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  • 2014PGP142 Pankaj Jangam

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    pallav
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    The document provides cash flow statements and financial information for a company over multiple periods: 1) The cash flow statement shows a net cash outflow from operating activities in the first few months as accounts receivable and inventory increase, before turning positive as collections exceed expenses. 2) A cash budget is presented showing cash inflows, outflows, and balances for the next 6 months, identifying a funding need in April that could be met through a short-term loan. 3) Additional financial statements including an income statement, balance sheet, and projections for 12 months are presented to analyze the company's cash flows and potential short-term financing needs over time.

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    The document provides cash flow statements and financial information for a company over multiple periods: 1) The cash flow statement shows a net cash outflow from operating activities in the first few months as accounts receivable and inventory increase, before turning positive as collections exceed expenses. 2) A cash budget is presented showing cash inflows, outflows, and balances for the next 6 months, identifying a funding need in April that could be met through a short-term loan. 3) Additional financial statements including an income statement, balance sheet, and projections for 12 months are presented to analyze the company's cash flows and potential short-term financing needs over time.

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    © All Rights Reserved
    Baixe no formato XLSX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    51 visualizações11 páginas

    2014PGP142 Pankaj Jangam

    Enviado por

    pallav
    The document provides cash flow statements and financial information for a company over multiple periods: 1) The cash flow statement shows a net cash outflow from operating activities in the first few months as accounts receivable and inventory increase, before turning positive as collections exceed expenses. 2) A cash budget is presented showing cash inflows, outflows, and balances for the next 6 months, identifying a funding need in April that could be met through a short-term loan. 3) Additional financial statements including an income statement, balance sheet, and projections for 12 months are presented to analyze the company's cash flows and potential short-term financing needs over time.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato XLSX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 11

    Problem:11.

    Cash Flow from operating activities

    Cash flow from Investing activities

    Cash flow from finnacial activities

    ash Flow from operating activities


    Net income
    Depreciation(+)

    -11000
    26400

    Income before working capital changes

    15400

    increase
    increase
    increase
    increase

    17600
    8800
    3300
    2200
    31900

    in
    in
    in
    in

    Account reciveable
    acoount payable
    Accured salaries
    other Accuruals

    Cash Flow from operating activities

    47300

    ash flow from Investing activities

    ash flow from finnacial activities


    Long term debt
    crump. Capital
    Cash flow from finnacial activities
    Net increase/Decrease in cash flow
    Opening cash of cash & Cash equivalent
    Closing cash of cash & Cash eqivalent

    -29700
    0
    -29700
    17600
    4400
    22000

    Name:Pankaj Jangam.
    Roll No :2014PGP142
    Section:B

    Problem 11-5
    A

    Cash Flow from operating activities

    Cash flow from Investing activities

    Cash flow from finnacial activities

    ash Flow from operating activities


    Collection of Account receivable
    Interesting on saving account
    Cash sales
    Payment of vendor accounts
    Cash payment on supplies
    cash purchase of Inventory
    Rent payment
    Utilities
    interest payment
    other miscellaneous expense
    part time help
    Cash Flow from operating activities

    34500
    345
    27600
    -17250
    -345
    -17250
    -8625
    -2070
    -1035
    -1725
    -6900
    7245

    ash flow from Investing activities


    sale on old machine
    Down payment on new truck

    3105
    -3450
    -345

    ash flow from finnacial activities


    Payment on debt
    Net increase/Decrease in cash flow

    Opening cash of cash & Cash equivalent


    Net increase/Decrease in cash flow
    Closing cash of cash & Cash eqivalent

    -3450
    3450

    3450
    3450
    6900

    Case 11-1
    March

    May

    July

    Net income
    Increase in account recievable
    Increase in inventory
    cash from operation

    30000
    -55000
    -17500
    -42500

    50000
    -55000
    -17500
    -22500

    70000
    -55000
    -17500
    -2500

    Proceed of debt
    Cash increase/Decrease

    0
    -42500

    22500
    0

    2500
    0

    72500
    30000

    0
    0

    0
    0

    Beginning of cash balance


    End of month cash balance

    Operating expenses
    Sales
    Cost of sales
    Gross Margin
    Other Expenses
    Net income

    January
    February March
    April
    55000
    82500
    110000 137500
    35000
    52500
    70000 87500
    20000
    30000
    40000 50000
    10000
    10000
    10000 10000
    10000
    20000
    30000 40000

    Cash Budget
    Cash inflows
    cash forwaded
    collection
    loan from bank
    Total

    146250
    27500
    0
    173750

    111250
    41250
    0
    152500

    72500 30000
    55000 82500
    0
    2500
    127500 115000

    cash outflows
    cost & expenses
    loan payable
    cash balance

    62500
    0
    111250

    80000
    0
    72500

    97500 115000
    0
    0
    30000
    0

    Balance sheet
    Asset
    Cash
    Account receivable
    Inventory
    Total
    Liabilities
    Account payabale

    December

    January

    February

    146250
    68750
    35000
    250000

    111250
    96250
    52500
    260000

    March

    72500 30000
    137500 192500
    70000 87500
    280000 310000

    Common stock
    Retained earnings
    Total

    250000
    0
    250000

    250000
    10000
    260000

    250000 250000
    30000 60000
    280000 310000

    Answer 1 Company will need extra fund in month of April


    It will need fund of 40000
    By october short term loan will be repaid
    Answer 2

    Large operating outflows,which eat up the initial capital of firm


    This could be avoided by ensuring Greater cash inflow compare to cash outflow

    Answer 3 Pl refer cash flow statement, Balance sheet,operating expenses

    For 2 months
    For 1 month

    May
    June
    July
    August September October
    165000 192500 220000 247500
    275000
    302500
    105000 122500 140000 157500
    175000
    192500
    60000 70000 80000 90000
    100000
    110000
    10000 10000 10000 10000
    10000
    10000
    50000 60000 70000 80000
    90000
    100000

    0
    0
    0
    0
    110000 137500 165000 192500
    22500 12500
    2500
    0
    132500 150000 167500 192500

    0
    220000
    0
    220000

    0
    247500
    0
    247500

    132500 150000 167500 185000


    0
    0
    0
    7500
    0
    0
    0
    0

    202500
    17500
    0

    220000
    15000
    12500

    April

    May

    June

    July

    0
    0
    0
    0
    247500 302500 357500 412500
    105000 122500 140000 157500
    352500 425000 497500 570000

    2500

    25000

    37500

    40000

    August

    September

    October

    0
    467500
    175000
    642500

    0
    522500
    192500
    715000

    12500
    632500
    210000
    855000

    32500

    15000

    h outflow

    250000 250000 250000 250000


    100000 150000 210000 280000
    352500 425000 497500 570000

    250000
    360000
    642500

    250000
    450000
    715000

    250000
    605000
    855000

    product sold at 55
    production cost 35
    Being in buisness cost

    Note: Considering Loan with bank with no interset.

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