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 :