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प्रश्न
From the following balance sheets of Mr. Shubham as on 1st April. 2019 & 31st March 2020. Prepare the cash flow statement.
| Liabilities | 1st April 2019 (₹) |
31st March 2020 (₹) | Assets | 1st April 2019 (₹) | 31st March 2020 (₹) |
| Capital | 1,48,000 | 1,49,000 | Stock | 25,000 | 22,000 |
| Sundry Creditors | 36,000 | 41,000 | Debtors | 35,000 | 38,400 |
| Long Term Loan | 30,000 | 45,000 | Cash | 4,000 | 3,600 |
| Buildings | 50,000 | 55,000 | |||
| Machinery | 80,000 | 86,000 | |||
| Land | 20,000 | 30,000 | |||
| 2,14,000 | 2,35,000 | 2,14,000 | 2,35,000 |
खाता बही
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उत्तर
| Cash Flow statement For the Year ended 1st April, 2019 and 31st March, 2020 | ||
| Particulars | Amount (₹) | Amount (₹) |
| (A) Cash flow from Operating Activities | ||
| Profit for the year (1,49,000 - 1,48,000) | 1,000 | 5,600 |
| Add: Decrease in the Current Assets: Stock | 3,000 | |
| Add: Increase in Current Liabilities: Sundry Creditors | 5,000 | |
| 9,000 | ||
| Less: Increase the Current Assets : Debtors | (3,400) | |
| Net Cash From Operating Activities (A) | ||
| (B) Cash Flow from Investing Activities | ||
| Purchase of Land | 10,000 | 21,000 |
| Purchase of Machinery | 6,000 | |
| Purchase of Building | 5,000 | |
| Net Cash used in Investing Activities (B) | ||
| (C) Cash Flow from Financial Activities | ||
| Borrowing of Long Term Loan | 15,000 | |
| Net Cash from Financial Activities (C) | 15,000 | |
| Net Decrease in Cash and Cash Equivalents (A + C − B) | (400) | |
| Cash Equivalent at the beginning of Period | 4,000 | |
| Cash Equivalent at the end of Period | 3,600 | |
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