Cash Flow Statement Case Study 1 – Financial Management – A Complete Study


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  1. sir I think there are a couple of mistakes in this case study………………………….1) accumulated depreciation figure for the year 2012 should be 1000 and not 1060 otherwise ledger balance for accumulated depreciation or net fixed assets is not balanced…………… 2)in additional information it is mentioned that dividend paid is 1200 however in the absence of a proposed dividend account in the liability side of balance sheet the dividend paid during the year 2013 can be treated as an interim dividend and should be charged against the profit and loss account of 2013.But profit and loss account of 2013 does not show any instance of dividend payment. Sir kindly advise whether I am right or wrong in my assessment. Regards.


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