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प्रश्न
Read the following hypothetical text and answer the given question on the basis of the same.
Sujata started a small enterprise under the 'Skill India Scheme'. As the business grew, the revenue started increasing and she decided to form 'Sujata Ltd.' to achieve her objectives with 10 other like minded persons. The financial position of the company is given in its Balance Sheet as at 31.3.2022:
| Balance Sheet of Sujata Ltd. as at 31st March, 2022 | ||||
|
|
Particulars | Note No. | 31.3.2022 | 31.3.2021 |
|
I. |
Equity and Liabilities: | |||
| 1. | Shareholders Funds | |||
| (a) | Equity Share Capital | 20,00,000 | 17,00,000 | |
| (b) | Reserves and Surplus | 3,00,000 | 4,00,000 | |
| (Statement of Profit and Loss) | ||||
| 2. | Non-current Liabilities | |||
| Long-term Borrowings | 3,00,000 | 2,00,000 | ||
| 3. | Current Liabilities | |||
| Trade Payables | 50,000 | 25,000 | ||
| Total | 26,50,000 | 23,25,000 | ||
| II. | Assets : | |||
| 1. | Non-Current Assets | |||
| (a) | Fixed Assets | |||
| (i) | Tangible Assets | 8,00,000 | 9,00,000 | |
| (ii) | Intangible Assets | 5,00,000 | 2,00,000 | |
| (b) | Non-current Investments | 3,00,000 | 4,00,000 | |
| 2. | Current Assets: | |||
| (a) | Inventories | 4,00,000 | 5,00,000 | |
| (b) | Trade Receivables | 1,50,000 | 1,25,000 | |
| (c) | Cash & Cash Equivalents | 5,00,000 | 2,00,000 | |
| Total | 26,50,000 | 23,25,000 | ||
Additional Information:
Depreciation of ₹1,00,000 was charged on Tangible Assets during the year.
On the basis of the above information prepare the 'Cash Flow Statement' of Sujata Ltd.
खाता बही
उत्तर
| Cash Flow Statement for the year ended 31st March 2022 |
|||
| Particulars | (₹) | (₹) | |
| A. | Cash Flow from Operating Activities | 1,00,000 | |
| Net Profit before tax | |||
| Using balance of Statement of Profit & Loss | 3,00,000 | ||
| Less: | Opening balance of Statement of Profit & Loss | (4,00,000) | |
| Net Loss | (1,00,000) | ||
| Adjustment for non-cash and non-operating items | |||
| Add: | Depreciation | 1,00,000 | |
| Profit before working capital changes | 0 | ||
| Add: | Increase in Current Liabilities | ||
| Trade Payables | 25,000 | ||
| Add: | Decrease in Current Assets | ||
| Inventories | 1,00,000 | ||
| Less: | Increase in Current Assets | ||
| Increase in Trade Receivables | (25,000) | ||
| Cash flow from Operating Activities | 1,00,000 | ||
| B. | Cash Flow from Investing Activities | ||
| Proceeds from sale of non-current investments | 1,00,000 | (2,00,000) | |
| Purchase of Intangible Assets | (3,00,000) | ||
| Cash Used in Investing Activities | (2,00,000) | ||
| C. | Cash Flow from Financing Activities | ||
| Proceeds from issued of equity shares | 3,00,000 | 4,00,000 | |
| Proceed from long term borrowings | 1,00,000 | ||
| Cash Flow from Financing Activities | 4,00,000 | ||
| Net Increase or Decrease in Cash and Cash Equivalents'(A + B + C) | 3,00,000 | ||
| Add: | Opening Cash and Cash Equivalents | 2,00,000 | |
| Closing Cash and Cash Equivalents | 5,00,000 | ||
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Ascertaining Cash Flow from Operating Activities
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संबंधित प्रश्न
From the following Balance Sheet of Jay Ltd. as at 31.3.2022, calculate 'Cash Flow from Operating Activities':
| Jay Ltd. Balance Sheet as at 31.3.2022 |
|||
| Particulars | Note No. | 31.3.2022 (₹) | 31.3.2021 (₹) |
| I. Equity and Liabilities | |||
| 1. Shareholders' Funds | |||
| (a) Share Capital | 1 | 50,00,000 | 30,00,000 |
| (b) Reserves and Surplus | 2 | 10,00,000 | 6,00,000 |
| 2. Non-Current Liabilities | |||
| Long-term borrowings | 3 | 8,00,000 | 4,00,000 |
| 3. Current Liabilities | |||
| (a) Trade Payables | 2,00,000 | 3,00,000 | |
| (b) Other Current Liabilities | 4 | 3,00,000 | 1,00,000 |
| (c) Short-term provisions | 5 | 1,50,000 | 1,00,000 |
| Total | 74,50,000 | 45,00,000 | |
| II. Assets | |||
| 1. Non Current Assets | |||
| Fixed Assets | |||
| (i) Tangible Assets | 6 | 60,00,000 | 40,00,000 |
| (ii) Intangible Assets | 7 | 4,00,000 | 4,00,000 |
| 2. Current Assets | |||
| (a) Inventories | 7,00,000 | 40,000 | |
| (b) Cash and Cash equivalents | 3,50,000 | 60,000 | |
| Total | 74,50,000 | 45,00,000 | |
Note to Accounts:
| Note No. | Particulars | 31st march, 2022 (₹) | 31st march, 2021 (₹) |
| 1. | Share Capital: | ||
| Equity Share Capital | 50,00,000 | 30,00,000 | |
| 2. | Reserves and Surplus: | ||
| Surplus i.e. balance in the Statement of Profit and Loss |
10,00,000 | 6,00,000 | |
| 3. | Long-term borrowings: | ||
| 10% debentures | 8,00,000 | 4,00,000 | |
| 4. | Other Current Liabilities: | ||
| Outstanding rent | 3,00,000 | 1,00,000 | |
| 5. | Short-term provisions: | ||
| Provision for tax | 1,50,000 | 1,00,000 | |
| 6. | Tangible Assets: | ||
| Land | 60,00,000 | 40,00,000 | |
| 7. | Intangible Assets: | ||
| Patents | 4,00,000 | 4,00,000 |
Additional Information:
₹ 4,00,000, 10% Debentures were issued on 31.3.2022.
