From the following Balance Sheet of Mayur Ltd. and the additional information as at 31st March, 2018, prepare a Cash Flow Statement:
Mayur 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 | 20,00,000 | |
| b. Reserve and Surplus | 1 | 3,00,000 | 4,00,000 |
| 2. Non-Current Liabilities: | |||
| Long Term Borrowing | 2 | 4,00,000 | 3,00,000 |
| 3. Current Liabilities: | |||
| a. Trade Payables | 1,70,000 | 2,50,000 | |
| b. Short term Provisions | 3 | 76,000 | 64,000 |
| TOTAL | 39,46,000 | 30,14,000 | |
| II. ASSETS : | |||
| 1. Non Current Assets: | |||
| a. Fixed Assets: | |||
| i. Tangible Assets | 4 | 29,00,000 | 23,00,000 |
| ii. Intangible Assets | 5 | 2,70,000 | 1,60,000 |
| b. Non-current Investments | |||
| 2. Current Assets: | |||
| a. Inventory | 2,20,000 | 2,30,000 | |
| b. Trade Receivable | 1,10,000 | 1,30,000 | |
| c. Cash and Cash Equivalents | 4,46,000 | 1,94,000 | |
| TOTAL | 39,46,000 | 30,14,000 |
Notes
| Note Number | Particulars | 31.3.2018 (₹) |
31.3.2017 (₹) |
|---|---|---|---|
| 1 | Reserves and Surplus | ||
| Surplus (Balance in Statement of Profit & Loss) | 3,00,000 | 4,00,000 | |
| 2 | Long Term Borrowings | ||
| 9% Debentures | 4,00,000 | 3,00,000 | |
| 3 | Short-term Provisions | ||
| Provision for Tax | 76,000 | 64,000 | |
| 4 | Tangible Assets: | 36,00,000 | 28,00,000 |
| Machinery | (7,00,000) | (5,00,000) | |
| Accumulated depreciation | 29,00,000 | 23,00,000 | |
| 5 | Intangible Assets: | ||
| Goodwill | 2,70,000 | 1,60,000 |
Additional Information:
(i) During the year, a piece of machinery costing Rs. 4,00,000 on which accumulated depreciation was Rs. 73,000 was sold for Rs. 3,10,000.
(ii) 9% Debentures of Rs. 1,00,000 were issued on 31st March, 2018.
Marks-6, CBSE:2018-19/Main/03/Q-23
