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Particulars Bank Balance / Cash Pledges Receivable Equipment Building Land Long-term Investments Stock value
Amount Rs. 12,460 Rs. Rs. Rs. Rs. Rs. 900,000 Rs. 26,150 Rs. 938,610 Rs. -
Mortgage Payable Net Assets: Invested in Capital Assets, Net of Related Debt Restricted Nonexpendable Expendable (Cost of Bar Items) Unrestricted
Rs. Rs.
177,770 760,840
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Case - DILEMMA Statement of Revenues, Expenses Changes in Fund Net Assets 2) Statement of Revenues, Expenses & Changes in Fund Net Assets Year ending on November 30, 2007 Particulars Amount Contributions / Gifts Rs. 725,000 Interest Income Rs. 6,900 Fair Receipts Rs. 72,000 Bar collections Rs. 223,500 Subscription Rs. 162,130 Subscription amount in advance Rs. 12,150 Melas, Variety shows, Fairs & other family programmes Rs. 112,810 Gain on Sale of old car on December 1 Rs. 40,000 Gain on Sale of items Rs. 25,400 Expenses/Payments: Major repairs of building Rs. -40,000 Honorarium to Secretary Rs. -60,500 Rent Rs. -24,000 Rates & Taxes Rs. -38,000 Printing & Stationery Rs. -14,100 Sundry Expenses Rs. -15,000 Cheques issued Rs. -11,200 Outstanding Subscription Rs. -30,560 Wages Rs. -25,200 Melas, Variety shows, fairs, other family programmes Rs. -55,000 Bar Purchases Rs. -173,100 Amount Payable for Bar Purchases Rs. -30,500 Minor Repairs Rs. -11,000 New car purchased on 1st June Rs. -450,000 Net Assets Rs. 401,730
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Case - DILEMMA 1) Statement of Cash Flows Year ending on November 30, 2007
Amount (Rs) Amount (Rs) Contributions Rs. 725,000 Wages / Salaries Rs. -25,200 Utilities Accountant's Fees Fund Raising Rs. 699,800
Cash Flows from Investing Activities: Sale of Investments Rs. Sale of Equipment Rs. Interest Income Rs. Cash Flows from Noncapital Financial Activities: Cash Flows from Capital Financial Activities: Contributions Restricted for Fixed Assets Purchase of Fixed Assets Interest Expense Payment on Mortgage Net Increase in Cash Schedule of Noncash Financing & Investing Activities: Issue of Mortgage to Purchase Fixed Assets Reconciliation of Change in Net Assets to Net Cash Flows from Operating Activities: Change in Net Assets Depreciation Interest Income Interest Expense Increase in Pledges Receivable Gain on Sale of Investments Gain on Sale of Equipment Unrealized Gain on Investments Contribution of Long-term Investments Contributions Restricted for Fixed Assets Contribution of Fixed Assets 6,900 Rs. Rs.
6,900 -
Rs. 706,700
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