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प्रश्न
From the following Balance Sheet of Combiplast Ltd. for the year ended 31st March, 2019 and additional information, calculate Cash Flow from Investing Activities:
|
Particulars |
Note No. |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
|
I. EQUITY AND LIABILITIES |
|||
|
1. Shareholders' Funds |
|
||
|
(a) Share Capital |
7,50,000 | 5,00,000 | |
|
(b) Reserves and Surplus |
10,00,000 | 8,50,000 | |
|
2. Current Liabilities |
|
4,50,000 | 3,50,000 |
|
Total |
22,00,000 | 17,00,000 | |
| II. ASSETS | |||
|
1. Non-Current Assets |
|||
|
(a) Fixed Assets−Tangible Assets |
1 | 12,00,000 | 12,00,000 |
|
(b) Non-Current Investments |
5,00,000 | 3,00,000 | |
|
2. Current Assets |
|||
|
(a) Trade Receivables |
3,00,000 | 1,10,000 | |
|
(b) Cash and Cash Equivalents |
2,00,000 | 90,000 | |
|
Total |
22,00,000 | 17,00,000 |
Notes to Accounts
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| I. Tangible Assets | ||
|
Land |
3,00,000 | 3,00,000 |
|
Building |
4,00,000 | 4,00,000 |
|
Plant and Machinery |
5,00,000 | 5,00,000 |
|
|
12,00,000 | 12,00,000 |
Additional Information:During the year the company sold machinery at Book Value of ₹ 1,50,000.
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उत्तर
|
Cash Flow Statement for the year ended March 31, 2019 |
|||||
|
|
Particulars |
Amount (₹) |
Amount (₹) |
||
|
B |
Cash Flow from Investing Activities |
|
|
||
|
|
|
Sale of Machinery |
1,50,000 |
|
|
|
|
|
Purchase of Machinery |
(1,50,000) |
|
|
|
|
|
Purchase of Non-Current Investments |
(2,00,000) |
|
|
|
|
Net Cash Used in Investing Activities |
|
(2,00,000) |
||
Working Notes:
|
Plant & Machinery Account |
|||||
|
Dr. |
|
Cr. |
|||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
||
|
Balance b/d |
5,00,000 |
Bank A/c (Sale) |
1,50,000 |
||
|
Bank A/c (Purchase- Bal. Fig.) |
1,50,000 |
Balance c/d |
5,00,000 |
||
|
|
6,50,000 |
|
6,50,000 |
||
