Question

Prepare a Cash Flow Statement from the information given in the balance sheet of Simco Ltd. As at 31-3- 2013and 31-3-2012:

Particulars	Note No.	31-3-2013 Rs	31-3-2012 Rs
I. Equity and Liabilities   1. Shareholders' Funds     a. Equity Share Capital     b. Reserves and Surplus   2. Non-current Liabilities     a. Long term-borrowing   3. Current liabilities      a. Trade Payables		2,00,000 90,000   87,500   10,000	1,50,000 75,000   87,500   76,000
Total		3,87,500	3,87,500
II. Assets   1. Non- Current assets     a. Fixed assets       i. Tangible assets     b. Non –Current Investment 2. Current assets    a. Current-Investment (marketable)    b. Inventory    c. Trade receivable    d. Cash and Cash equivalents		1,87,500 1,05,000   12,500 4,000 9,500 68,500	1,40,000 1,02,500   33,500 5,500 23,000 84,000
Total		3,87,500	3,88,500

Notes to Account:
Note -1

Particulars	2013 Rs	2012 Rs
Reserve and Surplus
Surplus( balance in the statement of profit and loss)	90,000	75,000

Answer 1

Cash Flow Statement For the year ended March 31, 2013
	Particulars	Rs	Rs
A	Cash Flow from Operating Activities Profit as per statement of Profit and Loss Profit Before Taxation Operating Profit before Working Capital adjustment Add: Decrease in Current Assets     Trade Receivable     Inventories Less: Decrease in Current Liabilities    Trade Payable Net Cash Flow From Operating Activities	15,000 15,000	15,000       (66,000) (36,000)
B	Cash Flow Investing Activities Purchase Of Fixed Assets Purchases Of Investment Net Cash Flow from Investing Activities	(47,500) (3,000)	(50,500)
C	Cash Flow Financing Activities Proceeds from Issue Of Share Capital Net Cash Flow from Financing Activities	50,000	50,000
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		(36,500) (1,17,500) 81,000