From the following Balance Sheet of G Ltd. as at 31st March, 2019 and additional information, prepare Cash Flow Statement:

Particulars Note No. 31.03.2019
31.03.2018
I – Equity and Liabilities :
1. Shareholder’s Funds :
(a) Share Capital 8,00,000 6,00,000
(b) Reserves and Surplus 1 3,30,000 2,20,000
2. Non-Current Liabilities :
Long-term Borrowings 2 1,60,000 1,00,000
3. Current Liabilities :
Trade Payables 1,65,000 1,95,000
Total 14,55,000 11,15,000
II – Assets :
1. Non-Current Assets :
(a) Fixed Assets 3 9,50,000 6,05,000
(b) Non-Current Investments 1,35,000 1,00,000
2. Current Assets :
(a) Current Investments 80,000 40,000
(b) Trade Receivables 90,000 2,00,000
(c) Cash and Cash Equivalents 2,00,000 1,70,000
Total 14,55,000 11,15,000

Notes to Accounts:

Note No. Particulars 31.03.2019
31.03.2018
1. Reserves and Surplus:
Surplus (i.e. Balance in
Statement of Profit and Loss)
3,30,000 2,20,000
3,30,000 2,20,000
2. Long-term Borrowings:
10% Debentures 1,60,000 1,00,000
1,60,000 1,00,000
3. Fixed Assets:
Machinery (cost) 10,70,000 7,00,000
(–) Accumulated Depreciation (1,20,000) (95,000)
9,50,000 6,05,000

Additional information:

10% Debentures 60,000 were issued on 1st April, 2018.

Marks-6, CBSE:2019-20/Compartment/Q-32

error: Content is protected !!