Lesson No 22<\/p>\n
Uploaded again 19\/3\/16 and 6\/4\/201<\/p>\n
My “Y” gen f b friends<\/p>\n
Liabilities. 01y 02y
Paid up Capital. 100. 125
Rev. Surpluses. 0 11
Debentures. 10. 20
TL. 90. 75
CC. 65. 75
ST loans Public. 36. 55
Directors. 08. 05
Sundry Creditors. 23. 20
Interest payable. 03. 04
Provision taxes. 06. 10
Prov for Divided. – 06<\/p>\n
TOTAL. 341. 406
ASETS
Gross FA. 110. 130
Less Accumulated dep 10. 25
————————–
Net Fixed Assets. 100 105
Inventory. 127. 138
Debtors. 88. 115
Cash\/Bank. 09. 18
Loans to staff. 05. 11
Investment in Subsidiary11. 14
Telephone\/Electricity dep01. 05
TOTAL. 341. 406<\/p>\n
Sales 420 — Expens. 393* = NP 27
Less Taxes paid 10
P A T = 017
Dividend Paid 06
Profit trans to Reserves. 11
(*Depreciation included 15 )<\/p>\n
*** FUNDS FUNDS STATEMENT ***<\/p>\n
SOURCES
1 PBT 27
2 Add depriciation. 15
3 GROSS Funds Generated. 42
Less
4 divided and taxes for year 16
A). Net Funds Generated. —– 26
————–
5 Increase in Capital. 25
6 Increase in TL\/Debentures. 10
7Increase in Public deposits
8 Decrease in FA
9 Decrease in Investment
10 Decrease in NCA
(B) SubTotal.———- 35
——————
11Incr. in ST bank borrowing. 10
12 Incr. in Other Current liability.19
St loan friends,Intt pay 01
Prov for taxes 04
Prov for divided. 06
13 Decrease in Inventory
14 Decrease in Debtors.
15 Decrease in Oth Curr Assets
(C) Sub Total .. 40
——————-
TOTAL SOURCES A+B+C = 101
—+++———————++—–+—————- USES
i Increase in Gross Fixed Assets 20
ii.Decrease in TL\/Deb\/DP liab. 15
iii)Decrease in Public demand dep
iv)Increase in Inter corp Invest. 03
v)Increase in Non current Assets 06
Adv to staff., Dep Tel\/Elect Co 04 (D)SUB total. —————– 48 ———————————————————
vi)Decrease in Bank borrowing
vii)Decr in other C L 3+3 06
viii)Inc in Inventory. 11
ix)Inc.Receivable 27
x) Increase in Other CA including Cash and B bal. 09
(E) Sub Total. ————— 53
——————————————————–
xi) Loss
xii) Deprication returned back
xiii) balance ie Gross fund lost (-) or Gross funds generated (+)
xiv)Add Taxes paid\/payable relating to the year
xv)Add divided paid\/payable relating to the year
F) SUB TOTAL Net Funds Lost.= 0
—————————————————–
TOTAL FUNDS USED D +E +F= 101
———————————————————-
THUS
Total Funds Gener’d (A+ B +C) =101
Total Funds Used (D+E+F). = 101
———————————————————-
1.LT Sources = A+B =26+35=61
2.LT Uses. = D. = 48
3.L T Surplus. 61 – 48 = +13 **<\/p>\n
4.STS = C = 40
5.STU = E+F = 53
6.ST Deficit = – 13 **
——–+++++++———–+++++———–
(I) Increase or Decrease in CA
Changes in Inventory +11
Cash and BB +09
Debtors. +27
Other CA. 0
TOTAL. +47<\/p>\n
( II) Increase or Decrease in CL
Sundry Creditors. — 03
ST borrowing from others. + 19
Advance Payments\/Deposits –03
Provision for Taxes. +01
Other liabilities payable. +04
Deposit\/Instal \/DP liabilities payable in 12 months from BL.
Other Current liabilities. +06
Total Increase in CL. +24<\/p>\n
Changes in Working Capital = I – II
47–24= +13<\/p>\n
ANALYSIS of Statement
1 Long term Sources are more than Long term uses indicating strength.The company has brought in fresh capital and raised Debentures this was utilised partly for acquiring FA. Also there is Increase in Reserves indicating that the profit has been ploughed back.
2 Net Working Capital has increased indicating the strength of the company.
3 The Co has paid divided to the shareholders by earning profit.
4 Over all the ST and L T funds have been utilised judiciously.<\/p>\n
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RATE the Tutorial as
S – So So
G. – Good
V – Very Good
E- Excellent.<\/p>\n
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Good Evening<\/p>\n
Waman Gokhale
7350901500<\/p>\n","protected":false},"excerpt":{"rendered":"
Lesson No 22 Uploaded again 19\/3\/16 and 6\/4\/201 My “Y” gen f b friends Please take advantage by reading . “Banking Beyond Books “a book written for Managers to understand and apply soft skills at Branch level and trains you to handle the difficult situations skillfully.SMS me on 7350901500 for the book written by me.———————–++—————-+————–A…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1165,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1245","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/pages\/1245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1245"}],"version-history":[{"count":1,"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/pages\/1245\/revisions"}],"predecessor-version":[{"id":1246,"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/pages\/1245\/revisions\/1246"}],"up":[{"embeddable":true,"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=\/wp\/v2\/pages\/1165"}],"wp:attachment":[{"href":"https:\/\/yourcareerheights.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}