Page Accountants' report 1 Trading, profit and loss account 2 Balance sheet 3 Notes to the accounts 4-6 Accountants' Report on the Unaudited Accounts to Llandaff Rowing Club As described
NEGRIL CHAMBER OF COMMERCE LIMITED FINANCIAL STATEMENTS JUNE 30, 2017
FINANCIAL STATEMENTS I N D E X PAGE DIRECTORS' REPORT 1 INDEPENDENT AUDITORS' REPORT 2 STATEMENT OF FINANCIAL POSITION 3 STATEMENT OF COMPREHENSIVE INCOME 4 STATEMENT OF CHANGES IN EQUITY 5 STATEMENT OF
CASH FLOWS FROM OPERATING ACTIVITIES
1 CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers (calc a) Cash paid to suppliers and employees (calc b) Cash generated from / (used in) operations Dividends received Interest received
Total assets 22,581 21,030 $186,107
Non-Consolidated Balance Sheets As of December 31,2017 and 2016 Thousands of U.S.Dollars Millions of Yen (1US$=\113.00) Assets 2016 2017 2017 Current assets: Cash on hand and in banks 826 1,395 $12,348
TRADING, PROFIT & LOSS ACCOUNT (INCOME STATEMENT) FOR THE YEAR ENDED 31 AUGUST 20*7
GCSE Revision- Unit 2 Finance 1. What are the advantages and disadvantages of a large business using the following sources of finance: (5 marks) Retained profits: these are profits that the owners put
PAPER 1 : ACCOUNTING PART I : ANNOUNCEMENTS STATING APPLICABILITY & NON-APPLICABILITY FOR NOVEMBER, 2012 EXAMINATION
PAPER 1 : ACCOUNTING PART I : ANNOUNCEMENTS STATING APPLICABILITY & NON-APPLICABILITY FOR NOVEMBER, 2012 EXAMINATION A. Applicable for November, 2012 examination Schedule VI revised by the Ministry of
ACRYSIL UK LIMITED. BALANCE SHEET AS AT 31st MARCH Note No. 31st March st March Particulars EQUITY AND LIABILITIES ::
ACRYSIL UK LIMITED EQUITY AND LIABILITIES :: BALANCE SHEET AS AT 31st MARCH 2017 Note No. (Amount in Indian Rupees) Shareholders' Funds Share Capital 2 66,774,153 65,420,703 Reserves and Surplus 3 55,770,104
5. Consolidated Financial Statements (1) Consolidated Balance Sheets
5. Consolidated Financial Statements (1) Consolidated Balance Sheets March 31, 2008 Assets Current assets Cash and deposits 84,224 89,218 Notes and accounts receivable-trade 230,156 234,862 Lease receivables
Total Ordinary Revenue 388,341, ,669,602-47,328,086
Balance Sheet As of March 31, 2017 Current fiscal year Previous fiscal year Change I. Assets 1. Current Assets Cash and Deposits 61,935,534 62,782,128-846,594 Accounts receivable 392,589 260,807 131,782
Consolidated Financial Results for the Fiscal Year Ended January 31, [Japanese GAAP]
![Consolidated Financial Results for the Fiscal Year Ended January 31, [Japanese GAAP]](/thumbs/95/123620458.jpg "Consolidated Financial Results for the Fiscal Year Ended January 31, [Japanese GAAP]")
Consolidated Financial Results for the Fiscal Year Ended January 31, 2019 [Japanese GAAP] March 15, 2019 Company name: Tri Chemical Laboratories Inc. Stock exchange listing: Tokyo Stock Exchange Code number:
Consolidated Balance Sheets Mazda Motor Corporation and Consolidated Subsidiaries March 31, 2017 and 2016
Consolidated Balance Sheets Mazda Motor Corporation and Consolidated Subsidiaries March 31, 2017 and 2016 ASSETS 2017 2016 2017 Current assets: Cash and cash equivalents 526,864 568,714 $ 4,704,143 Short-term
Group Financials RED STAR EXPRESS PLC
Group Financials RED STAR EXPRESS PLC UNAUDITED FINANCIAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2018 UNAUDITED FINANCIAL HIGHLIGHTS FOR THE PERIOD ENDED 31st DECEMBER, 2018 MAJOR STATEMENT OF COMPREHENSIVE
PAPER 5 : ADVANCED ACCOUNTING
PAPER 5 : ADVANCED ACCOUNTING Question No.1 is compulsory. Candidates are also required to answer any five questions from the remaining six questions. Working notes should form part of the respective answers.
Summary of Consolidated Financial Results of Taiheiyo Cement Corporation for the Fiscal 2016 Ended March 31, 2016 May 12, 2016
Summary of Consolidated Financial Results of Taiheiyo Cement Corporation for the Fiscal 2016 Ended March 31, 2016 May 12, 2016 Company: Taiheiyo Cement Corporation Fiscal 2015: April 1, 2014-March 31,
ZAMBIA REVENUE AUTHORITY Domestic Taxes Division
ZAMBIA REVENUE AUTHORITY Domestic Taxes Division Income Tax Return for Individuals Self-Assessment Form 1. Income Tax Charge Year ended 31st December... Original Amended (Tick as applicable) If Amended,
Banking Regulation & Policy Department Bangladesh Bank Head Office Dhaka BRPD Circular No.14 Date: 25 June 2003
Banking Regulation & Policy Department Bangladesh Bank Head Office Dhaka BRPD Circular No.14 Date: 25 June 2003 All scheduled banks in Bangladesh Dear Sir: Amendments to the forms of the First Schedule
CLASS XII SAMPLE PAPER ACCOUNTANCY
CLASS XII SAMPLE PAPER ACCOUNTANCY Time Allowed: 3 Hrs. Maximum Marks:80 General instructions:- (1)This question paper is divided in two parts. (2)All parts of a question should be solved at one place
Composed & Solved Hafiz Salman Majeed
FINALTERM EXAMINATION Fall 2008 MGT101- Financial Accounting (Session - 4) Question No: 1 ( Marks: 1 ) - Please choose one Wages outstanding given in the trial balance will be treated as a (an): Asset
16. COMPANY FINAL ACCOUNTS
16. COMPANY FINAL ACCOUNTS SOLUTIONS TO ASSIGNMENT PROBLEMS PROBLEM NO.1 Journal Entries in the Books of CODIG Ltd. Date Debit Credit 31.03.03 Profit and Loss A/c Dr. To Provision for Income Tax A/c (Being
MONTEGO BAY ICE COMPANY LIMITED. Notes to the Financial Statements. December 31, The Company
MONTEGO BAY ICE COMPANY LIMITED Notes to the Financial Statements December 31, 1995 1. The Company The company and its subsidiaries are incorporated in Jamaica and these financial statements are presented
ΙΙΙ. Securities Shares Other securities held 0,000
COMPANY: THRACE PLASTICS PACKAGING DOO NOVA PAZOVA Acquisition Accumulated Net book cost in depreciation value ASSETS C. FIXED ASSETS Ι. Ιntangible fixed assets 189,07 74,65 114,422 ΙΙ. Tangible fixed
Please write all your answers in blue or black ink in the answer book provided. There are 3 questions to attempt.
Desk Number. University Card Number FOUNDATION Mid Term Assessment Group November 2016 Accounting 1.5 hours Instructions Please write all your answers in blue or black ink in the answer book provided.
National Hydro Power Company Limited Binayaknagar-10, New Baneshwor, Kathmandu Balance Sheet as at Ashad 32, 2071 (Corresponding July 16, 2014)
Balance Sheet as at (Corresponding July 16, 2014) Schedule Sources of Funds: Share Capital 1 1,385,911,200.00 1,385,911,200.00 Reserve & Surplus 2 (371,330,397.36) (431,830,637.45) Secured Loan 3 166,243,211.05
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2016 FOR PETERHEAD GOLF CLUB
UNAUDITED FINANCIAL STATEMENTS FOR CONTENTS OF THE FINANCIAL STATEMENTS Page General Information 1 Accountants' Report and Client Approval Certificate 2 Trading and Profit and Loss Account 3 Balance Sheet
COMPETITIVE EXAMINATION FOR RECRUITMENT TO POSTS IN BS-17 UNDER THE FEDERAL GOVERNMENT, 2013 ACCOUNTANCY & AUDITING, PAPER-I
www.thecsspoint.com FEDERAL PUBLIC SERVICE COMMISSION COMPETITIVE EXAMINATION FOR RECRUITMENT TO POSTS IN BS-17 UNDER THE FEDERAL GOVERNMENT, 2013 ACCOUNTANCY & AUDITING, PAPER-I Roll Number TIME ALLOWED:
Trinidad and Tobago Association of Retired Persons
Financial Statements 31 December 2013 Brian Fletcher & Co Chartered Accountants Brian Fletcher & Co Chartered Accountants Independent Auditors Report To the members of Trinidad and Tobago Association of
Sd/- For, Swamy & Ravi Chartered Accountants Firm Registration number : S. Sd/- Bangalore. Balance sheet (Rs) As of March 31, As of March 31,
Balance sheet SOURCES OF FUNDS As of As of Schedule 2010 2009 SHAREHOLDERS' FUNDS Share capital 1 415,890 415,890 Reserves and surplus 2 92,454,314 263,794,025 92,870,204 264,209,915 APPLICATION OF FUNDS
Redemption of Preference Shares. Fundamentals Of Accounting
Redemption of Fundamentals Of Accounting Learning Objectives After studying this unit, you will be able to: Understand the meaning of redemption and the purpose of issuing redeemable preference shares,
Schedules to Balance Sheet
Schedules to Balance Sheet SCHEDULE 1 CAPITAL Authorised 300,000,000 (2009: 300,000,000) Equity shares of Re.1 each 300,000 300,000 25,000,000 (2009: 25,000,000) Preference Shares of Rs. 100 each 2,500,000
INFOSYS TECHNOLOGIES LIMITED in Rs. crore Balance Sheet as at Schedule September 30, 2004 September 30, 2003 March 31, 2004
Balance Sheet as at Schedule September 30, 2004 September 30, 2003 March 31, 2004 SOURCES OF FUNDS SHAREHOLDERS' FUNDS Share capital 1 133.93 33.13 33.32 Reserves and surplus 2 3,937.53 3,302.48 3,220.11
COMPILED BY : CA RAJESH R DALAL-J.M.PATEL COLLEGE OF COMMERCE-FOR CLASS WORK
PARTNERSHIP FINAL ACCOUNT 1) A and B were in partnership sharing profit in the ration 3: 2. From 1 st January, 2018 they admitted C into partnership giving him 1/6 th share in Profit. He brought Rs cash,
Financial statements 1.Consolidated financial statements (1)Consolidated Balance Sheet (Millions of Yen) As of March 31,2017 As of March 31,2018
Financial statements 1.Consolidated financial statements (1)Consolidated Balance Sheet As of March 31,2017 As of March 31,2018 Assets Current assets Cash and deposits 39,720 39,913 Notes receivable, accounts
Smith Soletrader UNAUDITED ACCOUNTS for the year ended 31 December 2014
UNAUDITED ACCOUNTS for the year ended 31 December 2014 Unaudited accounts CONTENTS PAGE Proprietor and Professional Advisers 1 Proprietor s Approval Statement 2 Accountant s Report 3 Profit and Loss Account
ACCOUNTANCY (Principal and Practice of Financial Accounting) Time: 3 Hours] [Maximum Marks: 100 SECTION A
![ACCOUNTANCY (Principal and Practice of Financial Accounting) Time: 3 Hours] [Maximum Marks: 100 SECTION A](/thumbs/86/93694708.jpg "ACCOUNTANCY (Principal and Practice of Financial Accounting) Time: 3 Hours] [Maximum Marks: 100 SECTION A")
ACCOUNTANCY (Principal and Practice of Financial Accounting) Time: 3 Hours] [Maximum Marks: 100 Note: (i) (ii) (iii) This Question Paper consists of two Sections, viz., A and B All questions from Section
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS (1) Consolidated Quarterly Balance Sheets December 31, 2013 and March 31, 2013 March 31, 2013 December 31, 2013 Assets Current assets Cash and deposits 93,413
Surat Municipal Corporation
Surat Municipal Corporation Balance Sheet As on 31st March 2007 Liabilities 2005-2006 2006-2007 Assets 2005-2006 2006-2007 MUNICIPAL FUNDS FIXED ASSETS Corpus Funds 13344954894.14 15588834374.68 Land 5481650.00
FINAL ACCOUNTS vis-à-vis Financial Statements. Samir K Mahajan
FINAL ACCOUNTS vis-à-vis Financial Statements Samir K Mahajan CLASSIFICATION OF FINAL ACCOUNT Trial balance proves the arithmetical accuracy of the business transactions, but it is not the end. The businessman
BOYS TOWN FINANCIAL STATEMENTS
BOYS TOWN FINANCIAL STATEMENTS Balance Sheet Income & Expenditure Statement Statement of Changes in Funds Statement of Cash Flows s to the Financial Statements BALANCE SHEET As at 31 December 31.12. 01.01.
Sree Lalitha Academy s Key for CA IPC Accounting - Nov 2013
Question No.1 is compulsory Answer any 5 questions from the remaining 6 questions 1. (a) Solution : Cost of Fixed Asset is calculated as follows: - Purchase Price 5,278,000 Add: Sales Tax - 4% on 52,78,000
NC 824. First Year B. C. A. Examination. April / May Financial Accounting & Management. Time : 3 Hours] [Total Marks : 50
![NC 824. First Year B. C. A. Examination. April / May Financial Accounting & Management. Time : 3 Hours] [Total Marks : 50](/thumbs/95/123010063.jpg "NC 824. First Year B. C. A. Examination. April / May Financial Accounting & Management. Time : 3 Hours] [Total Marks : 50")
NC 824 First Year B. C. A. Examination April / May 2003 Financial Accounting & Management Seat No. Time : 3 Hours] [Total Marks : 50 Instructions : (1) Figures to the right indicate marks. (2) Show calculations
AUSTIN LAZ & COMPANY PLC
STATEMENT OF ACCOUNT (THIRD QUARTER) ENDED 30TH SEPTEMBER, 2016. STATEMENT OF FINANCIAL POSITION AS AT 30TH SEPTEMBER, 2016 NOTE 3rd Quarter 3rd Quarter As at Year ended 30th ended 30th ended 31st Sept.,
TATA CONSULTANCY SERVICES LIMITED CONDENSED BALANCE SHEET AS AT JUNE 30, 2007
CONDENSED BALANCE SHEET AS AT JUNE 30, 2007 Schedule Rupees in Crores Rupees in Crores SOURCES OF FUNDS: 1 SHAREHOLDERS' FUND (a) Share Capital A 97.86 97.86 (b) Reserves and Surplus B 8920.50 7961.13
D.K.M COLLEGE FOR WOMEN (AUTONOMOUS),VELLORE-1. PG & RESEARCH DEPARTMENT OF COMMERCE ACCOUNTING AND BUSINESS FOR MANAGERS BSC - ISM
D.K.M COLLEGE FOR WOMEN (AUTONOMOUS),VELLORE1. PG & RESEARCH DEPARTMENT OF COMMERCE ACCOUNTING AND BUSINESS FOR MANAGERS BSC ISM UNIT I SECTION A 2 MARKS 1. Define Accounting. 2. What is Journal? 3. Write
Consolidated Balance Sheet
Financial Section Consolidated Balance Sheet As of March 31, 2016 and 2015 Assets Current assets: Cash and deposits 45,973 53,592 $ 410 Short-term investments 35,000 32,000 312 Notes and accounts receivable:
cum interest. Journalise the transaction. (iv) Swaminathan owed to Subramanium the following sums :
Question 1 (i) (ii) PAPER 1 : ACCOUNTING Answer all questions Wherever appropriate, suitable assumption(s) should be made by the candidates. Working notes should form part of the answer A and B are partners
Photocopiable proforma layouts
Photocopiable proforma layouts These pages may be photocopied for student use. The forms and formats include: n income statement of a sole trader n statement of financial position of a sole trader n income
Elgi Compressors Italy S.r.l. Balance Sheet As At 31st March 2017
Balance Sheet As At 31st March 2017 Particulars Note March 31, 2017 March 31, 2016 Non Current Assets Property, Plant and Equipment 3 127,486,695 145,048,621 Capital work-in-progress 3 - Investment Property
10. NON TRADING CONCERNS
SOLUTIONS TO ASSIGNMENT PROBLEMS PROBLEM NO. 1 10. NON TRADING CONCERNS Balance Sheet of Mahaveer Sports Club as on 1st April, 2010 Liabilities Assets Capital fund (bal.fig.) 86,000 Library books 10,000
New Horizon School Assignment No.-1 ( ) Sub:- Accountancy Class -XII
New Horizon School Assignment No.-1 (2018-19) Sub:- Accountancy Class -XII TOPIC FINANCIAL STATEMENTS OF A COMPANY Q1) State the conditions under which shares are disclosed in the Balance Sheet of the
Test Series: September, 2014
MOCK TEST PAPER 1 INTERMEDIATE (IPC) : GROUP I PAPER 1: ACCOUNTING Question No. 1 is compulsory. Answer any five questions from the remaining six questions. Test Series: September, 2014 Wherever necessary
myepathshala.com (For Crash Course & Revision)
14.1 Introduction of Chapter 14.2 Liquidity Ratios (Formulas) Chapter 14 Accounting Ratios 14.3 Liquidity Ratios (Questions) [Ill. 1, 4, 11, 20, 22] Ill. 1 From the following, compute the Current Ratio
FORM 78. Statement of Affairs (Business Bankruptcy) (Paragraph 158(d) of the Act) (Title Form 1)
FORM 78 Statement of Affairs (Business cy) (Paragraph 158(d) of the Act) (Title Form 1) To the bankrupt: You are required to carefully and accurately complete this Form and the applicable attachments,
I.P.C.C. - ACCOUNTANCY
AVERAGE DUE DATE Q. 1. A and B, two partners of a firm, have drawn the following amounts from the firm in the year ending 31st March, 2015: A Date B Date 1 st July 500 12 th June 1,000 30 th September
PARTICULARS SCHEDULE As at
CONSOLIDATED BALANCE SHEET As at 30.9.2015 I. EQUITY AND LIABILITIES PARTICULARS SCHEDULE As at (1) SHAREHOLDERS' FUNDS : (A) SHARE CAPITAL 1 500.00 (B) RESERVES AND SURPLUS 2 (4801,09,249.02) (C) MONEY
PARTNERSHIP ACCOUNTS
CHAPTER-2 Q. 1. Thin, Short and Fat were in partnership sharing profits and losses in the ratio of 2 : 2 : 1. On 30th September, 2012 their Balance Sheet was as follows : Capital Accounts : Premises 50,000
APA Engineering Private Limited Consolidated Balance Sheet as at
APA Engineering Private Limited Consolidated Balance Sheet as at Note Amount in ` Mar 31, 2017 Mar 31, 2016 I. EQUITY AND LIABILITIES 1 Shareholders funds (a) Share capital 2.1 518,940 518,940 (b) Reserves
As at. As at 31-Mar-17
Balance Sheet as at Notes 31-Mar-17 31-Mar-16 1-Apr-15 ASSETS Non-current assets Property, plant and equipment 1(a) 73,473,714 4,764,770 75,732,710 5,017,292 76,033,917 4,752,120 Capital work-in-progress
D.SRINIVASAN. M.COM, M.Ed., P.G.D.C.A, P.G.D.I.T,
12 ACCOUNTANCY CHAPTER 4 RATIO ANALYSIS I. LIQUIDITY RATIOS 1. Current Ratio: Current Ratio = Current Assets Current Liabilities Current Assets: Current Liabilities: 1. Cash in hand 1.Bank overdraft 2.
Annexure - XV (Paragraph ) Suggested format of Balance Sheet of UCBs
Annexure - XV (Paragraph - 8.33) Suggested format of Balance Sheet of UCBs Balance Sheet of (here enter name of the bank) as on 31st March (Year). Capital and Liabilities Schedule Capital 1 Reserve and
Financial Statements of Not-for-Profit Organisations
9 Financial Statements of Not-for-Profit Organisations BASIC CONCEPTS AND STEPS TO SOLVE THE PROBLEMS A not-for-profit organization is a legal and accounting entity that is operated for the benefit of
AB Bank Limited & its Subsidiaries
PROPERTY AND ASSETS Cash AB Bank Limited & its Subsidiaries Consolidated Balance Sheet (Un-Audited) As at 30 June 2011 Notes 30.06.2011 31.12.2010 3(a) 7,528,615,090 6,615,787,687 In hand (including foreign
Consolidated Financial Statements (1) Consolidated Balance Sheet
Consolidated Financial Statements (1) Consolidated Balance Sheet As of March As of March Assets Current assets Cash and deposits 18,229 18,673 Notes and accounts receivable - trade 24,077 25,891 Merchandise