Prepare a Cash Flow Statement from the following Balance Sheets of Arya Ltd.:
| Particulars | Note No. | 31.03.2023 ₹ |
31.03.2022 ₹ |
|---|---|---|---|
| I Equity and Liabilities: | |||
| Shareholders’ Funds | |||
| (a) Share Capital | 10,00,000 | 8,00,000 | |
| (b) Reserves and Surplus | 1 | 6,40,000 | 5,40,000 |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 2 | 1,50,000 | 1,00,000 |
| 3. Current Liabilities | |||
| Trade Payables | 30,000 | 12,000 | |
| Short-term Provisions | 3 | 30,000 | 28,000 |
| Total | 18,50,000 | 14,80,000 | |
| II Assets : | |||
| 1. Non-Current Assets | |||
| (a) Property, Plant and equipment and intangible assets: | |||
| Property, Plant and Equipment | 4 | 7,75,000 | 4,90,000 |
| (b) Non-current Investments | 90,000 | 50,000 | |
| 2. Current Assets | |||
| (a) Inventory | 6,20,000 | 4,13,000 | |
| (b) Trade Receivables | 3,20,000 | 4,94,000 | |
| (c) Cash & Cash Equivalents | 45,000 | 33,000 | |
| Total | 18,50,000 | 14,80,000 |
Notes to Accounts:
| Note No. | Particulars | 31.03.2023 ₹ |
31.03.2022 ₹ |
|---|---|---|---|
| 1 | Reserves and Surplus | ||
| General Reserve | 5,00,000 | 4,30,000 | |
| Capital Reserve | 60,000 | 50,000 | |
| Surplus i.e., Balance in the Statement of Profit and Loss |
80,000 |
60,000 |
|
| 2 | Long-term Borrowings | ||
| 10% Debentures | 1,50,000 | 1,00,000 | |
| 3 | Short-term Provisions | ||
| Provision for Tax | 30,000 | 28,000 | |
| 4 | Tangible Assets | ||
| Plant and Machinery | 7,75,000 | 4,90,000 |
Additional Information:
- Tax provided during the year is ₹17,000.
- Depreciation charged on plant and Machinery during the year amounted to ₹1,20,000.
- Non-current Investments costing ₹30,000 were sold for ₹40,000 during the year. Gain on sale of Investments was credited to Capital Reserve.
- Additional Debentures were issued on 31.03.2023.
Marks-6, CBSE:2023-24/Sample/Q-34
Answer :