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

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