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प्रश्न
Following is the Balance Sheet of Wisben Ltd. As on 31st March 2012
| Balance Sheet of Tiger Super Steel Ltd. | |||
| Particulars | Note No. |
2012 Rs |
2011 Rs |
|
I. Equity and Liabilities 1. Shareholders' Funds a. Share Capital b. Reserves and Surplus (Profit & Loss Balance) 2. Non-Current Liabilities a. Long Term-Borrowing 3. Current Liabilities a. Trade Payables |
7,00,000 2,00,000
3,00,000
30,000 |
6,00,000 1,10,000
2,00,000
25,000 |
|
| Total | 12,30,000 | 9,35,000 | |
|
II. Assets 1. Non- Current assets a. Fixed assets i. Tangible assets b. Non –Current Investment 2. Current assets a. Inventory b. Trade Receivable c. Cash and Cash Equivalents |
11,00,000
70,000 32,000 28,000 |
8,00,000
60,000 40,000 35,000 |
|
| Total | 12,30,000 | 9,35,000 | |
Adjustments:
During the year a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000. Depreciation provided on tangible assets during the year amounted to Rs 2,00,000.
Prepare a Cash Flow Statement.
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उत्तर
| Cash Flow Statement For the year ended March 31, 2013 |
|||
| Particulars | Rs | Rs | |
|
A
|
Cash Flow from Operating Activities Net Profit (As per Statement of Profit and Loss) (2,00,000 – 1,10,000) Items to be Added: Depreciation Loss on Sale of Machinery Operating Profit before Working Capital Adjustments Add: Decrease in Current Assets & Increase in Current Liabilities Decrease in Trade Receivables Increase in Trade Payables Less: Increase in Current Assets & Decrease in Current Liabilities Increase in Inventory Cash Generated from Operations Less: Tax Paid Net Cash Flow from Operating Activities |
2,00,000 15,000
8,000 5,000
(10,000)
|
90,000
2,15,000 3,05,000
3,000 3,08,000 NIL 3,08,000 |
|
B
|
Cash Flow Investing Activities Purchase Of Machinery Proceeds from Sale of Machinery Net Cash used in Investing Activities |
(5,80,000) 65,000
|
(5,15,000) |
|
C
|
Cash Flow Financing Activities Proceeds from Issue of Equity Share Long-Term Borrowings raised Net Cash Flow from Financing Activities |
1,00,000 1,00,000
|
2,00,000
|
|
D
|
Net Increases Or Decreases in Cash and Cash Equivalents Add: Cash and Cash Equivalents in the beginning of the period Cash and Cash Equivalents at the end of the period |
(7,000) 35,000 28,000 |
|
Working Notes:
| Tangible Assets (Machinery) Account | |||
| Dr. | Cr. | ||
| Particulars | Rs | Particulars | Rs |
|
To Balance b/d To Bank A/c (Purchases –Bal. Fig)
|
8,00,000 5,80,000
|
By Bank A/c (Sale) By Depreciation A/c By Profit and Loss A/c (Loss) By Balance c/d |
65,000 2,00,000 15,000 11,00,000 |
| 13,80,000 | 13,80,000 | ||
