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
Answer :