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प्रश्न
Following is the Balance Sheets of Wind Power Ltd as at 31.3.2014:
| Wind Power Ltd Balance Sheet as at 31.3.2014 |
|||
| Particulars | Note No |
2013-14 Rs |
2012-13 Rs |
|
I. Equity and Liabilities 1. Shareholder’s Funds a. Share Capital b. Reserve and Surplus 2. Non - Current Liabilities a. Long-term borrowings 3. Current Liabilities a. Trade Payables b. Short-Term Provisions |
1
|
48,00,000 12,00,000
9,60,000
7,16,000 2,00,000 |
44,00,000 8,00,000
6,80,000
8,16,000 3,08,000 |
| Total | 78,76,000 | 70,04,000 | |
|
II. Assets a) Fixed Assets (i) Tangible assets (ii) Intangible b) Non – Current Investments 2. Current Assets a) Current Investments b) Inventories c) Trade Receivables d)Cash and Cash Equivalents |
2 3
|
42,80,000 1,60,000
9,60,000 5,16,000 6,80,000 12,80,000 |
34,00,000 4,80,000
4,48,000 4,84,000 5,72,000 16,20,000 |
| Total | 78,76,000 | 70,04,000 | |
Notes to Accounts
| Note No |
Particulars | As On 31-3-2014 |
As On 31-3-2013 |
| 1 |
Reserve and Surplus |
12,00,000 |
8,00,000 |
|
2
|
Tangible Assets Machinery Less: Accumulated Depreciation |
50,80,000 (8,00,000) |
40,00,000 (6,00,000) |
|
3
|
Intangible Assets Goodwill |
1,60,000 |
4,80,000 |
Additional information
During the year a piece of machinery, costing Rs 96,000 on which accumulated depreciation was Rs 64,000 was sold for Rs 24,000.
Prepare Cash Flow Statement
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उत्तर
| Cash Flow Statement for the year ended March 31, 2014 |
|||
| Particulars | Rs | Rs | |
|
A
|
Cash Flow from Operating Activities Profit as per Statement of Profit and Loss Profit Before Taxation Items to be added Amortisation of Goodwill Depreciation Loss on Sale of Fixed Assets Operating Profit before Working Capital Adjustments Less: Increase in Current Assets Inventories Trade Receivables Less: Decrease in Current Liabilities Trade Payables Short – Term Provisions Net Cash Generated from Operating Activities |
4,00,000
3,20,000 2,64,000 8,000
(32,000) (1,08,000)
(1,00,000) (1,08,000)
|
4,00,000
5,92,000 9,92,000
6,44,000 |
|
B
|
Cash Flow from Investing Activities Sale of Machinery Purchase of Machinery Net Cash Used in Investing Activities |
24,000 (11,76,000) |
(11,52,000) |
|
C
|
Cash Flow from Financing Activities Proceeds from Issue of Share Capital Proceeds from Long-Term Borrowings Net Cash Flow from Financing Activities |
4,00,000 2,80,000
|
6,80,000 |
|
D
|
Net Increase or Decrease 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 |
1,72,000 20,68,000 22,40,000 |
|
| Machinery Account | |||
| Dr | Cr. | ||
| Particulars | Rs | Particulars | Rs |
| To Balance b/d | 40,00,000 | By Bank A/c (Sale) | 24,000 |
| To Bank A/c | 11,76,000 | By Depreciation on Part of Machinery A/c | 64,000 |
| By Profit and Loss A/c (Loss on Sale) | 8,000 | ||
| By Balance c/d | 50,80,000 | ||
| 51,76,000 | 51,76,000 | ||
| Accumulated Depreciation Account | |||
| Dr. | Cr. | ||
| Particulars | Rs | Particulars | Rs |
| To Machinery A/c | 64,000 | By Balance b/d | 6,00,000 |
| To Balance c/d | 8,00,000 | By Profit and Loss A/c (Dep. Charged during the year – Bal. Fig) |
2,64,000 |
| 8,64,000 | 8,64,000 | ||
