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Thursday, July 31, 2014

Rules of Statement of Cash Flow

Rules of Statement of Cash Flow (Indirect Method)

Explanation Tk Tk
Cash Flows from Operating Activities:
Net Income 000
Adjustment of Reconcile:
Increase in Current Assets (-) 000
Decrease in Current Assets (+) 000
Increase in Current liability (+) 000
Decrease in Current liability (-) 000
Depreciation + loss 000
Gain on sale of assets (-) 000
000
Cash flow provided (if profit)/ used (if loss) by operating activities. 000
Cash flows from Investing Activities:
Sales of land/building/financial assets(+) 000
Purchase of land/building/financial assets(-) 000
Cash flow provided (if profit)/ used (if loss) by Investment activities. 000
Cash flows from Financing Activities:
Issue of common stock(+) 000
Redemption of bond(-) 000
Dividend paid(-) 000
Cash flow provided (if profit)/ used (if loss) by Investment activities. 000
Net income or Decrease of cash 000
Opening cash 000
Ending cash 000
If show profit then have to write provided by, if show loss then have to write Used by.

Rules of Statement of Cash Flow (Direct Method)

Investment activities and Financing activities will be remaining same like as indirect method. Here have to use Sales instead of Net income. In the indirect method we had to use Net income but here have to use Sales. Here have to use some working: And other thing will remain same as Indirect method.

W-1:

Cash receive from customer:
Sales 000
(-) Increase in a/c receivable 000
(+) Decrease in a/c receivable 000
000

W-2: Supplier/ account payable

Cost of goods sold 000
(-) Decrease in inventory 000
(+) Increase in inventory 000
(+) Decrease in A/C payable 000
(-) Increase in A/C payable 000
000

W-3: Cash payment to operating activities:

Operating expense 000
(+)Decrease in accrued expense payable 000
(-)Increase in accrued expense payable 000
(+)Increase in prepaid expense 000
(-)Decrease in prepaid expense 000
000

Friday, April 11, 2014

BBA Third year Fifth semester Business and Society-3101



BBA Third year Fifth semester Business and Society-3101
Subject: Business and Society
Chapter: 1
1.       Define business and society with example.(4)
2.       Is the study of business and society worthy of serious thought for a student of business? Explain.
3.       What is the difference between a social discontinuity and routine social change?
4.       Define social responsibility. “Area of social responsibility is expanding”-explain.
5.       Describe the areas social responsibility that today’s business must deals with?
6.       “Business is a part of large social system”-Explain from the system concept of business.
7.       What is social system and what are the characteristics of social system?
8.       Why does business have a social responsibility and why do not they have?

Wednesday, April 9, 2014

BBA third year fifth semester 2013 Bangladesh Studies-3105

BBA third year fifth semester 2013
Bangladesh studies-3105
Chapter-1
1.      What t do you know about the origin of the name of Bangladesh?2008/2011
2.      Narrate the origin of the bangle language?
3.      Describe the origin of people of Bangladesh?
Chapter -2
1.      Describe the location of Bangladesh.
2.      Describe the geographical features of Bangladesh.
3.      Describe the main river/food grain/case crops/mineral/fish in Bangladesh.