Task 3.
Fill in the "Statement of Cash Flows" for 2012 and the following initial data (in thous.).
Cash balance LLC "Top" on 1 January 2012 at the box office - 4000 rub., The current account - 173 000 rubles., On foreign currency accounts - 10,000 dollars. (CBR exchange rate on 31.12.11 - 34 rbl. / Dollars.). Rate CBR on 31.12.12 - 37 rub. / Dollar.
On the current account and in cash for 2012 received from customers 27,612,000 rubles. (Including VAT - 4,212,000 rubles.), As well as advance payments in the amount of 472,000 rubles. (Including VAT - 72 000 rub.).
As the commission Ltd. "Top" has received from customers 11,800,000 rubles., Of which transferred to the principal 10,620,000 rubles., Retaining its commission 1 180 000 rubles. (Including VAT - 180 000 rub.).
Transfer money to:
- The payment of raw materials, works and services - 14.337 million rubles. (Including VAT - 2,187,000 rubles.);
- Salaries - 6,474,440 rubles .;
- Insurance payments - 1.295 million rubles .;
- Income tax - 210 000 rub .;
- VAT - 2 300 000 rub .;
- Other taxes, charges - 1 700 000 rub .;
- Payment to the bank for cash management services - 32500 rub .;
- Purchases of investments for resale - 1 100 000 rub .;
- Bank demand deposit - 500 000 rubles .;
- Issued to employees on account - 17 700 rub.
Total cash received:
- In repayment of loans granted to employees - 15,000 rubles .;
- Returned the remains of imprest - 3000 rubles .;
- From the resale of investments - 1 500 000 rub .;
- The return of loans granted to other organizations - 50 000 rub .;
- To the repayment of bank deposit and interest - 550 000 rub .;
- Interest on loans granted to other organizations - 10 000 rubles.
In 2012, OOO "Top" implemented the basic means for 94,400 rubles. (Including VAT - 14 400 rub.), Acquired shares of a foreign issuer for 35,000 dollars. (CBR exchange rate on the date of debiting - 36 rbl. / Dollars.).
For the execution phase of development work was transferred to a third party 53 100 rubles. (Including VAT - 8100 rbl.).
Ltd. "Top" was among the founders of the subsidiary and transferred the funds to the share capital in the amount of 80,000 rubles.
We were made the following payments and receipts:
- Increase of the charter capital and receive 100,000 rubles. from the new member;
- Incomes to the participants - 227 500 rub .;
- Short-term bank loans in the amount of 1.04 million rubles. and 30 000 dollars. (CBR exchange rate on the date of enrollment - 35 rbl. / Dollars.) And the partial repayment of previously obtained loans amounting to 920 thousand rubles .;
- Payment of bank interest on loans - 235 000 rub., Including included in the cost of investment assets - 35 000 rubles.
Note. Bank demand deposit relates to cash equivalents, interest on it - other income. Cash flows from the purchase and resale of investments to participate in commission calculations show collapsed. Cash flows are excluded. VAT receipts from customers, payments to suppliers and VAT in the budget are displayed minimized as other payments.
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