Asif Company Ltd

Computation of Working Capital `+-

Particulars 2009 2010

Current Assets:
Cash Rs. xxx Rs. xxx
Merchandise Rs. xxx Rs. xxx
Prepaid Rent Rs. xxx Rs. xxx
A/C Receivable Rs. xxx Rs. xxx
Total Curen Assets
Less: Curent Liablities:
A/C Payable Rs. (xxx) Rs. (xxx)
Salaries Payable Rs. (xxx) Rs. (xxx)
Unearned Rent Rs. (xxx) Rs. (xxx)
Working Capital Rs. xxx Rs. xxx

Asif Company Ltd

Statement Showing a Changes In Working Capital

Particulars 2009 2010 Increas Decreas

Current Assets
Cash Rs. xxx Rs. xxx Rs. xxx
Merchamdise Rs. xxx Rs. xxx Rs. xxx
Prepaid Rent Rs. xxx Rs. xxx Rs. xxx
A/C Receivable Rs. xxx Rs. xxx Rs. xxx
Total CurenAssets Rs. xxx Rs. xxx
Less: Curent Liablities
A/C Payable Rs. (xxx) Rs. (xxx) Rs. (xxx)
Salaries Payable Rs. (xxx) Rs. (xxx)
Unearned Rent Rs. (xxx) Rs. (xxx) Rs. (xxx)
Working Capital Rs. xxx Rs. xxx Rs. xxx Rs. xxx

Changes in Working Capital Rs. xxx Rs. xxx Rs. xxx Rs. xxx
 Asif Company Ltd
Fund Flows Statement
As On Periond Ended, 2010

Net income Rs. xxx

Add: Back Non Funds:
Add: Depriciation expense for the year Rs. xxx
Amortization on intangible assets Rs. xxx
Amortization on shares/debenture discount Rs. xxx
Loss on salaes of fixed assets/extra losses Rs. xxx Rs. xxx
Less: Gain on salaes of fixed assets/extra gain Rs. xxx
Amortization on shares/debentures/bonds premium Rs. xxx Rs. (xxx) Rs. xxx
Add: Other Sources of Fund:
Received cash against issuance of shares/common stock. Rs. xxx
Received cash against issuance of loans/bonds/debenture/mortgage Rs. xxx
Received cash against sales of fixed assets Rs. xxx
Total Other Sources of Funds Rs. xxx
Less: Application of Fund:
Purchases of fixed assets Rs. xxx
Payment of cash dividend Rs. xxx
Payment of loans/bonds/debenture/mortgage payable Rs. xxx
Total Application of fund Rs. (xxx)
Net increses/decreases in Working Capital Rs. xxx

Working # 1 Cash Paid To Supplier Working # 2 Cash Dividend Paid

Accounts payable balance(E) Rs. xxx Cash Dividend (O) Rs. xxx
Add: Purchases on Account Rs. xxx Add: Cash Dividend Decleared Rs. xxx
Rs. xxx Rs. xxx
Less: Accounts Payable balance(O)
Rs.(xxx) Less: Cash Dividend (E) Rs.(xxx)
Cash Paid to Supplier Rs. xxx Cash Dividend paid Rs. xxx

Working # 3 Cash Collection from Customers Working # 4 Purchases of Fixed Assets

Accounts receivable balance(E) Rs. xxx Machine Cost (E) Rs. xxx
Add: Sales on Account Rs. xxx Add: Machine Cost sold/Closed Rs. xxx
Rs. xxx Rs. xxx
Less: Accounts Receivable balance(O)
Rs.(xxx) Less: Machine Cost (O) Rs.(xxx)
Cash Collected from Custo,ers Rs. xxx Purchases of Machine Rs. xxx

Working # 5 Dep Exp For The Year Working # 6 Loss/Gain On Sales

Dep Expense(E) Rs. xxx Cost of Fixed Assets Rs. xxx
Add: All for Dep Closed Rs. xxx Less: Sales on Cash Rs. xxx
Rs. xxx Book Value Rs. xxx
Less: Dep Expense (O) Rs.(xxx) Less: All For Dep Rs.(xxx)
Dep Expense for The Year Rs. xxx Loss/Gain on Sales Rs. xxx
 Asif Company Ltd
Statement Showing Changes In Working Capital

Particulars 2009 2010 Increas Decreas

Current Assets
Cash Rs. xxxx Rs. xxx Rs. xxx
Mdse Rs. xxxx Rs. xxx Rs. xxx
Prepaid Rent Rs. xxxx Rs. xxx Rs. xxx
A/C Receivable Rs. xxxx Rs. xxx Rs. xxx
Total CurenAssets Rs. xxxx Rs. xxxx
Less: Curent Liablities
A/C Payable Rs. (xxxx) Rs. (xxx) Rs. (xxx)
Salaries Payable Rs. (xxxx) Rs. (xxx)
Unearned Rent Rs. (xxxx) Rs. (xxx) Rs. (xxx)
Working Capital Rs. xxxx Rs. xxx Rs. xxx Rs. xxx
Increase/Decrease Rs. xxx
Changes in Working Capital Rs. xxxx Rs. xxx Rs. xxx Rs. xxx

Asif Company Ltd

Cash Flows Statement of (Direct Method)
As On Periond Ended, 2010
Cash flows from Operating Activities:
Net income Rs. xxx
Adjustment:
Add: Depriciation expense for the year Rs. xxx
Amortization on intengible assets Rs. xxx
Amortization on shares/debenture discount Rs. xxx
Loss on salaes of fixed assets/Extra ordinary losses Rs. xxx
Decrease in current assets (expect cash) Rs. xxx
Increase in current liablites(expect dividend) Rs. xxx Rs. xxx
Less: Gain on salaes of fixed assets/Extra Ordinary gain Rs. xxx
Amortization on shares/debentures/bonds premium Rs. xxx
Increase in current assets (expect cash) Rs. xxx
Decrease in current liablites (expect dividend) Rs. xxx
Net cash generated/used by operating Activities Rs. (xxx) Rs. xxx
Cash flows from Investing Activities:
Less: Purchased of fixed assets on cash Rs. (xxx)
Add: Salaes of fixed assets on cash Rs. xxx
Net cash generated/used by investing cash Rs. xxx
Cash flows from Financy Activities:
Add: Received cash against shares/common stock. Rs. xxx
Received cash long term loans. Rs. xxx
Received cash against bonds/debenture/mortgage Rs. xxx
Less: Payment of cash dividend Rs. xxx
Payment of loans/bonds/debenture/mortgage payable Rs. xxx
Net cash generated/used by financing activities Rs. xxx
Net increase/decrase in cash durind the year. Rs. xxx