Prepare Cash Flow Statement from the following Balance Sheet: Particulars Note No. 31st March, 2013 (₹) 31st March, 2012 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 6,00,000 5,00,000 (b) Reserves and Surplus 1 4,00,000 2,00,000 2. Current Liabilities (a) Trade Payables 2,80,000 1,80,000 Total 12,80,000 8,80,000 II. ASSETS 1, Non-Current Assets (a) Fixed Assets: Plant and Machinery 5,00,000 3,00,000 2. Current Assets (a) Inventories 1,00,000 1,50,000 (b) Trade Receivables 6,00,000 4,00,000 (c) Cash and Cash Equivalents 80,000 30,000 Total 12,80,000 8,80,000 Notes to Accounts Particulars 31st March, 2013 (₹) 31st March, 2012 (₹) I. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 4,00,000 2,00,000 Additional Information:(i) An old machinery having book value of ₹50,000 was sold for ₹60,000.(ii) Depreciation provided on Machinery during the year was ₹30,000.

Cash Flow Statement for the year ended March 31, 2013 Particulars Amount (Rs) Amount (Rs) A Cash from Operating Activities Net Profit 2,00,000 Add: Non Operating Expenses Depreciation on Plant and Machinery 30,000 Less: Non Operating Incomes Profit on Sale of Machinery (10,000) 20,000 Operating Profit Before Working Capital Changes 2,20,000 Add: Increase in Current Liabilities Trade Payables 1,00,000 Add: Decrease in Current Assets Inventories 50,000 Less: Increase in Current Assets Trade Receivables (2,00,000) (50,000) Cash Generated from Operations 1,70,000 Less: Tax Paid - Net Cash Flow from Operating Activities 1,70,000 B Cash From Investing Activities Sale of Plant and Machinery 60,000 Purchase of Plant and Machinery (2,80,000) Net Cash Used in Investing Activities (2,20,000) C Cash From Financing Activities Issue of Share Capital 1,00,000 Net Cash Flow from Financing Activities 1,00,000 D Net Increase in Cash and Cash Equivalents 50,000 Add: Cash and Cash Equivalents in beginning of the period 30,000 Cash and Cash Equivalents at the end of the period 80,000 Working Notes: Plant and Machinery Account Dr. Cr. Date Particulars J.F. Amount (Rs) Date Particulars J.F. Amount (Rs) Balance b/d 3,00,000 Depreciation 30,000 P & L ( Profit) 10,000 Bank ( Sale) 60,000 Purchases (bf) 2,80,000 Balance c/d 5,00,000 5,90,000 5,90,000

Prepare Cash Flow Statement from the Following Balance Sheet: - Accountancy

प्रश्न

Prepare Cash Flow Statement from the following Balance Sheet:

Particulars	Note No.	31st March, 2013 (₹)	31st March, 2012 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		6,00,000	5,00,000
(b) Reserves and Surplus	1	4,00,000	2,00,000
2. Current Liabilities
(a) Trade Payables		2,80,000	1,80,000
Total		12,80,000	8,80,000
II. ASSETS
1, Non-Current Assets
(a) Fixed Assets:
Plant and Machinery		5,00,000	3,00,000
2. Current Assets
(a) Inventories		1,00,000	1,50,000
(b) Trade Receivables		6,00,000	4,00,000
(c) Cash and Cash Equivalents		80,000	30,000
Total		12,80,000	8,80,000

Notes to Accounts

Particulars

31st March, 2013

(₹)

31st March, 2012

(₹)

I. Reserves and Surplus

Surplus, i.e., Balance in Statement of Profit and Loss

4,00,000

2,00,000

Additional Information:
(i) An old machinery having book value of ₹50,000 was sold for ₹60,000.
(ii) Depreciation provided on Machinery during the year was ₹30,000.

संख्यात्मक

उत्तर

	Cash Flow Statement for the year ended March 31, 2013
	Particulars	Amount (Rs)	Amount (Rs)
A	Cash from Operating Activities
	Net Profit		2,00,000
	Add: Non Operating Expenses
	Depreciation on Plant and Machinery	30,000
	Less: Non Operating Incomes
	Profit on Sale of Machinery	(10,000)	20,000
	Operating Profit Before Working Capital Changes		2,20,000
	Add: Increase in Current Liabilities
	Trade Payables	1,00,000
	Add: Decrease in Current Assets
	Inventories	50,000
	Less: Increase in Current Assets
	Trade Receivables	(2,00,000)	(50,000)
	Cash Generated from Operations		1,70,000
	Less: Tax Paid		-
	Net Cash Flow from Operating Activities		1,70,000

B	Cash From Investing Activities
	Sale of Plant and Machinery	60,000
	Purchase of Plant and Machinery	(2,80,000)
	Net Cash Used in Investing Activities		(2,20,000)

C	Cash From Financing Activities
	Issue of Share Capital	1,00,000
	Net Cash Flow from Financing Activities		1,00,000

D	Net Increase in Cash and Cash Equivalents		50,000
	Add: Cash and Cash Equivalents in beginning of the period		30,000
	Cash and Cash Equivalents at the end of the period		80,000

Working Notes:

Plant and Machinery Account
Dr.							Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
	Balance b/d		3,00,000		Depreciation		30,000
	P & L ( Profit)		10,000		Bank ( Sale)		60,000
	Purchases (bf)		2,80,000		Balance c/d		5,00,000
			5,90,000				5,90,000

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Preparation of Cash Flow Statement

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टीएस ग्रेवाल Accountancy - Analysis of Financial Statements [English] Class 12

अध्याय 4 Cash Flow Statement
Exercises | Q 50 | पृष्ठ ११२

संबंधित प्रश्न

From the following information, calculate Net Profit before Tax and Extraordinary Items:

Surplus, i.e., Balance in Statement of Profit and Loss (Opening)	1,00,000
Surplus, i.e., Balance in Statement of Profit and Loss (Closing)	3,36,000
Dividend paid in the current year	72,000
Interim Dividend Paid during the year	90,000
Transfer to Reserve	1,00,000
Provision for Tax for the current year	1,50,000
Refund of Tax	3,000
Loss due to Earthquake	2,00,000
Insurance Proceeds from Earthquake disaster settlement

Calculate Cash Flow from Operating Activities from the following:
(i) Profit form the year is ₹ 7,00,000 after considering the following items:

Particulars	(₹)
Depreciation on Fixed Assets	40,000
Goodwill Amortised	20,000
Gain on Sale of Land	90,000
Appropriation of Profit towards General Reserve	60,000

(ii) Following is the position of Current Assets and Current Liabiliites

Particulars	Closing Balance (₹)	Opening Balance (₹)
Trade Payables	50,000	75,000
Trade Receivables	75,000	60,000
Prepaid Expenses	10,000	18,000

Welprint Ltd. has given the following information:	₹
Machinery as on 1st April, 2018	50,000
Machinery as on 31st March, 2019	60,000
Accumulated Depreciation on 1st April, 2018	25,000
Accumulated Depreciation on 31st march, 2019	15,000

During the year, a machine costing ₹ 25,000 (accumulated depreciation thereon ₹ 15,000) was sold for ₹ 13,000. Calculate Cash Flow from Investing Activities on the basis of the above information.

XYZ. Ltd. provided the following information, calculate Net Cash Flow from Financing Activities:

Particular

31^st March,

2019 (₹)

31^st March,

2018 (₹)

2,00,000

Additional Information:
1.Interest paid on debentures ₹ 19,000.
2. Dividend paid in the year ₹ 50,000.
3. During the year,XYZ Ltd. issued bonus shares in the ratio of 5 : 1 by captialising reserve.

From the following information, calculate Net Cash Flow from Operating Activities and Financing Activities:

Particulars	31st March 2019 (Rs.)	31st March 2019 (Rs.)
Equity Share Capital	13,75,000	11,25,000
5% Preference Share Capital	5,00,000	7,50,000
General Reserve	3,75,000	3,00,000
Surplus i.e., Balance in Statement of Profit and Loss	3,75,000	(3,50,000)
Securities Premium Reserve	25,000	...
Provision for Tax	1,00,000	50,000
Non-current Liabilities (8% Debentures)	6,50,000	3,75,000
Short-term Borrowings (8% Bank Loan)	1,00,000	1,25,000
Trade Payables	5,00,000	2,50,000
Trade Receivables and Inventories	13,00,000	11,50,000

Additional Information:

During the year additional debentures were issued at par on 1st October and Bank Loan was repaid on the same date.
Dividend on Equity Shares @ 8% was paid on Opening Balance.
Income tax ₹ 1,12,500 has been provided during the year.
Preference shares were redeemed at par at the end of the year.

From the following Balance Sheet of Kumar Ltd. as at 31st March, 2019, prepare Cash Flow Statement

Particulars	Note No.	31st March, 2019 (₹)	31st March, 2018 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital	1	16,00,000	10,40,000
(b) Reserves and Surplus,	2	5,50,000	2,60,000
2. Non-Current Liabilities
Long-term Borrowings:
9% Debentures		4,00,000	6,00,000
3. Current Liabilities
Trade Payables		4,50,000	1,00,000
Total		30,00,000	20,00,000
II. ASSETS
1. Non-Current Assets
Fixed Assets		20,00,000	15,00,000
2. Current Assets
(a) Inventories		3,00,000	2,00,000
(b) Trade Receivables		2,00,000	1,00,000
(c) Cash and Cash Equivalents		5,00,000	2,00,000
Total		30,00,000	20,00,000

Notes to Accounts

Particulars	31st March, 2019 (₹)	31st March, 2018 (₹)
1. Share Capital
Equity Share Capital	15,00,000	10,00,000
7% Preference Share Capital	1,00,000	40,000
	16,00,000	10,40,000
2. Reserves and Surplus
General Reserve	4,00,000	60,000
Surplus, i.e., Balance in Statement of Profit and Loss	1,50,000	2,00,000
	5,50,000	2,60,000

Additional Information:
1. During a year, a machinery costing ₹ 20,000 was sold for ₹ 6,000.
2. Dividend paid during the year ₹ 50,000.

Following was the Balance Sheet of M.M. Ltd. as at 31st March, 2015

Particulars	Note No.	(₹)	(₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		5,00,000	4,00,000
(b) Reserves and Surplus	1	2,00,000	(50,000)
2. Non-Current Liabilities
Long-term Borrowings	2	4,50,000	5,00,000
3. Current Liabilities
(a) Short-term Borrowings	3	1,50,000	50,000
(b) Short-term Provisions	4	70,000	90,000
Total Total Expenses		13,70,000	9,90,000
II. ASSETS
1. Non-Current Assets
(a) Fixed Assets:
(i) Tangible Assets	5	10,03,000	7,20,000
(ii) Intangible Assets	6	20,000	30,000
(b) Non-Current Investments		1,00,000	75,000
2. Current Assets
(a) Current Investments		50,000	60,000
(b) Inventories	7	1,07,000	45,000
(c) Cash and Cash Equivalents		90,000	60,000
Total		13,70,000	9,90,000

Notes to Accounts :

Particular		31^st March 2015 (₹)	31^st March 2014 (₹)
1.	Reserves and Surplus
	Surplus, i.e., Balance in Statement of Profit and Loss	2,00,000	(50,000)
		2,00,000	(50,000)
2.	Long-term Borrowings
	12% Debentures	4,50,000	5,00,000
		4,50,000	5,00,000
3.	Short-term Borrowings
	Bank Overdraft	1,50,000	50,000
		1,50,000	50,000
4.	Short-term Provisions
	Provision for Tax	70,000	90,000
		70,000	90,000
5.	Tangible Assets
	Machinery	12,03,000	8,21,000
	Less: Accumulated Depreciation	(2,00,000)	(1,01,000)
		10,03,000	7,20,000
6.	Intangible Assets
	Goodwill	20,000	30,000
		20,000	30,000
7.	Inventories
	Stock-in-Trade	1,07,000	45,000
		1,07,000	45,000

Additional Information:
1. 12% Debentures were redeemed on 31st March, 2015.
2. Tax ₹ 70,000 was paid during the year.
Prepare Cash Flow Statement.

The Balance Sheet of Virendra Paper Ltd. as at 31st March, 2019 is given below:

Particulars	Note No.	31st March, 2019 (₹)	31st March, 2018 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		7,20,000	6,00,000
(b) Reserves and Surplus:
Surplus i.e., Balance in Statement of Profit and Loss		4,80,000	3,75,000
2. Non-Current Liabilities
Long-term Borrowings:
10% Debentures		2,70,000	4,50,000
3. Current Liabilities
Trade Payables		1,20,000	90,000
Total		15,90,000	15,15,000
II. ASSETS
1. Non-Current Assets
Fixed Assets (Tangible)	1	7,50,000	7,20,000
2. Current Assets
(a) Inventories		3,60,000	4,20,000
(b) Trade Receivables		3,00,000	2,25,000
(c) Cash and Cash Equivalents		1,80,000	1,50,000
Total		15,90,000	15,15,000

Notes to Accounts

Particulars			31st March, 2019 (₹)	31st March, 2018 (₹)
1. Fixed Assets (Tangible)
Land			2,40,000	3,00,000
	31^st March,	31^st March,
	2019 (₹)	2018 (₹)
Plant and Machinery	7,50,000	6,00,000
Less:Accumulated Depreciation	2,40,000	1,80,000
	5,10,000	4,20,000	5,10,000	4,20,000
			7,50,000	7,20,000

Additional Information:
1. Interim Dividend of ₹75,000 has been paid during the year.
2. Debenture Interest paid during the year ₹ 27,000.
You are required to prepare Cash Flow Statement.

From the following Balance Sheet of JY Ltd. as at 31^st March 2017, prepare a Cash Flow Statement:

Balance sheet as at 31^st March, 2017
Particular	Note No.	31st March, 2017 (₹)	31st March, 2016 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		5,00,000	5,00,000
(b) Reserves and Surplus	1	1,00,000	25,000
2. Non-Current Liabilities
Long-term Borrowings	2	2,50,000	1,50,000
3. Current Liabilities
(a) Short-term Borrowings	3	1,50,000	1,10,000
(b) Short-term Provisions	4	1,25,000	75,000
Total		11,25,000	8,00,000
II. ASSETS
1. Non-Current Assets
Fixed Assets–Tangible	5	6,00,000	4,50,000
2. Current Assets
(a) Trade Receivables		2,75,000	2,25,000
(b) Cash and Cash Equivalents		50,000	25,000
(c) Short-term Loans and Advances		2,00,000	1,00,000
Total		11,25,000	8,00,000

Notes to Accounts

Particular		31^st March, 2017 (₹)	31^st March, 2016 (₹)
1.	Reserves and Surplus
	Surplus, i.e., Balance in Statement of Profit and Loss	1,00,000	(25,000)
		1,00,000	(25,000)
2.	Long-term Borrowings
	10% Debentures	2,50,000	1,50,000
		2,50,000	1,50,000
3.	Short-term Borrowings
	Bank Overdraft	1,50,000	1,00,000
		1,50,000	1,00,000
4.	Short-term Provisions
	Provision for Tax	1,25,000	75,000
		1,25,000	75,000
5.	Tangible Assets
	Machinery	7,37,500	5,25,000
	Accumulated Depreciation	(1,37,500)	(75,000)
		6,00,000	4,50,000

Note: Proposed Dividend for the years ended 31st March, 2016 and 2017 are ₹ 50,000 and ₹ 75,000, respectively.

Additional Information:
₹ 1,00,000, 10% Debentures were issued on 31st March, 2017.

Following is the summarised Balance Sheet of Philips India Ltd. as at 31st March 2018:

Particulars	Note No.	31st March, 2018 (₹)	31st March, 2017 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		13,50,000	13,50,000
(b) Reserves and Surplus	1	11,34,000	10,68,000
2. Non-Current Liabilities
Long-term Borrowings: 10% Mortgage Loan		8,10,000	...
3. Current Liabilities
(a) Trade Payables (Creditors)		4,20,000	5,04,000
(b) Short-term Provisions:
Provision for Tax		30,000	2,25,000
Total		37,26,000	31,47,000
II. ASSETS
1, Non-Current Assets
(a) Fixed Assets (Tangible)		9,60,000	12,00,000
(b) Non-Current Investments		1,80,000	1,50,000
2. Current Assets
(a) Current Investments		21,000	17,000
(b) Inventories		63,30,000	7,82,000
(c) Trade Receivables		13,65,000	6,30,000
(c) Cash and Cash Equivalents		5,70,00	4,30,000
Total		37,26,000	31,47,000

Notes to Accounts

Particulars	31st March, 2018 (₹)	31st March, 2017 (₹)
I. Reserves and Surplus
General Reserve	9,30,000	9,00,000
Surplus, i.e., Balance in Statement of Profit and Loss	2,04,000	1,68,000
	11,34,000	10,68,000

Additional Information:
1. Investments costing ₹ 24,000 were sold during the year for ₹ 25,5000.
2. Provistion for Tax made during the year was ₹ 27,000.
3. During the year, a part of the Fixed Assets costing ₹ 30,000 was sold for ₹ 36,000. The rofits were included in the Statement of Profit and Loss.
4. The Interim Dividend paid during the year amounted to ₹ 1,20,000.
You are required to prepare Cash Flow Statement.

From the following Balance Sheet, prepare Cash Flow Statement:

Particulars	Note No.	31st March, 2019 (₹)	31st March, 2018 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		2,50,000	2,00,000
(b) Reserves and Surplus,	1	90,600	80,500
2. Current Liabilities
(a) Short-term Borrowings: Bank Loan		-	70,000
(b) Trade Payables		1,35,200	1,50,000
(c) Short-term Provisions: Provision for Tax		35,000	30,000
Total Expenses		5,10,800	5,30,500
II. ASSETS
1. Non-Current Assets
Fixed Assets:
(i) Tangible Assets	2	3,59,000	3,50,000
(ii) Intangible Assets: Goodwill		5,000	-
2. Current Assets
(a) Inventories		74,000	1,00,000
(b) Trade Receivables		64,200	80,000
(c) Cash and Cash Equivalents		8,600	500
Total		5,10,800	5,30,500

Notes to Accounts

Particulars	31^st March, 2019 (₹)	31^stMarch, 2018 (₹)
1. Reserves and Surplus
General Reserve	60,000	50,000
Surplus, i.e., Balance in Statement of Profit and Loss	30,600	30,500
	90,600	80,500
2. Tangible Assets
Land and Building	1,90,000	2,00,000
Plant and Machinery	1,69,000	1,50,000
	3,59,000	3,50,000

Additional Information:.

Proposed Dividend for the year ended 31st March, 2019 was ₹ 25,000 and for the year ended 31st March, 2018 was ₹ 14,000.
Interim Dividend paid during the year was ₹ 9,000.
Income Tax paid during the year was ₹ 28,000.
Machinery was purchased during the year ₹ 33,000.
Depreciation to be charged on machinery ₹ 14,000 and building ₹ 10,000.

From the following Balance Sheet of Mishi Ltd. as at 31st March, 2019, prepare Cash Flow Statement:

Particulars	Note No.	31st March, 2019 (₹)	31st March, 2018 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		16,00,000	12,00,000
(b) Reserves and Surplus	1	6,60,000	4,40,000
2. Non-Current Liabilities
Long-term Borrowings (10% Debentures)		3,20,000	2,00,000
3. Current Liabilities
(a) Short-term Borrowing (Bank Loan)		80,000	1,10,000
(b) Trade Payables		1,50,000	1,80,000
Total Total Expenses		28,10,000	21,30,000
II. ASSETS
1. Non-Current Assets
(a) Fixed Assets−Tangible	2	19,00,000	12,10,000
(b) Non-Current Investments		2,70,000	2,00,000
2. Current Assets
(a) Current Investments		1,60,000	80,000
(b) Trade Receivables		1,80,000	4,00,000
(c) Cash and Cash Equivalents	3	3,00,000	2,40,000
Total		28,10,000	21,30,000

Notes to Accounts :
Particulars	31st March, 2019 (₹)	31st March, 2018 (₹)
1. Reserves and Surplus :
Securities Premium Reserve	20,000	...
General Reserve	3,00,000	2,40,000
Surplus i.e., Balance in the Statement of Profit and Loss	3,40,000	2,00,000
	6,60,000	4,40,000
2. Fixed Assets−Tangible
Machinery (Cost)	21,40,000	14,00,000
Less: Accumulated Depreciation	2,40,000	1,90,000
	19,00,000	12,10,000
3. Cash and Cash Equivalents
Cash in Hand	1,40,000	1,10,000
Bank Balance	1,60,000	1,30,000
	3,00,000	2,40,000

Additional Information :
(i) During the year, Machinery costing ₹ 1,40,000 (accumulated depreciation provided thereon ₹ 1,10,000) was sold for ₹ 20,000.
(ii) During the year, Non-current Investments costing ₹ 80,000 were sold at a profit of ₹ 16,000.

From the following Balance Sheet and information of Volvo Ltd., prepare Cash Flow Statement:

Particulars	Note No.	31st March, 2019 (₹)	31st March, 2018 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital	1	2,25,000	2,50,000
(b) Reserves and Surplus	2	1,27,500	50,000
2. Non-Current Liabilities
Long-term Borrowings: 10% Debentures		1,00,000	50,000
3. Current Liabilities
(a) Trade Payables		72,500	35,000
(b) Other Current Liabilities−Premium on Redemption of Preference Shares		2,500	5,000
Total		5,27,500	3,90,000
II. ASSETS
1, Non-Current Assets
(a) Fixed Assets−Tangible		3,10,000	2,55,000
(b) Non-Current Investments (10% Investments)		40,000	15,000
2. Current Assets
(a) Current Investments		5,000	4,000
(b) Inventories		45,000	50,000
(c) Trade Receivables	3	92,500	45,000
(d) Cash and Cash Equivalents	4	35,000	21,000
Total		5,27,500	3,90,000

Notes to Accounts

Particulars	31st March, 2019 (₹)	31st March, 2018 (₹)
1. Share Capital
Equity Share Capital	1,75,000	1,50,000
12% Preference Share Capital	50,000	1,00,000
	2,25,000	2,50,000
2. Reserves and Surplus
General Reserve	10,000	15,000
Surplus, i.e., Balance in Statement of Profit and Loss	1,17,500	35,000
	1,27,500	50,000
3. Trade Receivables
Sundry Debtors	1,00,000	50,000
Less:Provision for Doubtful Debts	7,500	5,000
	92,500	45,000
4. Cash and Cash Equivalents
Cash in Hand	12,500	6,000
Cash in Bank	22,500	15,000
	35,000	21,000

Additional Information :
(i) You are informed during the year:

Proposed Dividend

31st March, 2019

(₹)

31st March, 2018

(₹)

Equity Share Capital

NIL

Preference Share Capital

12%

(ii) A machine with a book value of ₹20,000 was sold for ₹12,500;
(iii) Depreciation charged during the year was ₹35,000;
(iv) Preference shares were redeemed on 31st March, 2018 at a premium of 5%;
(v) An Interim dividend of ₹5,000 was paid on equity shares on 31st March, 2019 out of General Reserve;
(vi) Fresh equity shares were Issued on 31st March, 2019; and
(vii) Additional Investments were purchased on 31st March, 2019.

From the following Balance Sheet of Kiero Ltd. and the additional information as on 31-3-2018, prepare a Cash Flow Statement:

Kiero Ltd.
Balance Sheet as at 31-03-2018

Particulars	Note No.	31-03-18 (₹)	31-03-17 (₹)
I. Equity and Liabilities
1. Shareholders Funds
(a) Share Capital	1	7,90,000	5,80,000
(b) Reserves and Surplus		4,60,000	1,20,000

2. Non-Current Liabilities
Long term Borrowings	2	5,00,000	3,00,000

3.Current Liabilities
(a) Short term borrowings	3	1,15,000	42,000
(b) Short term Provisions	4	1,18,000	46,000
Total		19,83,000	10,88,000

II. Assets
1. Non-Current Assets
Fixed Assets
(i) Tangible Assets	5	9,80,000	6,35,000
(ii) Intangible Assets	6	2,68,000	1,70,000
2. Current Assets
(a) Current Investments		1,40,000	70,000
(b) Trade Receivables		4,40,000	1,50,000
(c) Cash and Cash Equivalents		1,55,000	63,000
Total		19,83,000	10,88,000

Notes to Accounts

Note No.	Particulars	31-03-18 (₹)	31-03-17 (₹)
1.	Reserves and Surplus
	Surplus (Balance in Statement of Profit and Loss)	3,20,000	60,000
	General Reserve	1,40,000	60,000
		4,60,000	1,20,000

2.	Long-term Borrowings
	12% Debentures	5,00,000	3,00,000
		5,00,000	3,00,000

3.	Short-term Borrowings
	Bank Overdraft	1,15,000	42,000
		1,15,000	42,000

4.	Short-term Provisions
	Provision for Tax	1,18,000	46,000
		1,18,000	46,000

5.	Tangible Assets
	Plant and Machinery	11,00,000	7,50,000
	Less:Accumulated Depreciation	(1,20,000)	(1,15,000)
		9,80,000	6,35,000

6.	Intangible Assets
	Goodwill	2,68,000	1,70,000
		2,68,000	1,70,000

Additional Information: 12% debentures were issued on 1^st September, 2017.

Cash flow example from a financing activity is:

Which of the following transactions will result in 'Flow of Cash'?

Dividend received by the financial enterprise is shown in the cash flow statement under:

From the following information, find out the inflow of cash:

	31^stMarch, 2015	31^st March, 2014
Plant and Machinery Account	₹ 6,00,000	₹ 4,50,000
Accumulated Depreciation	₹ 1,60,000	₹ 1,00,000

Additional Information:

Depreciation for the years 2014-2015 is ₹ 80,000

During the year Machinery was purchased for ₹ 2,50,000 and a part of the asset was sold at a profit of ₹ 40,000.

Prepare Cash Flow Statement from the Following Balance Sheet: - Accountancy

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Prepare Cash Flow Statement from the Following Balance Sheet: - Accountancy

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