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Preparation of Cash Flow Statement

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From the following Balance Sheet of Computer India Ltd., prepare cash flow statement.

                                                                          (Rs in '000)
Particulars Note No. 31st March
2017
(Rs)
31st
March
2016
(Rs)
I) Equity and Liabilities      
1. Shareholders’ Funds
     
a) Share capital
  50,000 40,000
b) Reserves and surplus-Surplus
1 3,700 3,000
2. Non-Current Liabilities
     
10% Debentures
  6,500 6,000
3. Current Liabilities
     
a) Short-term borrowings
2 6,800 12,500
b) Trade payables
  11,000 12,000
c) Short-term provisions
3 10,000 8,000
Total   88,000 81,500
II) Assets      
1. Non-current assets
     
a) Fixed assets
4 25,000 30,000
2. Current assets
     
a) Inventories
  35,000 30,000
b) Trade receivables
  24,000 20,000
c) Cash and cash equivalents-cash
  3,500 1,200
d) Other current assets-prepaid exp.
  500 300
Total    88,000 81,500

Notes to Accounts

Particulars

31st March

2017

(Rs)

31st
March

2016

(Rs)

 

1.

Reserve and surplus    

 

(i) Balance in statement of profit and loss

1,200

1,000

 

(ii) General reserve

2,500

2,000

 

 

3,700

3,000

2.

Short-term borrowings    

 

Bank Overdraft

6,800

12,500

3.

Short-term provisions    

 

(i) Provision for taxation

4,200

3,000

 

(ii) Proposed dividend

5,800

5,000

 

 

10,000

8,000

4.

Fixed Assets:    

 

  Fixed Assets

40,000

41,000

 

  Less: Accumulated Depreciation

(15,000)

(11,000)

 

 

25,000

30,000

Additional Information:

Interest paid on Debenture Rs. 600

S
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