From the following Balance Sheet of Bose Ltd. as at 31st March, 2024, calculate ‘Cash Flows from Operating Activities’
Balance Sheet of Bose Ltd. as at 31st March, 2024
| Particulars | Note No. | 31.03.2024 (₹) |
31.03.2023 (₹) |
|---|---|---|---|
| I Equity and Liabilities: 1. Shareholders’ Funds (a) Share Capital |
|
37,00,000 |
25,00,000 |
| (b) Reserves and Surplus | 1 | 5,00,000 | 12,00,000 |
| 2 Non-Current Liabilities Long term borrowings |
2 |
20,00,000 |
18,00,000 |
| 3. Current Liabilities (a) Short term borrowings |
|
6,00,000 |
5,50,000 |
| (b) Trade Payables Total II Assets: 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment |
3 |
5,00,000 | 3,50,000 |
| 73,00,000 | 64,00,000 | ||
| 45,00,000 |
41,00,000 |
||
| (ii) Intangible Assets | 4 | 3,00,000 | 5,00,000 |
| 2. Current Assets (a) Current Investments |
|
5,00,000 |
2,00,000 |
| (b) Inventories | 8,00,000 | 10,00,000 | |
| (c) Trade Receivables | 10,00,000 | 2,00,000 | |
| (d) Cash and Cash equivalents Total |
|
2,00,000 | 4,00,000 |
| 73,00,000 | 64,00,000 |
Notes to Accounts:
| Note No. | Particulars | 31.3.2024 (₹) | 31.3.2023 (₹) |
|---|---|---|---|
| 1 2 3 |
Reserves and Surplus (i.e., Balance in the Statement of Profit and Loss) Long Term Borrowings 10% Debentures Property, Plant and Equipment Plant and Machinery |
5,00,000 |
12,00,000 |
| 20,00,000 |
18,00,000 |
||
| 50,00,000 |
44,00,000 |
||
| 4 |
Less: Accumulated Depreciation Intangible Assets Goodwill |
5,00,000 | 3,00,000 |
| 45,00,000 | 41,00,000 | ||
| 3,00,000 |
5,00,000 |
| Note No. | Particulars | 31.3.2024 (₹) | 31.3.2023 (₹) |
|---|---|---|---|
| 1 2 3 |
Reserves and Surplus (i.e., Balance in the Statement of Profit and Loss) Long Term Borrowings 10% Debentures Property, Plant and Equipment Plant and Machinery |
5,00,000 |
12,00,000 |
| 20,00,000 |
18,00,000 |
||
| 50,00,000 |
44,00,000 |
||
| 4 |
Less: Accumulated Depreciation Intangible Assets Goodwill |
5,00,000 | 3,00,000 |
| 45,00,000 | 41,00,000 | ||
| 3,00,000 |
5,00,000 |
| Note No. | Particulars | 31.3.2024 (₹) | 31.3.2023 (₹) |
|---|---|---|---|
| 1 2 3 |
Reserves and Surplus (i.e., Balance in the Statement of Profit and Loss) Long Term Borrowings 10% Debentures Property, Plant and Equipment Plant and Machinery |
5,00,000 |
12,00,000 |
| 20,00,000 |
18,00,000 |
||
| 50,00,000 |
44,00,000 |
||
| 4 |
Less: Accumulated Depreciation Intangible Assets Goodwill |
5,00,000 | 3,00,000 |
| 45,00,000 | 41,00,000 | ||
| 3,00,000 |
5,00,000 |
Additional Information:
- A piece of machinery costing ₹4,00,000 on which accumulated depreciation was ₹3,00,000 was sold at a loss of ₹70,000.
- 10% Debentures of ₹2,00,000 were issued on 31.3.2024.
Marks-6, CBSE: 2024-25/Zone-6/Set-1/Q-34
Answer :
