2012

2011

Assets

OMR

OMR

Non-Current asset

22,398

21,698

Current assets

Stock

12,500

14,200

Debtors

8,700

6,700

Bank Balance

300

3,006

Account Receivables

8,750

10,500

Total assets

52,648

56,104

Equity and liabilities

Equity Share

8,898

11,352

Retained Earning

18,000

12,752

26,898

24,104

Non-current liabilities

8 % Bank Loan

2,000

5,000

5 % Bank Loan

2250

1750

Current liabilities

Creditors

8,750

6,500

Proposed Dividend

4,750

3,000

Bill Payables

2,000

1,900

Taxation

6,000

13,850

Total equity and liabilities

52,648

56,104

Other information:

1. Depreciation charges OMR 500

2. Loss on sale of asset OMR 800

3. Interest paid OMR 1,200

4. Purchase of new machine for OMR 4,000

5. Sold an old car for OMR 2,000

Calculate the profit before interest and tax(PBIT):

Find the value of operating profit before working capital changes:

Calculate the value of cash generated from operations:

Calculate the cash from financing activates:

Find out the cash from operating activities:

What will be the cash and cash equivalent at the beginning the year