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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.
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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 |
