NEB Model Question (Set A) Accounting Question 21 Solution

प्रश्न २१:

एउटा कम्पनीको ३१ डिसेम्बरको निम्नानुसार वासलात दिइएको छ :

दायित्वहरू (Liabilities)	वर्ष I (रु.)	वर्ष II (रु.)	सम्पत्तिहरू (Assets)	वर्ष I (रु.)	वर्ष II (रु.)
शेयर पूँजी (Share capital)	300,000	300,000	स्थायी सम्पत्ति (Fixed Assets)	250,000	325,000
जगेडा आम्दानी (Retained earnings)	20,000	60,000	मौज्दात (Inventory)	10,000	35,000
साहुहरू (Creditors)	20,000	30,000	आसामीहरू (Debtors)	40,000	12,500
खर्च तिर्नुपर्ने (Expense payable)	25,000	17,500	बैंक मौज्दात (Bank balance)	65,000	35,000
जम्मा (Total)	365,000	407,500	जम्मा (Total)	365,000	407,500

थप जानकारी (Additional information):

i. विक्री (Sales) Rs. 300,000

ii. विक्रीको लागत (Cost of goods sold) Rs. 180,000

iii. स्थायी सम्पत्तिको विक्री (Sales of fixed assets) Rs. 25,000

iv. स्थायी सम्पत्तिको खरीद (Purchase of fixed assets) Rs. 110,000

v. लाभांश भुक्तानी (Dividend paid) Rs. 30,000

vi. संचालन खर्च (Operating expense) Rs. 40,000

Required (तयार गर्नुहोस्):

Cash flow statement using direct method

उत्तर: कम्पनी – नगद प्रवाह विवरण (प्रत्यक्ष विधि)

Particulars	Details (Rs)	Total (Rs)
Operating Activities
a) Cash collection from sales and debtors
Sales	300,000
Decrease in debtors	27,500	327,500
b) Cash payment to purchase and creditors
Cost of goods sold	(180,000)
Increase in inventory	(25,000)
Increase in creditors	10,000	(195,000)
c) Cash payment to operating expenses
Operating expense	(40,000)
Decrease in expense payable	(7,500)	(47,500)
d) Payment of Interest	–	–
e) Payment of Tax	–	–
Net cash flow from operating activities		85,000

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Investing Activities:
Purchase of fixed assets	(110,000)
Sale of fixed assets	25,000
Net cash flow from investing activities		(85,000)

Financing Activities:
Issue of shares
Payment of dividend	(30,000)
Net cash flow from financing activities		(30,000)

Net cash decrease			(30,000)
Add: Opening balance of cash at bank			65,000
Closing balance of cash at bank			35,000

नोट: अन्तिम बैंक मौज्दात रु. ३५,००० वर्ष II को वासलात अनुसार मिलान हुन्छ।