Cash flow statement

1) Cash Flow From Operating Activities:
Closing Balance as per Profit and Loss (2013) A/C...............................3400
Closing Balance as per Profit and Loss (2012) A/C...............................3000
.................................................. .................................................. ............400
(A) Add:Appropriation of funds:
Transfer to Reserve 4000
Net profit before tax 4400
(B) Add:Non-Operating expenses
Depreciation on Building ................................10000
Depreciation on Machinery ..............................6000
Amortization of Goodwill .................................2000
Interest on long-term borrowing (Debenture).......900 ........................................18900

(C) Operating Profit before working capital Change .................................23300
(D) Add: Decrease in C/A and increase C/L:
NiL
(E) Less: Increase in C/A and decrease C/L:
Increase Stocks............................................ .400
Increase sundry Debtors ................................8000
Decrease sundry Creditors ..............................3600 (12000)
Cash generated by operating activities 11300
2) Cash flow from investing activities:
Purchase building................................... 6000
Purchase Machinery ..............................12000
Cash used in investing activities (18000)
3) Cash flow from financing activities:
Proceed from issue of share capital 10000
Redemption of debenture (2000)
Interest on debenture (900)
Cash generated by financing Activities 7100
Net Cash increased during the year 400
Add:Cash at the beginning 3000
Cash at the End of the year 2013 3400