ࡱ> Root EntryRoot Entry F0]qFk@CompObj fWorkbookD(_MSDigSig(Author)$9@  !"#$%&'()*+,-./012345678:;<=>?@ABCEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrsSummaryInformation(`DocumentSummaryInformation8 ՜.+,D՜.+,$ PXd lt| :  Question Worksheet Solution  Worksheetsl 8@ _PID_HLINKSA$Mmsbpz://-r:276DB13B/Mmsbpz://-r:276DB13B/Mmsbpz://-r:276DB13B/ FMicrosoft Excel WorksheetBiff8Excel.Sheet.89qOh+'0` X` !Calculating Funds Flow: Question ExMicrosoft Corporation: Microsoft Corporation: Microsoft Excel@5Ww@7)+@G_+q /&" WMFCV `"`Bdf+q EMF`B @    !" !" !  " !  g'%    &% 6% Ld!??% 6% Ld!??% 969% Ld999!??% J6J% LdJJJ!??% [6[% Ld[[[!??% l6l% Ldlll!??% }6}% Ld}}}!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6g% Ldff!??% #6#% Ld###!??% 6% Ld!??% "6"% Ld"""!??% f6f% Ldfff!??'%  Ld!??'%  ( &% 6% Ld!??% 6% Ld!??%  ( &% 6% Ld!??% 6% Ld!??% % RLArialArial# WXw +\lP@$0  +\l|pd+%w0%    TT AA LP1re   ( &% 6% Ld!??   TT (7AA (LP2K   %  6 % Ld   !??   TT :IAA :LP3U   % :6:% Ld:::!??   TT KZAA KLP48   % K6K% LdKKK!??   TT \kAA \LP5   % \6\% Ld\\\!??   TT m|AA mLP6   % m6m% Ldmmm!??   TT ~AA ~LP7v   % ~6~% Ld~~~!??   TT AA LP8F0   % 6% Ld!??   TT AA LP9   % 6% Ld!??   TT"AAL#PA0    % 6% Ld!??   TT}AA}LPB    % $6$% Ld$$$!??   TTAALPC    % 6% Ld!??   TT@HAA@LPDer    % #6#% Ld###!??% % " !% %&" WMFC ``B   g'%    Ld#9 )!??'% (  Ld#f9#)!??'% (  Ld9#9 !??'% (  Ld#9f#9!??RL Tahoma Tahoma`hۍ0WXw \@$0 \ 0%    T3 +8AA3 LMicrosoft Business Planner       RL Verdana Verdana`hۍ0WXw \@$0 \ 0%  T2MYAA2MLhGo to Article:   RL  Verdana Ref Verdana Refw}!w`WXw \@$0 \3 0% T2^pkAA2^ L`Funds Flow RL  Verdana Verdana`hۍ0WXw \@$0 \ 0%   RL  Verdana VerdanaDhۍ0WXw \@$0 \ D0% %  % % % % % % " !% %   $g%   T 3?AA3 LCalculating Funds Flow: Question         % %  % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % " !% %   $g% % % % % % % %   T2fAA2bLThis exercise will help to consolidate your understanding of how to create a funds flow statement     T2fAA2LLbased on the information in the balance sheet and profit and loss statement.  T2fAA2gLUsing the information below, calculate the funds flow statement for the past year. Use the blank table     T2fAA2bLprovided on the "Worksheet" tab. When you have completed it, click on the "Solution" tab to check    T2|AA2 Ldyour answer. % % % " !% %   g% % " !% %   g' % (     ( &% % Ld!??% % Ld#!??% % Ld!??% % Ld"!??% % Ldf!??'%   ( &% #}6h}% Ld#}f}#}E!??% ( % " !% F&WMFC``B  g% " !%   g'%    ( &% 6g% Ldfg!??% 6% Ld!??% "   g  '' ' ,g-  -- @ !-- @ !-99- @ !9-JJ- @ !J-[[- @ ![-ll- @ !l-}}- @ !}-- @ !-- @ !-- @ !-g- @ !f-##- @ !#-- @ !-""- @ !"-ff- @ !f-  @ !- -- @ !-- @ !- -- @ !-- @ !--Arial-  2  1 -- @ !  2 ( 2{ -  - @ !   2 : 3 -::- @ !:  2 K 4 -KK- @ !K  2 \ 5 -\\- @ !\  2 m 6 -mm- @ !m  2 ~ 7 -~~- @ !~  2 8 -- @ !  2 9 -- @ !  2 #A{  -- @ !  2 }B  -$$- @ !$  2 C  -- @ !  2 @D  -##- @ !#-"System-'-- ,g-   @ !) -    @ !)#-    @ ! 9-    @ !9# Tahoma-  .2 3Microsoft Business Planner        Verdana-  2 M2Go to Article:    Verdana Ref- 2 ^2 Funds Flow  Verdana-    Verdana--  - - - - --'- -  ,g$-  72 3 Calculating Funds Flow: Question         - - -------------------------------'--  ,g$-------- 2 2bThis exercise will help to consolidate your understanding of how to create a funds flow statement     y2 2Lbased on the information in the balance sheet and profit and loss statement.  2 2gUsing the information below, calculate the funds flow statement for the past year. Use the blank table     2 2bprovided on the "Worksheet" tab. When you have completed it, click on the "Solution" tab to check    2 2 your answer. ---'--  ,g--'--  ,g-   -- @ !-- @ !#-- @ !-- @ !"-- @ !f-  -}#}h- @ !E}#- -'- ,g-'- ,g-   -g- @ !g-- @ !-'0; *H ,0(10 *H 0g +7Y0W03 +70%7)O•0 0 *H =W:hw䬠?00)ъĽ5ǛSV0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.00  *H 0. h|,-.  WSu3* [4 Z%}XsjxqX)X^-bXq"X/6MJ;"V~!lJGj6 -Ӵ90  *H :>{թy=q#+(ߌe,ZbVkbEƢ5"r-| CMlX 5ʉp*}a qfbB="2"d$006C!FXF%`0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z01'0%U VeriSign Time Stamping Service10U VeriSign Trust Network1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.10U VeriSign, Inc.10UInternet00  *H 0aGܴ^i b1FI:?xZcEO n06- o' Q`5OTOз,B Ѝ^㖴"IBlӘV.:X"e匫xGBh[-}0  *H m`_i{p+b#D Q#tI'\q5+ൖ苧KsH ڋ %VNGWF8V!&;-%2Λ@GmGv0;~*1+ݰUApF-,~0 0 yfnжneq0  *H 0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA0 980416000000Z 990416235959Z0]10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA1F0DU =www.verisign.com/repository/CPS Incorp. by Ref.,LIAB.LTD(c)961>0<U 5Digital ID Class 3 - Microsoft Software Validation v21 0 UUS10U Washington10URedmond10UMicrosoft Corporation10U Microsoft Corporation0 0  *H  0&dm{AO o*q.S26h5IؖeS zpm̳*02X|k%gw #1e0a0u0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CAyfnжneq0 *H 0 *H  1  +70 +7 10  +70 *H  17_"/ 0 +7 10@>Exercise Calculating Funds Flow<:http://bookshelf.msn.com/z/msbp/teleport/fromCD/office.asp0  *H & X~K0EJ4X?eu2<ڣ^M!}!jC/[iGy:sҥ4,|a<œ6>LtHe,wB C~ҒWQ GJN'w)_5znd4óEǑۑV:OU.Mf_ 鍦 +)^uDu`_-"IR"* #,##0.00_-;\-"IR"* #,##0.00_-;_-"IR"* "-"??_-;_-@_-4/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-""#,##0;\-""#,##0""#,##0;[Red]\-""#,##0""#,##0.00;\-""#,##0.00#""#,##0.00;[Red]\-""#,##0.0050_-""* #,##0_-;\-""* #,##0_-;_-""* "-"_-;_-@_-=8_-""* #,##0.00_-;\-""* #,##0.00_-;_-""* "-"??_-;_-@_- "$"#,##0.00 "$"#,##0#,##0;\ \(#,##0\)#,##0_);\ \(#,##0\)                 %@@   7 % @  %@"@        D $ 7 # ! ! ) )  % @  !7  7     @  `  `  `  %   `  % 7  %  !p@  `   `7   % 7   % 7 7  `7   % 7   `7  %!x  %   %(  % 7  %!h  %(7    %1 "@   %1 "@  %1 "7 @  %1 "7 @   %1`"@  %1`"@   !x  Ah"@@  %   % 7   @  A  A0 A07 %!0@ %!0 %!0  !p   !p  A0 Q   %   %(  A "@  `7 @  Q 7  A`@p@ %!`  h@@  `@  ` @ %!8@  A07  %A  %1`"7 @ %A( %!x7  `   `@  A0@ A07 @ %1  %1 7 Ah@@ %1h@  %1h @  %h@@   %A( %`  `@@  `@  % @  A("@  A( %A("@  `  % 7 %!(@  %` p  A` Ap Q`  A @ @ Ah@%1h   A  @ !p7   a  7  %1`7  A(%! @  p7 7  A07  %1p"7 @  p7 p7   %1p7 7     Ah"@  %1h"7 @  A(@ %1 @ %1 7 @%1h  %   %A(@ %( %Ah@ %1h  %1h   A8   A8 7 !7   H7 !  @ !  `  `7 ) ) X P h ` ! !7 # ) ) ) )  amount Body text header Header Total Header1 Header2 Header3 Header4NonPrint_copyrightNonPrint_HeadingNonPrint_HyperlinkNonPrint_TemTitle NonPrint_Text Normal 2 Product Title Text !Title`}%Question< WorksheetLSolution  ; .  ;2  ; * g XCParkwood and Co Fixed AssetsCurrent Assets Debtors CreditorsNet Current Assets Share CapitalRetained EarningsSalesCost of Goods Sold Gross Profit Loan InterestTax Due on ProfitsLong-Term Loan (at 12 per cent)&Cash and Liquid Funds at Start of YearApplication (Uses of Funds)Increases in Working Capital!Cash and Liquid Funds at Year EndNew Long-Term LoanPurchase of Fixed AssetsTax Paid Stock Profit and Loss StatementNET ASSETS EMPLOYEDStockDebtorsCashTotal Current AssetsBank Overdraft CreditorsTaxLess Current Liabilities Total Current Liabilities FINANCED BYIncome Total Income ExpenditureSales and MarketingAdministrationGeneralTotal ExpenditureProfit Before TaxProfit After Tax+Trading, i.e. Last Year's Profit Before Tax Total FundsSources of FundsTotal New FundsOperating Profit Last Year This YearNet Total Assets+Sources and Applications of Funds Statementfor Last 12 Monthsfor last 12 Months.Balance Sheet at 20 January This Year and LastGo to Article: Funds FlowdUse the table below to calculate the funds flow based on the company accounts on the "Question" tab. The cells displaying zeroes in the total rows contain formulae to perform automatic calculations on the data. Do not type into these cells as you will erase the formulae. When you have completed the table, click on the "Solution" tab to check your answer. Calculating Funds Flow: Question!Calculating Funds Flow: Worksheet Calculating Funds Flow: SolutionScroll down to see the solution. Click on any of the cells in the right-hand column and then look in the formula bar to see how that value was calculated.This exercise will help to consolidate your understanding of how to create a funds flow statement based on the information in the balance sheet and profit and loss statement. Using the information below, calculate the funds flow statement for the past year. Use the blank table provided on the "Worksheet" tab. When you have completed it, click on the "Solution" tab to check your answer.Microsoft Business PlannerNote: If you save this template as a workbook, note the workbook's file name and location. To edit the workbook next time, you must open it using Excel. Every time you open this template from Business Planner, a new workbook is created.f Colin Barrow 1998, Accounting: Financial Management for the Small Business, published by Kogan Page.MJ5 ^5%e&j#} @  d(l3;;<  dMbP?_*+% &LDate: &D&x@<d   7^yK yK *msbpz://-r:276DB13B/ @ 4>F'K  dMbP?_*+%  &LDate: &D&x#$& %!#&$""""""%$AB"""""" &$|(&}($$%B&""""""'$?,""""""($ (%(*ZZ("""""")$AB"""""" *$i$*h""$&$(B*""""""+$"""""""",$""""""""-_._/_0_1_2_3_,$|0KPWL >@<d 7^yK yK *msbpz://-r:276DB13B/ @ 8%OW9^  dMbP?_*+% &LDate: &D&x" "" " A " $$ $ B $ $$v$$$$$"$ukkk$$$"$ukkk$$$"$wx""""""$uk""""""$uk""""""$uk""""""$y$""""""$VX""""""$ t4+""""""$ t6""""""$*"""""" $~ """"""${,""""""$ z%0"ZZ""""""$5""""""$ .""""""$ 4,0Z"""""""$ 5%.@@ Z-Z-""""""Dl0000000002W0O  ! " # $ % & ' ( ) * +  ,  - . /  0  1 2 3 4 5 6 7  $ @/# @@ %& """"""!$AB"""""""$ "|-$"}@)$ $B"""""""#$8""""""$$ $D$""""""%$ %3%%-v@&ZZ%""""""&$ &3&- @.Z &""""""'$""""""($ (D("""""")" )N%)0z@*ZZ)""""""*" *3%*-{@+ZZ*""""""+" +5*+.,ZZ+"""""" ,">#,@% %)+&,""""""-"AB"""""" ."|(.}v@0$,%%&B.""""""/"?,""""""0$ 0%02ZZ0""""""` 1$AB""""""` 2$i$2hU@""$.$0B2""""""` 3$$$""""""` 4$$$""""""` 5`` 6`` 7``4UV0WO0WW\KPYN>@<dccc 7^yK yK *msbpz://-r:276DB13B/