From the following Balance Sheet of DCX Ltd. and the additional information as at 31st March, 2018 prepare a Cash Flow Statement:
DCX Ltd.
Balance Sheet as at 31st March, 2018
| Particulars | Note No. | 31.3.2018 (₹) |
31.3.2017 (₹) |
|---|---|---|---|
| I. EQUITY AND LIABILITIES: | |||
| 1. Shareholder’s Fund: | |||
| a. Share Capital | 30,00,000 | 21,00,000 | |
| b. Reserve and Surplus | 1 | 4,00,000 | 5,00,000 |
| 2. Non-Current Liabilities: | |||
| Long Term Borrowing | 2 | 8,00,000 | 5,00,000 |
| 3. Current Liabilities: | |||
| a. Trade Payables | 1,50,000 | 1,00,000 | |
| b. Short term Provisions | 3 | 76,000 | 56,000 |
| TOTAL | 44,26,000 | 32,56,000 | |
| II. ASSETS : | |||
| 1. Non Current Assets: | |||
| a. Fixed Assets: | |||
| i. Tangible Assets | 4 | 27,00,000 | 20,00,000 |
| ii. Intangible Assets | 8,00,000 | 7,00,000 | |
| b. Non-current Investments | |||
| 2. Current Assets: | |||
| a. Current Investments | 89,000 | 78,000 | |
| b. Inventory | 8,00,000 | 4,00,000 | |
| c. Cash and Cash Equivalents | 37,000 | 78,000 | |
| TOTAL | 44,26,000 | 32,56,000 |
Notes to Accounts
| Note Number | Particulars | 31.3.2018 (₹) |
31.3.2017 (₹) |
|---|---|---|---|
| 1 | Reserves and Surplus | ||
| Surplus (Balance in Statement of Profit & Loss) | 4,00,000 | 5,00,000 | |
| 2 | Long Term Borrowings | ||
| 8% Debentures | 8,00,000 | 5,00,000 | |
| 3 | Short-term Provisions | ||
| Provision for Tax | 76,000 | 56,000 | |
| 4 | Tangible Assets: | ||
| Machinery | 33,00,000 | 25,00,000 | |
| Accumulated depreciation | (6,00,000) | (5,00,000) | |
| 27,00,000 | 20,00,000 |
Additional Information:
(i) During the year a machinery costing Rs. 8,00,000 on which accumulated depreciation was Rs. 3,20,000 was sold for Rs. 6,40,000.
(ii) Debentures were issued on 1st April, 2017.
Marks-6, CBSE:2018-19/Main/02/Q-23