ࡱ> 02-./q` sbjbjqPqP . ::E%       Z ;8tH"888888$h h] 88  88l  8 8 6  Q8 `{8}l0tFt8Qt Q,8"Z rY888888HHHyHHH V        CASH FLOW STATEMENT Definition "A statement of changes in the financial position of a firm on cash basis is called a cash flow statement." The cash flow statement describes the inflow (sources) & outflow (uses) of cash. It summarises the causes of changes in cash position of a business enterprise between two balance sheets. Differences between Fund Flow Statement & Cash Flow Statement Fund Flow StatementCash Flow Statement1) It is based on a wider concept of funds i.e working capital1) It is based on a narrower concept of funds i.e cash2) It is based on accrual basis of accounting2) It is based on cash basis of accounting3) Changes in current assets & current liabilities appear separately in a schedule of changes in working capital3) No schedule of changes in working capital. The changes in current assets & current liabilities are summarized in the cash flow statement.4) It is useful in planning intermediate & long term financing.4) It is useful for short term analysis & cash planning of the business.5) It reveals the sources & applications of funds of an organization.5) It classifies all cash inflows & outflows in terms of operating, investing & financing activities. Classification of Cash Flows 1) Cash flows from operating activities 2) Cash flows from investing activities 3) Cash flows from financing activities Cash flows from Operating Activities Operating activities are the basic revenue producing activities of the enterprise. The amount of cash flows arising from operating activities is an indicator of a firm's operating capability to generate sufficient funds to meet its operating needs, pay dividends, repay loans, etc. without depending on external sources of finance. Examples of cash flow from operating activities 1) cash receipts from sale of goods & rendering of services 2) cash receipts from royalties, fees, commissions, etc 3) cash payment to suppliers of goods & services 4) cash payment to & behalf of employees 5) cash receipts & payments of an insurance company for premiums, claims, annuities, etc 6) cash payments or refunds of income tax relating to operating activities Cash flows from Investing Activities Investing activities are the acquisition & disposal of long term assets & investments. A separate disclosure of cash flows arising from investing activities is important because cash flows represent the extent to which expenditure have been made for resources to generate future incomes. Examples of cash flow from investing activities 1) cash payments to acquire fixed assets (including intangibles). 2) cash receipts from disposal of fixed assets (including intangibles) 3) cash receipts from disposal of shares, warrants, debt instruments, etc 4) cash advances & loans made to third parties. 5) cash receipts from the repayment of advances & loans made to third parties. Cash flows from Financing Activities Financing activities are activities that result in changes in the size & composition of the owners' capital (including preference share capital in the case of a company) & borrowings of the enterprise. Examples of cash flows from financing activities 1) cash proceeds from issuing shares or other similar instruments 2) cash proceeds from issuing debentures, loans, bonds & other short or long term borrowings 3) cash repayments of amounts borrowed such as redemption of debentures, bonds, preference shares. Uses & Significance of Cash Flow Statement Cash Flow Statement is of vital importance to the financial management & short term financial planning. Its various uses are as follows: 1) Cash Flow Statement is prepared on cash basis hence it is useful in evaluating the cash position of an enterprise. 2) A projected cash flow statement can be prepared so that it can enable the firm to plan & co ordinate its financial operations efficiently. 3) A comparison of historical & projected cash flow statements will reveal variations in the performance so that the firm can take immediate effective action. 4) It indicates whether a firm's short term paying capacity is improving or deteriorating over a period of time by preparing cash flow statements for a number of years. 5) It helps in planning the repayment of loans, replacement of fixed assets etc. It is also significant for making capital budgeting decisions. 6) It clearly indicates the causes for poor cash position inspite of substantial profits in a firm by throwing light on various applications of cash made by the firm. 7) Cash Flow Statement provides information of all activities classified under operating, investing & financing activities. Limitations of Cash Flow Statement Despite of a number of uses, cash flow statement also suffers from the following limitations: 1) As cash flow statement is based on cash basis of accounting, it ignores the basic accounting concept of accrual basis. 2) Cash Flow statement is not suitable for judging the profitability of a firm as non cash charges are ignored while calculating cash flows from operating activities. 3) Funds flow statement presents a more complete picture than Cash flow statement. 4) It is difficult to define the term "cash". There are no controversies over a number of items like cheques, stamps, postal orders etc whether they are to be included in cash. Note: 1) An increase in liability is a source of cash or cash inflow eg increase in creditors implies purchase of goods on credit. Although no cash is received we can say that creditors have given us loans which we have utilized to purchase goods from them. 2) A decrease in liability is an application of cash or cash outflow. Eg sundry creditors are paid off. 3) An increase in asset is an outflow of cash. Eg goods sold on credit. 4) A decrease in asset is an inflow or source of cash. Eg sale of stock, cash received from debtors. Actual flow of cash It is the movement of cash that results in actual inflow or outflow of from the firm. Eg When shares are issued for cash or when loan is repaid or when assets are sold for cash. Notional flow of cash It refers to delayed receipts & payments. Increase in current liabilities like trade creditors, bills payable, etc results in notional inflow of cash as here cash inflow is implied. Usually increase in long term liabilities generate actual cash & increase in current liabilities generate notional cash. Problems Cash flow statement of sole proprietors 1. Balance Sheet of Mr. A on 01.01.2005 & 31.12.2005 were as follows. LIABILITIES1.1.200531.12.2005ASSETS1.1.200531.12.2005 Capital Mrs B's Loan Loan from SBI Sundry Creditors 1,50,000 30,000 60,000 50,000 1,90,000 -------- 80,000 56,000 Cash Debtors. Stock Furniture Machinery Land Buildings  20,000 54,000 48,000 2,000 90,000 36,000 40,000 26,000 76,000 42,000 2,000 65,000 45,000 70,0002,90,0003,26,0002,90,0003,26,000During the year. 1. A Machine costing is 12,000/- (accumulated depreciation of Rs 4000/-) was sold for Rs.5, 500/- 2. The provision for depreciation against machinery as on 1.1.2005 was Rs.24,000/- and on 31.12.2005 was Rs.37,000/- 3. Net profit for the year 2005 amounted to Rs.60, 000/- You are required to prepare cash flow statement. 2. Prepare a cash flow statement of Mr. Kumar. LIABILITIES1.1.200631.12.2006ASSETS1.1.200631.12.2006 Current liabilities Loan from Mrs.X Bank Loan Capital 35,000 -------- 40,000 1,50,000  40,000 25,000 30,000 1,54,000 Cash Debtors. Stock Land Buildings Machinery 5000 40,000 30,000 30,000 50,000 70,000 4,000 45,000 25,000 40,000 55,000 80,0002,25,0002,49,0002,25,0002,49,000 During the year Kumar brought in additional capital of Rs.10,000 and his drawings during the year was Rs.31,000. Provision for depreciation on machinery opening balance Rs.30, 000 and closing balance Rs 40,000. No depreciation needs to be provided for other assets. Cash flow statements of companies The following details are available from a company LIABILITIES31-12-98 Rs.31-12-99 Rs.ASSETS31-12-98 Rs.31-12-99 Rs.Share capital Debentures Reserve for doubtful debts Trade creditors Profit and Loss A/c70,000 12,000 700 10,360 10,04074,000 6,000 800 11,840 10,560 Cash Debtors Stock Land Goodwill 9,000 14,900 49,200 20,000 10,000 7,800 17,700 42,700 30,000 5,0001,03,1001,03,2001,03,1001,03,200In addition, you are given: Dividend paid total Rs.3,500 Land purchased for Rs.10,000 Amount provided for amortisation of goodwill Rs.5,000 Debentures paid off Rs.6,000 Prepare Cash flow statement The following are the comparative balance sheets of XYZ as on 31st December 2005 and 2006 LIABILITIES20052006ASSETS20052006Share capital (shares of Rs.10 each) Profit and loss a/c 9% Debentures Creditors 3,50,000 50,400 60,000 51,6003,70,000 52,800 30,000 59,200Land Stock Goodwill Cash & Bank Temporary investments Debtors1,00,000 2,46,000 50,000 42,000 3,000 71,0001,50,000 2,13,500 25,000 35,000 4,000 84,5005,12,0005,12,0005,12,0005,12,000Other particulars provided to you are : (a) Dividends declared and paid during the year Rs.17,500 (b) Land was revalued during the year at Rs.1,50,000 and the profit on revaluation transferred to profit and loss a/c. you are required to prepare a cash flow statement for the year ended 31-12-2006. 5. From following information calculate C.F.S LIABILITIES20062007ASSETS20062007Equity capital Reserves Sundry creditor. O/s wages paid Miscellaneous expenses o/s1,40,000 74,000 32,000 3,000 11,0001,40,000 1,05,000 35,000 4,000 3,000Fixed Assets (net) Cash Sundry Debtors. Inventories. Prepaid Rent90,000 75,000 43,000 49,000 3,00087,000 97,000 40,000 58,000 5,0002,60,0002,87,0002,60,0002,87,0001. Accumulated depreciation was Rs.16,000 at the end of 2006 and Rs. 19,000 at the end of 2007. 2. Other information: Wages Rs.23,000 Sales 3,00,000 Miscellaneous operating Expenses Rs.47,000 Depreciation Rs.3000 Cost of Goods sold Rs.1,90,000 6. From following information, prepare a cash flow statement of C.P. Ltd. For the year ended 31st December, 2007 BALANCE SHEETLIABILITIES2006 Rs.2007 Rs.ASSETS2006 Rs.2007 Rs.Share capital Secured loans(repayable in 2015) Creditors Tax payable Profit and Loss A/c70,000 ----- 14,000 1,000 7,00070,000 40,000 39,000 3,000 10,000Plant and Machinery Inventory Debtors Cash Prepaid Expenses50,000 15,000 5,000 20,000 2,00091,000 40,000 20,000 7,000 4,00092,0001,62,00092,0001,62,000 PROFIT AND LOSS ACCOUNT (for the year ended 31st December 2007) Rs.Rs.To opening inventory To purchase To gross profit C/d To general expenses To depreciation To taxes To net profit C/d To dividend To balance C/f 15,000 98,000 27,000 1,40,000 11,000 8,000 4,000 4,000 27,000 1,000 10,000 11,000By Closing stock By Sales By Gross profit b/d By balance b/f By net profit b/d 40,000 1,00,000 _______ 1,40,000 27,000 _______ 27,000 7,000 4,000 11,000 ABC Ltd. has submitted the following condensed balance sheet as on 31st December 2006 and 31st December 2007 and the statement of income and reconciliation of retained earnings for the year ended 31st December, 2007. BALANCE SHEETSLIABILITIES2006 Rs.2007 Rs.ASSETS2006 Rs.2007 Rs.Share capital General Reserve Retained Earnings 6% Debentures Loans o mortgage Sundry Creditors Wages Outstanding Provision for income tax3,00,000 80,000 60,000 2,00,000 -------- 1,85,000 3,000 75,0004,00,000 1,00,000 90,000 1,25,000 40,000 1,05,000 5,000 1,40,000Fixed Assets Less: accumulated depreciation Stock Sundry Debtors Cash in hand/bank Prepaid Expenses Preliminary expenses7,00,000 2,25,000 4,75,000 1,25,000 1,80,000 95,000 3,000 25,0008,00,000 2,60,000 5,40,000 2,00,000 1,50,000 89,000 6,000 20,0009,03,00010,05,0009,03,00010,05,000 STATEMENT OF INCOME AND RECONCILIATION OF RETAINED EARNINGS (For the year ended 31st December 2007) Sales Less: Cost of goods sold: stock of 1st Jan,2007 Add: Purchases Less: Stock on31st Dec, 2007 Less: Wages Gross Income Less: sundry expenses Preliminary expenses written off Depreciation Less: provision for income tax General reserve Dividend paid Net income for the year (Retained) Add: retained earnings on 31-12-2006 1,25,000 10,00,000 11,25,000 2,00,000 2,05,000 5,000 35,000 20,000 1,00,000 15,00,000 9,25,000 5,75,000 40,000 5,35,000 2,45,000 2,90,000 1,40,000 1,50,000 1,20,000 30,000 60,000 90,000Additional Information During 2007, the company purchased a building for Rs.1,00,000 you are required to prepare cash flow statement for the year ended 31st December 2007 8 From the following balance sheet of X Co prepare cash flow statement LIABILITIES20062007ASSETS20062007Share Capital Share premium P/L appropriation Profit for the year 8% Debentures Profit on redemption Of debentures Sundry creditors. Provision for Tax Proposed Dividend4,50,000 ----- 60,000 ---- 2,50,000 ---- 2,20,000 40,000 45,0006,00,000 15,000 60,000 50,000 2,00,000 1,000 1,90,000 50,000 60,000Plant & Machinery Less: depreciation Land Loan to subsidiary Co. Shares in subsidiary Stock Debtors Bank6,00,000 1,20,000 4,80,000 1,83,000 25,000 30,000 1,60,000 1,20,000 67,0007,25,000 1,45,000 5,80,000 1,98,000 ---- 40,000 1,48,000 1,62,000 98,00010,65,00012,26,00010,65,00012,26,000Additional Information 1) During the year plant costing Rs.40,000 was sold for Rs.15,000. Accumulated Depreciation on plant was Rs.20,000. 2) Tax paid during the year Rs.55,000 9.Balance Sheet of Smith John Ltd., LIABILITIES20052006ASSETS20042005Equity Share Capital 8% redeemable Preference share Capital reserve General reserve P/L/ a/c Proposed dividend Sundry creditors Bills Payable. Liability for outstanding expenses Provision for Tax 3,00,000 1,50,000 --- 40,000 30,000 42,000 25,000 20,000 30,000 40,0004,00,000 1,00,000 20,000 50,000 48,000 50,000 47,000 16,000 36,000 50,000 Goodwill Buildings Investments Plants Sundry debtors Stock Bills Receivables Cash Bank Preliminary Expenses 1,00,000 2,00,000 20,000 80,000 1,40,000 77,000 20,000 15,000 10,000 15,000 80,000 1,70,000 30,000 2,00,000 1,70,000 1,09,000 30,000 10,000 8,000 10,000 6,77,0008,17,0006,77,0008,17,000A portion of the building was sold in 2006 and the profit has been transferred to capital reserve. The written down value of a machine was Rs.12,000. It was sold for Rs.10,000. Depreciation of Rs.10,000 is charged in 2006. Investments are trade Investments Rs.3000 by way of dividend is received including Rs.1000 from pre-acquisition profits which has been credited to the Investments a/c. An Interim dividend of Rs.20,000 has been paid in 2006. Prepare Cash Flow statement. 10.Given is the balance sheet below: LIABILITIES20042005ASSETS20042005 Share Capital General Res. P&L a/c Bank Loan (long term) Sundry creditors Provision for Tax  2,00,000 50,000 30,500 70,000 1,50,000 30,000  2,50,000 60,000 30,600 ----- 1,35,200 35,000 Land & Buildings Machinery Sundry debtors Cash Bank Goodwill Stock  2,00,000 1,50,000 80,000 500 ---- Nil 1,00,000 1,90,000 1,69,000 64,200 600 8,000 5,000 74,0005,30,5005,10,8005,30,5005,10,800 Additional Information During the year ended 31-12-2005 Dividend of Rs.23,000 was paid Assets of another Co. was purchased for a consideration of Rs.50,000 payable in shares. The following assets were purchased: stock Rs.20,000, machinery Rs.25,000 Machinery was further purchased: Rs.8,000 Depreciation written off on machinery Rs 12,000 Income tax provision made during the year Rs.33,000 Loss on sale of machinery Rs.200 was written off to the general reserve Following schedule shows the balance sheet in condensed form of Sanjeev ltd. At the end of the year 2005 20042005Assets Cash and bank balances Sundry Debtors Temporary investments Prepaid expenses Stock in trade Land and buildings Machinery Liabilities and Capital Sundry creditors Outstanding expenses 8% Debentures Depreciation fund Reserve for contingencies Profit and Loss account Capital 45,000 33,500 55,000 500 41,000 75,000 26,000 2,76,000 51,500 6,500 45,000 20,000 30,000 8,000 1,15,000 2,76,000 45,000 21,500 37,000 1,000 53,000 75,000 35,000 2,76,000 48,000 6,000 35,000 22,000 30,000 11,500 1,15,000 2,76,000The following information is also available. 10% dividend was paid in cash New machinery for Rs.15,000 was purchased b"#Y Z [ \   9 : ; h i      c d   9 : a b c d ɹɹɹɹɹɹɹɹɹɹɹɹh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'CJOJQJ^JaJh'>*CJOJQJ^JaJh'CJOJQJ^Jh'>*CJOJQJ^J>#Z \  : rkd$$Ifl0,"LL0644 la$If Mr: ; i $Ifrkd$$Ifl0,"LL0644 la  $Ifrkd$$Ifl0,"LL0644 la  $Ifrkd$$Ifl0,"LL0644 la  d $Ifrkd0$$Ifl0,"LL0644 la  : b d I||| ^`rkd$$Ifl0,"LL0644 la HIKQGHJPTUdefgUVWX124:STƷƷƷh'>*CJOJQJ^JaJh'CJOJQJ^Jh'CJOJQJ^JaJh'CJOJPJQJ^JaJh'CJOJPJQJ^JaJHHUegVX2T[h^h ^`TZ[23UVWXz{RSNOkl./ .!1!5!6!7!9!:!ʺʺh'5>*OJQJ^Jh.h.5>*OJQJ^Jh.5>*OJQJ^Jh'>*CJOJQJ^JaJh'CJOJQJ^Jh'CJOJQJ^JaJ<3VX{SOl/ /!1!:!;!c!d!:!;!b!c!d!!!!!!!!!!!!!!!!!!!!!! " """""&"'"-"."4"5"6"7"=">"?"@"H"I"Q"R"X"Y"Z"["a"b"h'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'CJOJQJ^Jh'CJOJQJ^JaJ h.h.CJOJQJ^JaJh.CJOJQJ^JaJh.5>*OJQJ^J&h.h.5>*CJOJQJ^JaJ5d!!!!!!!! $$Ifa$$a$!!!!! ""@:::::$IfkdH$$Iflֈvi ,"NP0644 la""'"."5"7">"@"I"R"Y"["b"d"i"r"x""""""""""""""$Ifb"c"d"h"i"j"n"q"r"w"x"""""""""""""""""""""""""""""""""""""""""##### # ##### #!#)#*#+#ȺȩȩȩȩȩȺ h'5CJOJQJ\^JaJh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIhZCJOJQJ^JaJh'CJOJQJ^Jh'CJOJQJ^JaJB""""""""#$If### ###!#@:::::$Ifkd7$$Iflֈvi ,"NP0644 la!#*#+#<##:1$ $hh^h`ha$$h`ha$kd&$$Iflֈvi ,"NP0644 la$If+#;#<######$$L$M$$$$$$$$$$$$$$$$$$$$%%%%% %'%(%)%*%3%4%5%8%@%A%J%K%S%T%U%V%W%X%a%b%k%l%t%u%}%~%%%%%ַh'CJOJQJ^JaJ h'5CJOJQJ\^JaJhZCJOJQJ^JaJh'CJOJQJ^Jh'B*CJOJQJ^JphIIIh'CJOJQJ^JaJB#$M$$$$$$$$$$ $$Ifa$ $hdh^ha$$a$ $hh^h`ha$ $$$%% %(%B<<<<<$Ifkd$$Iflֈv S &N044 la(%*%4%A%K%T%V%X%b%l%u%~%%%%%%%%%%%%%%%%%%%$If%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%&&&&& &&&&&&!&"&*&+&,&&&&&&' '''ȷַַַַַh'CJOJQJ^JaJhZCJOJQJ^JaJ h'5CJOJQJ\^JaJh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'CJOJQJ^Jh'CJOJQJ^JaJ=%%%&&&&<kd$$Iflֈv S &N044 la$If&&&"&+&,&<kd$$Iflֈv S &N044 la$If,&&&'S'U'w'x'''''''''''' $Ifgd' $$Ifa$gd' $ & F a$gdN.$a$[$\$'R'S'U'v'w'''''''''''''''''''''''''L(M(q(r((((((()))´{{{{{{m{{{{{{mhN.CJOJQJ^JaJhN.B*CJOJQJ^JphIIIhN.5CJOJQJ\^JhN.CJOJQJ^JhN.CJOJQJ^JaJhN.CJOJQJ^JaJh.CJOJQJ^JaJ&h.h.5>*CJOJQJ^JaJh'CJOJQJ^JaJh'CJOJQJ^JaJ*''(()(9(M(@77777 $Ifgd'kd$$Iflֈv ~"`'2 0%644 laM(T([(d(k(r(y((((((((((((((((((() $Ifgd'))))))%)@77777 $Ifgd'kd $$Iflֈv ~"`'2 0%644 la)))))))))$)%)-).)/)J)K)g)i)))))))))9*;*R*T*_*`*d*e*i*j*p*q*u*v*z*{*|*****!+"+`+a++++++++++++ŷŷŷŷūŜŷӫhN.CJH*OJQJ^JaJhN.CJOJQJ^JhN.CJOJQJ^JaJhN.CJOJQJ^JaJhN.CJOJQJ^JaJhN.B*CJOJQJ^JphIIIhN.5CJOJQJ\^J=%).)/)K)7+ $h^ha$gdN.kd $$Iflֈv ~"`'2 0%644 la $Ifgd'K)i))))))T*`*e*j*q*v*{*$d$Ifa$gd' $ & F a$gdN.$a$gdN. $h^ha$gdN. $ & Fa$gdN. {*|*****90000 $Ifgd'kd $$IflֈvW "`' 1PA n0%644 la********++++"+'+.+7+C+Y+a+j+t+~++++++++ $Ifgd'++++++2kd} $$IflֈvW "`' 1PA n0%644 la $Ifgd'++++,,2kdt $$IflֈvW "`' 1PA n0%644 la $Ifgd'+++++,,,0-1-3-`-a-l-m-q-r-v-w-}-~----------------------........#.$.-...8.9.=.>.H.I.[.\.`.a.p.q.}.ŹŹŹŹŹŹŹŹŹŹŹŹŹŹŹŹŹŹ hN.5CJOJQJ\^JaJhN.CJOJQJ^JhN.CJOJQJ^JaJhN.CJOJQJ^JaJhN.B*CJOJQJ^JphIIIhN.5CJOJQJ\^JB,1-3-a-m-r-w-~--- $$Ifa$gd'$a$gdN. $h^ha$gdN. -------B99999 $Ifgd'kdk$$IflֈvX }!&D044 la----....$...9.>.I.\.a.q.~............ $Ifgd'}.~.....................................\/]/r/s///////////////R0T0d0ȹֹֹֹֹֹhN.CJH*OJQJ^JaJh'CJOJQJ^JaJhN.5CJOJQJ\^JhN.CJOJQJ^JaJhN.B*CJOJQJ^JphIIIhN.CJOJQJ^JaJhN.CJOJQJ^J:.......B99999 $Ifgd'kdQ$$IflֈvX }!&D044 la...]/s/911$a$gdN.kd7$$IflֈvX }!&D044 la $Ifgd's///////e00000occ $$Ifa$gd'_kd$$Ifl~%%0%644 la$If[$\$gd' $h^ha$gdN.$a$gdN. $^a$gdN. d0e0000000000000000000000000>1?1i1j111111122222 2!2)2*2+2,22232;2<2=2>2?2222222222ʻػػػػثثثثثثʻث؞ػhN.CJH*OJQJ^JhN.B*CJOJQJ^JphIIIhN.5CJOJQJ\^JhN.CJOJQJ^JaJhN.CJOJQJ^JhN.CJOJQJ^JaJhN.CJOJQJ^JaJ>000000000 $$Ifa$gd'00011+1?1@77777 $Ifgd'kd$$Iflֈ d ~%?  80%644 la?1F1H1L1S1Z1b1j1q1s1t1{111111111111111222 $Ifgd'2222!2*2,27kd$$Iflֈ d ~%?  80%644 la $Ifgd',232<2=2?27+ $h^ha$gdN.kdu$$Iflֈ d ~%?  80%644 la $Ifgd'?22222222>kd_$$Ifl\vxt"`'80%644 la $$Ifa$gd' $h^ha$gdN.h[$\$^hgdN.22222J3K3_3h3i3q3333333333 4!4<4D4[4e4r4}4~4444444444 5555R5T5d5e5g5ƹƹƹƹƹƹƹƹƹƹҫhN.CJOJQJ^JaJhN.CJH*OJQJ^JaJh'CJOJQJ^JaJhN.CJOJQJ^JaJhN.>*CJOJQJ^JhN.CJOJQJ^JhN.CJOJQJ^JaJhN.5CJOJQJ\^JhN.B*CJOJQJ^JphIII.22222333.303<3K3U3_3i3r3|3333333333333 $Ifgd'333344!4+444<4E4O4Q4S4[4f4r4~44 $Ifgd'444g55faV?$V&`#$/If[$\$gd' $ & F a$gd'$a$kd*$$Ifl\vxt"`'80%644 lag5555555555555555555555555k6l6667 77777 8!8"8#8$8,8-868788898A8B8K8L8M8N8O8888888ɹɹɹɹɹɹɹɹɹɹɹɹ栓h'CJH*OJQJ^Jh'CJOJQJ^JhN.CJH*OJQJ^JhN.B*CJOJQJ^JphIIIhN.5CJOJQJ\^JhN.CJOJQJ^JaJhN.CJOJQJ^JhN.CJOJQJ^JaJ:555555555555$$V&`#$/Ifa$gd'gkd$$Ifl&% 6`V0%644 la 555569)))$V&`#$/Ifgd'kd$$Iflֈ &!& R / 6`V0%644 la6606A6S6l6u66666666666666667 776787>7$V&`#$/Ifgd'>7M7_7p77777777777777778 88!8$V&`#$/Ifgd'!8"8$8-8789)))$V&`#$/Ifgd'kd$$Iflֈ &!& R / 6`V0%644 la7898B8L8M8)kd$$Iflֈ &!& R / 6`V0%644 la$V&`#$/Ifgd'M8O88889999:9<9H999999:: :.:Q:$If[$\$gd'$If[$\$gd' $Ifgd'h^hgdN.h[$\$^hgdN.gdN.8H99.:P:u:v:::::::::::;;;(;:;B;P;X;f;p;};;;;;;;;0<2<A<B<C<D<<<<<<<<<<<<<<<<\=պպh'CJH*OJQJ^JaJh'CJOJQJ^JaJh'>*CJOJQJ^JaJh'CJOJQJ^JaJh'>*CJOJQJ^Jh'B*CJOJQJ^JphIIIh'5CJOJQJ\^Jh'CJOJQJ^J8Q:v:x::::::::::::::::::;;;;;;);4;6; $Ifgd'6;8;C;N;Y;d;f;q;};;;;ikd$$Ifl=FvX `'T0%6    44 la $Ifgd' ;;B<D<<<<<<<< $$Ifa$h^hgd'h[$\$^hgd' <<<<<<==77777$IfkdX$$Iflֈp\ H$S0A%44 la=='=9=K=]=f=p=z================>>">5>7><>$If\=]=f=j=p=s=z=~===================> >>>{>|>>>>>>>?????#?$?-?.?/?0?9?:?C?D?E?M?O?[?\?ɺɪhZ5>*CJOJQJ\^Jh'5>*CJOJQJ\^Jh'5CJOJQJ\^Jh'CJOJQJ^JaJhZCJOJQJ^Jh'CJOJQJ^Jh'B*CJOJQJ^JphIII9<>P>T>i>o>w>|>>>>>>>>>>>>>>>>>>>>???$If???$?.?0?:?=77777$Ifkd+$$Iflֈp\ H$S0A%44 la:?D?E?\?7* $hh^h`ha$kd$$Iflֈp\ H$S0A%44 la$If\?_???????@@(@)@-@.@2@3@9@:@>@?@C@D@E@ A A A%A*A-A4A7A>AAAHAKARAUA^AaAhAkAqArAAAAAAAAAAAAAAAAؾد؟ؾؾؾؾؾؾؾؾ؟ؾؾؾؾؾؾؾh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'5CJOJQJ\^JhFfCJOJQJ^JhFfCJOJQJ^JaJh'CJOJQJ^Jh'CJOJQJ^JaJhZCJOJQJ^JaJ9\?????@)@.@3@:@?@D@ $$Ifa$$ 88^8`a$$^a$ D@E@[@z@@@@B<<<<<$Ifkd$$IflֈL: }!& b044 la@@@@@ A AAA A*A4A>AHARA\A^AhArA{A}AAAAAAAAAA$IfAAAAHBIB[B_BeBhBxB{BBBBBBBBBBBBBBBBBBBBCCCCCCCCC%C&C'C(C0C1C9C:C;CCCCCʻػػػػػʭ#h'B*CJOJQJ^JaJphIIIh'CJOJQJ^JaJh'CJOJQJ^JaJh'5CJOJQJ\^Jh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'CJOJQJ^JhFfCJOJQJ^J4AAAAAABBB(B-B2BGBIBRB[BeBoBxBBBBBBBBBBBB$IfBBBBCCCC$IfCCCC&C(C1CB<<<<<$Ifkd$$IflֈL: }!& b044 la1C:C;CCDD<444$ & Fa$kd$$IflֈL: }!& b044 la$IfCDDDDDDD$E%E&ELEWEXE\E]EaEbEhEiEmEnErEsEtEEEEEEEEE F FFF!F$F+F.F6F@FLFOFUFVFFFFFFFFFFFFʻʫʑʑʑʑʫʑʑʑʑʫʫʑʑʑʑhFfCJOJQJ^Jh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'5CJOJQJ\^Jh'CJOJQJ^Jh'CJOJQJ^JaJh'CJOJQJ^JaJhFfCJOJQJ^JaJ9DD%E'ELEXE]EbEiEnEsE $$Ifa$$a$$h^ha$$ & Fa$ sEtEvEEEEEB<<<<<$Ifkd$$Iflֈvu M$kv044 laEEEEEEEEEEF FFFF!F+F5FAFCFLFVFXFjFtFFFFFF$IfFFFFFFFFFFFFFFGGG'G1G$IfFFFFG GGGG!G'G*G0G1G2G3G4G*CJOJQJ\^JaJh'5CJOJQJ\^Jh'CJOJQJ^JaJhFfCJOJQJ^Jh'CJOJQJ^Jh'B*CJOJQJ^JphIII*1G2G4G=GFGHGQGB<<<<<$Ifkdr $$Iflֈvu M$kv044 laQGZG[GsGG<77$a$kda!$$Iflֈvu M$kv044 la$IfGLHH II$JJKKK@LBLGLLL $d$Ifa$ $ & F a$gd'$a$$ ^`a$ II I"I.IIIIIIJ"J$J&J2JjJ~JJJJJJJKK KKKKKK>L@LALBLFLGLKLLLMLSLjLƸƸƸƸƸ渪}oh'CJOJQJ^JaJh'CJOJQJ^JaJh'B*CJOJQJ^JphIIIh'5CJOJQJ\^Jh'CJOJQJ^JaJh'CJOJQJ^JaJh'CJOJPJQJ^JaJh'CJOJPJQJ^JaJh'CJOJQJ^JhFfCJOJQJ^JaJ)LLMLTLlL{LLLLLLLwjdddddddW <$If[$\$$If <$If[$\$kdP"$$IflFvX `'rp0%6    44 la jLkLLLeMfMhMiMMMMMMMMMMMMDNPNRNbNNNNNNNPOROTO`OOOOOP2Hĩċ{{ykh.CJOJQJ^JaJUh'CJOJPJQJ^JaJh'CJOJPJQJ^JaJh'CJOJQJ^JaJh'CJOJQJ^JaJh'>*CJOJQJ^Jh'B*CJOJQJ^JphIII&h'56CJOJQJ\]^JaJ$h'CJOJQJ^Jh.CJOJQJ^J*LL MM,MFM^MfMhMiMpMwM~MMMMMMMMMMMMMMMMM $$Ifa$$IfMM NN(N6NDNRNdNhNvNNNNNNNN$If $$Ifa$NNROO6pJyp______V$^a$$ 88^8`a$$`a$kd #$$IflFvX `'rp0%6    44 la ut old machinery costing Rs.6,000 was sold for Rs.2,000 accumulated depreciation was Rs.3,000 Rs.10,000 8% debentures were redeemed by purchase from open market @ Rs.96 for a debenture of Rs.100 Rs. 18,000 investment fHMNPQSTVWYZ`abdeklmnorsҸҔҸҸ~x~x~x~m~xh'0JmHnHu h'0Jjh'0JUh'jh'UU!h'CJOJPJQJ\^JaJ!h'CJOJPJQJ\^JaJh'CJOJQJ^Jh.CJOJQJ^JaJh'CJOJQJ^JaJh'CJOJPJQJ^JaJh'CJOJPJQJ^JaJ#were sold at book value You are required to prepare cash flow statement.     PAGE  PAGE 8 JLMOPRSUVXYbcdopqrs&`#$$a$,1h/ =!"#$% $$If!vh5L5L#vL:V l065L/ $$If!vh5L5L#vL:V l065L/ $$If!vh5L5L#vL:V l065L/ $$If!vh5L5L#vL:V l065L/ $$If!vh5L5L#vL:V l065L/ $$If!vh5L5L#vL:V l065L/ $$If!vh5Y55u555u#vY#v#vu#v#v#vu:V l065N555P5/ a$$If!vh5Y55u555u#vY#v#vu#v#v#vu:V l065N555P5/ a$$If!vh5Y55u555u#vY#v#vu#v#v#vu:V l065N555P5/ a$$If!vh5N55555#vN#v#v#v#v:V l05N5555/ a$$If!vh5N55555#vN#v#v#v#v:V l05N5555/ a$$If!vh5N55555#vN#v#v#v#v:V l05N5555/ a$$If!vh52 55555#v2 #v#v#v#v:V l0%652 5555/ a$$If!vh52 55555#v2 #v#v#v#v:V l0%652 5555/ a$$If!vh52 55555#v2 #v#v#v#v:V l0%652 5555/ a$$If!vh5 515P5A 5n5#v #v1#vP#vA #vn#v:V l0%65 515P5A 5n5/ a$$If!vh5 515P5A 5n5#v #v1#vP#vA #vn#v:V l0%65 515P5A 5n5/ a$$If!vh5 515P5A 5n5#v #v1#vP#vA #vn#v:V l0%65 515P5A 5n5/ a$$If!vh55D5555#v#vD#v#v#v:V l055D555/ a$$If!vh55D5555#v#vD#v#v#v:V l055D555/ a$$If!vh55D5555#v#vD#v#v#v:V l055D555/ a$$If!vh5%#v%:V l0%65%/ $$If!vh5( 5515 535#v( #v#v1#v #v3#v:V l0%65? 55 585/ $$If!vh5( 5515 535#v( #v#v1#v #v3#v:V l0%65? 55 585/ $$If!vh5( 5515 535#v( #v#v1#v #v3#v:V l0%65? 55 585/ $$If!vh55855#v#v8#v#v:V l0%655855/ a$$If!vh55855#v#v8#v#v:V l0%655855/ a$$If!vh5%#v%:V l 6`V0%65%/ a$$If!vh5 51552 515#v #v1#v#v2 #v1#v:V l 6`V0%65 55R5 5/5/ a$$If!vh5 51552 515#v #v1#v#v2 #v1#v:V l 6`V0%65 55R5 5/5/ a$$If!vh5 51552 515#v #v1#v#v2 #v1#v:V l 6`V0%65 55R5 5/5/ a$$If!vh55T5#v#vT#v:V l=0%655T5/ a$$If!vh5555S55#v#v#vS#v:V l0A%555S5/ $$If!vh5555S55#v#v#vS#v:V l0A%555S5/ $$If!vh5555S55#v#v#vS#v:V l0A%555S5/ $$If!vh5 5b5555#v #vb#v#v#v:V l05 5b555/ a$$If!vh5 5b5555#v #vb#v#v#v:V l05 5b555/ a$$If!vh5 5b5555#v #vb#v#v#v:V l05 5b555/ a$$If!vh5555k55v#v#v#v#vk#v#vv:V l05555k55v/ $$If!vh5555k55v#v#v#v#vk#v#vv:V l05555k55v/ $$If!vh5555k55v#v#v#v#vk#v#vv:V l05555k55v/ $$If!vh5r5p5#vr#vp#v:V l0%65r5p5/ a$$If!vh5r5p5#vr#vp#v:V l0%65r5p5/ a@`@ N.NormalCJ_HaJmH sH tH \@\ Heading 1dd@&[$\$5B*CJ0KH$\aJ0phIIIX@"X Heading 2dd@&[$\$5B*CJ$\aJ$phIIIX@2X Heading 3dd@&[$\$5B*CJ\aJphIIIP@BP Heading 4dd@&[$\$5B*\phIIIX@RX Heading 5dd@&[$\$5B*CJ\aJphIIIJ@rJ Heading 7dd@&[$\$ B*phIIIDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List TC@T Body Text Indentdd[$\$ B*phIIINON sb0dd[$\$B*CJOJQJ^JaJphIIINON sb2dd[$\$B*CJOJQJ^JaJphIIINO"N sb1dd[$\$B*CJOJQJ^JaJphIIINO2N sb4dd[$\$B*CJOJQJ^JaJphIIINOBN sb9dd[$\$B*CJOJQJ^JaJphIIINORN sbrdd[$\$B*CJOJQJ^JaJphIIIOb rd_dbttnsedd$d%d&d  'd  -D`M NOP >U QJ{ [$\$B*CJOJQJ^JaJphOr rd_rep_all_bttnsedd$d%d&d  'd  -D`M NOP >U QJ{ [$\$B*CJOJQJ^JaJphL^@L Normal (Web)dd[$\$ B*phIII4 @4 Footer  !.)@. Page NumberF !z!z!z!z!z!z!z!zk (4Vb~%%&&9&I&~&&&&&&&g-K5]55566o6|666777?Fv&S,,B$$YZgGF#Z\:;id:bdIH  U  e g V X 2 T[3VX{SOl//1:;cd '.57>@IRY[bdirx !*+<M (*4AKTVXblu~"+,SUwx  ) 9 M T [ d k r y !!!!!!%!.!/!K!i!!!!!!T"`"e"j"q"v"{"|""""""""""""####"#'#.#7#C#Y#a#j#t#~################$$1%3%a%m%r%w%~%%%%%%%%%%%%&&&&$&.&9&>&I&\&a&q&~&&&&&&&&&&&&&&&&&&&]'s'''''''e((((((((((((((())+)?)F)H)L)S)Z)b)j)q)s)t){)))))))))))))))******!***,*3*<*=*?************+++.+0+<+K+U+_+i+r+|++++++++++++++++,,!,+,4,<,E,O,Q,S,[,f,r,~,,,,g----------------..0.A.S.l.u................/ //6/8/>/M/_/p////////////////0 00!0"0$0-07090B0L0O00001111:1<1H11111122 2.2Q2v2x222222222222222222333333)3436383C3N3Y3d3f3q3}33333B4D444444444444455'595K5]5f5p5z555555555555555566"65676<6P6T6i6o6w6|6666666666666666666677777$7.707:7D7E7\777778)8.838:8?8D8E8[8z88888888 9 999 9*949>9H9R9\9^9h9r9{9}999999999999999:::(:-:2:G:I:R:[:e:o:x:::::::::::::::;;;;;;;&;(;1;:;;;;<<<%='=L=X=]=b=i=n=s=t=v==============> >>>>!>+>5>A>C>L>V>X>j>t>>>>>>>>>>>>>>>>>>>???'?1?2?4?=?F?H?Q?Z?[?s???@%@v@@@AiAkAAAAAAABB&B7BFBYBcB{BBBBBBBBBBC CCC#C*C1C:CDcDDDMExEEEEEF F!s!s!s!s!s!s!s!ststsststststststs tstststsZ!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!s!!s!!s!sssssssssssssssssssssssssssssssssssssssssssssssssssssssss!s!s!s!s!s!s!BvsEssssssvsvsvsvsvsEsEsEsEsEsEsssssssssssssssssssssssssssvsEssssss!s!s!s!s!s!s!s!sZ sssss0sss s sZ sZ sZ sZ sZ sssssssssss0s0s0s0s0ssssss s s s s sA Z sss0ss ss!s!s!s!s!s!s!s!s sYsxsi ssss s s s s s sYsYsYsYsYsxsxsxsxsxsi si si si si si sssssssssssss sYsxsi ssss!s!s!s slsEssEsEss s s s s slslslslslslsEsEsEsEsEsEssssssEsEsEsEsEsEsEsEsEsEs slsEssEsEss!s!s!s!s!s!s!s!s!s%ssP sssYsYs s[s[sssP sP sP sP sP ssssssssYsYsYsYsYsYsYs s s s s s[s[s[s[s[ssssss(P ssYs s[sss!s!s!s* s`s sss* s* s* s* s* s* s* s* s* s* s* s`s`s`s`s`s`s`s`s`s`s`s`s s s s s s s s s s s sssssssssssssj!s!s%sssYsYsssZ sYsYsssssssssssYsYsYsYsYsYsYsYsYssssssssssZ sZ sZ sZ sZ sZ sZ sZ sYsYsYsYsYsYsYsYsYsssssssssssYssZ sYsss!s!ssssssssssssssssssss|s|s|s|s|s|s|s|s|s|s|s|s|s|s|s|s|s|s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s.!s!s!s!ssss{sEsEssssssssssssssssssssssssssssssss{s{s{s{s{s{s{s{s{s{sEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEssss{sEsEss!s!s!s!s!s!s ssEssEsEss s s s s s s s s s s sssssssssssssEsEsEsEsEsEsEsEsEsEsEsEsEssssssssssssEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEsEs ssEssEsEss!s!s!s!s!s!s!s s'ssssss s s s s s s s s s's's's's's's's's'sssssssssssssssssssssssssssssssssss  s'ssssss!s!s!s!s!s!s!s!s!s!s!s!sss0sssssssssssssssssssssssssssssssssssss0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s0s.!s!s!s!s!s!s!s!s!s!sy!#Z\:;id:bdIH  U  e g V X 2 T[3VX{SOl//1:;cd '.57>@IRY[bdirx !*+<M (*4AKTVXblu~"+,SUwx  ) 9 M T [ d k r y !!!!!!%!.!/!K!i!!!!!!T"`"e"j"q"v"{"|""""""""""""####"#'#.#7#C#Y#a#j#t#~################$$1%3%a%m%r%w%~%%%%%%%%%%%%&&&&$&.&9&>&I&\&a&q&~&&&&&&&&&&&&&&&&&&&&]'s'''''''e((((((((((((((())+)?)F)H)L)S)Z)b)j)q)s)t){)))))))))))))))******!***,*3*<*=*?************+++.+0+<+K+U+_+i+r+|++++++++++++++++,,!,+,4,<,E,O,Q,S,[,f,r,~,,,,g----------------..0.A.S.l.u................/ //6/8/>/M/_/p////////////////0 00!0"0$0-07090B0L0M0O00001111:1<1H11111122 2.2Q2v2x222222222222222222333333)3436383C3N3Y3d3f3q3}33333B4D444444444444455'595K5]5f5p5z555555555555555566"65676<6P6T6i6o6w6|6666666666666666666677777$7.707:7D7E7\777778)8.838:8?8D8E8[8z88888888 9 999 9*949>9H9R9\9^9h9r9{9}999999999999999:::(:-:2:G:I:R:[:e:o:x:::::::::::::::;;;;;;;&;(;1;:;;;;<<<%='=L=X=]=b=i=n=s=t=v==============> >>>>!>+>5>A>C>L>V>X>j>t>>>>>>>>>>>>>>>>>>>???'?1?2?4?=?F?H?Q?Z?[?s???@%@v@@@AiAkAAAAAAABB&B7BFBYBcB{BBBBBBBBBBC CCC#C*C1C:CDcDDDMExEEEEEEEEEEEEEEEEFFF F0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 0 0 0 0 0 0 00000 000000 000000 000000000 00000000 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 00000 000000 00000 0000000 0000000 0000000 0 0 0 0 0 0 0 0 0000000 00 00 00 0 00 00 0 00000 00000 00000 00000 00000 00000 0 0 0 0 0 0 0 0 0 0 0 0 000 00 0 0 0 0 0 0 000000 00000 00000 000000 000000 000000 0 0 0 0 0 0 0 0 0000 0 0 0 0 0 0 00000 000000 000000 00000 00000 00000 0 0 0 0 0 0 0 0 0000000000 0 0 00 00 0 00 00 0 00000 0000000 0000000 00000 00000 00000 0 0 0 0 0 0 0 0 000?*0?* 0?* 0?* 0?* 0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?* 0?* 0?*0?* 0?* 0?* 0?*0?* 0?*0?* 0?* 0?*0?* 0?*0?* 0?* 0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?*0?*0?*0?*0?*0?*0?*0?*0?* 0?* 0?* 0?* 0?* 0?* 0?* 0?* 0?* 0?*00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O0 0O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O0 0O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O00O0 0O0 (@0O0@03@030303 03 03 03 03 03 03 03030303030303030303 03030303030303030303 03030303030303030303 03030303030303030303 0303030303030303030303 0303030303030303030303 03 03 03 03 03 03 03 03 03030303030303 03 03 03 03 03 03 0303030303030303030303 030303030303030303030303 03030303030303030303030303 0303030303030303030303 0303030303030303030303 030303030303030303030303 03 03 03 03 03 03 03 03  03 03 03 0303030303 03 03 03 03 03 03 030303030303030303 030303030303030303 0303030303030303 03030303030303030303 0303030303030303 0303030303030303 03 03 03 03 03 03 03 03 0303030303030303030303 030 0 0 0 0000000000000000 0000000000000000000 0000000000000000000 0 0000000000000000000000000 $$$'T:!b"+#%')+}.d02g58\=\?ACFIjLs(0248<@DHOSW^bjptx}:  d!!""#!##$(%%&,&'M()%)K){**++,--..s/00?12,2?2234556>7!878M8Q:6;;<=<>?:?\?D@@ABC1CDsEEF1GQGGLLLMNJs)+,-./135679:;=>?ABCEFGIJKLMNPQRTUVXYZ[\]_`acdefghiklmnoqrsuvwyz{|~r*  '!!4lFtF$ P6? FS6? F9*urn:schemas-microsoft-com:office:smarttagsplace \-14mtGIJLz|!!>'@'((((((((****--------@@AAEEE FQUPT  X \   w : > |}nr "'&'~''''''''**3377777778;;;;<<<<)=/=??@@@@\@`@@@AADDDD EEE F::::::::::::::::::::::::::::::::::::::::::::::J=K=kAkAtAEEEFF FE F ;o`Wu+*"Ԛ>x!:#Pm-RUI^>vĎ __*i"z=M j/\]Y%uVb u1=~B}^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`. ^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`CJo(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`. ^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. ^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`. Pm-;oY%u*iUI^=~Wu+ __=M j>x! u &Ɩjx:%5—no\(l82xGFJN$G$rh@xiDh         %fDt[$F2䶫,DV2>||p.]T<        h6:Ȇ|԰vg\}*Q*[F         :`(@:9ळx 9.`         *=.2pJS&>~p0RރN.Z.'Ff:;id>b !*+(V~"+,M r !!!!!!%!.!/!T"`"e"j"q"v"{"|""""#a#########$$a%m%r%w%~%%%%%&I&&&&&&&&&&&&e((((((((((?)j))))***!***,*3*<*=*******K++!,,,g----------l.. ///!0"0$0-07090B0L0M00v223344444444]556|66777$7.707:7D7E78)8.838:8?8D8E8 9r99I::;;;;&;(;1;:;;;L=X=]=b=i=n=s=t==>V>>>1?2?4?=?F?H?Q?Z?[?AAAAABCDD F@kAkA|30kAkA@{X?@ACDEFP@PHPJP@PNPP8@UnknownGz Times New Roman5Symbol3& z Arial;Wingdings"qhK4fĆe<æ:n t;#~n t;#~!>4EE 3AHP(?Z2CASH FLOW STATEMENTStudentsuser8         Oh+'0   @ L X dpxCASH FLOW STATEMENT StudentsNormaluser3Microsoft Office Word@=@!缀@L&i@n t;՜.+,0 hp  $ST. JOSEPH'S COLLEGE OF COMMERCE~#E CASH FLOW STATEMENT Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$&'()*+,1Root Entry FP3Data #1TableWordDocument. SummaryInformation(DocumentSummaryInformation8%CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q