From the following Balance Sheet of Yogita Ltd., calculate ‘Cash flows from Investing Activities’ and ‘Cash flows from Financing Activities’. Show your working properly.
Yogita Ltd.
Balance Sheet as at 31st March, 2023
| Particulars | Note No. | 31.3.2023 Rs. | 31.3.2022 Rs. |
|---|---|---|---|
| I - Equity and Liabilities: 1. Shareholders' Funds (a) Share Capital (b) Reserves and Surplus 2. Non-Current Liabilities (a) Long-term Borrowing 3. Current Liabilities (a) Short-term Borrowing (b) Trade Payables (c) Short-term Provisions |
1 2 3 4 |
4,00,000 2,00,000 1,50,000 1,00,000 70,000 50,000 |
2,00,000 1,00,000 2,20,000 - 50,000 30,000 |
| Total | 9,70,000 | 6,00,000 | |
| II - Assets: 1. Non-Current Assets (a) Fixed Assets (Property, Plant and Equipment and Intangible Assets) (i) Tangible Assets (Property, Plant and Equipment) |
5 |
7,00,000 |
4,00,000 |
| 2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and cash equivalents |
1,70,000 1,00,000 - |
1,00,000 50,000 50,000 |
|
| Total | 9,70,000 | 6,00,000 |
Notes to Accounts:
| Note No. | Particulars | 31.3.2023 Rs. | 31.3.2022 Rs. |
|---|---|---|---|
| 1. | Reserves and Surplus: Balance in Statement of Profit and Loss General Reserve |
1,50,000 50,000 |
80,000 20,000 |
| 2,00,000 | 1,00,000 | ||
| 2. | Long- term Borrowings: 10% Bank Loan |
1,50,000 |
2,20,000 |
| 1,50,000 | 2,20,000 | ||
| 3. | Short- term Borrowings: Bank Overdraft |
1,00,000 |
- |
| 1,00,000 | - | ||
| 4. | Short- term provisions: Provision for Tax |
50,000 |
30,000 |
| 50,000 | 30,000 | ||
| 5. | Tangible Assets (Property, Plant and Equipment) Plant and Machinery Less: Accumulated Depreciation |
7,90,000 (90,000) |
4,70,000 (70,000) |
| 7,00,000 | 4,00,000 |
Additional Information:
- Rs. 50,000 was charged as depreciation on Plant and Machinery. A machinery costing Rs. 60,000 (Book value Rs. 45,000) was sold for Rs. 42,000.
- Bank loan was repaid on 1st April, 2022.
Marks-6, CBSE: 2023-24/Zone-5/Set-1/Q-34
Answer :
