Cash Flow Statement 117

From the following particulars of Ruparel Ltd., calculate ‘Cash Flow from Investing Activities’. Show your working clearly. Particulars 31.03.2023(₹) 31.03.2022(₹) Goodwill 3,00,000 1,00,000 Patents 1,60,000 2,80,000 Machinery 12,40,000 10,20,000 10% Investments 1,60,000 60,000 Additional Information: (i) Patents of ₹ 1,20,000 were sold at book value. (ii) Depreciation charged during the year on machinery was ₹ … Read more

Cash Flow Statement 116

From the following Balance Sheet of Yogita Ltd., calculate ‘Cash flows from Investing Activities’ and  ‘Cash flows from Financing Activities’. Show your working properly.   Yogita Ltd. Balance Sheet as at 31st March, 2023 Particulars Note No. 31.3.2023 Rs. 31.3.2022 Rs. I – Equity and Liabilities: 1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus … Read more

Cash Flow Statement 115

Following is the Balance Sheet of Bharat Gas Ltd. as at 31st March, 2023:  Balance Sheet of Bharat Gas Ltd. as at 31st March, 2023 Particulars Note No. 31.3.2023 Rs. 31.3.2022 Rs. I – Equity and Liabilities:1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus2. Non-Current Liabilities (a) Long-term Borrowing 1 14,00,0005,00,000 5,00,000 10,00,0004,00,0001,40,000 … Read more

Cash Flow Statement 114

Calculate ‘Cash Flows from Investing Activities’ from the following information: Particulars 31.3.2023 Rs. 31.3.2022 Rs. Plant and Machinery Goodwill 4,10,0001,80,000 3,00,00080,000 Additional Information:  A machine costing Rs. 85,000 (depreciation provided thereon Rs. 15,000) was sold for Rs. 62,000. Depreciation charged during the year amounted to Rs. 48,000. Calculate ‘Cash Flows from Financing Activities’ from the … Read more

Cash Flow Statement 113

From the following Balance Sheet of Nishant Ltd. as at 31st March, 2023, calculate ‘Cash Flows from Operating Activities’:  Balance Sheet of Nishant Ltd. as at 31st March, 2023 Particulars Note No. 31.3.2023 Rs. 31.3.2022 Rs. I – Equity and Liabilities:1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus2. Non-Current Liabilities (a) Long-term Borrowings3. … Read more

Cash Flow Statement 112

From the following information, calculate ‘Cash Flows from Operating Activities’: Particulars Amount (Rs.) Surplus i.e. Balance in Statement of Profit and LossProvision for TaxProposed Dividend for the previous yearDepreciation Loss on Sale of Machinery Gain on Sale of InvestmentsDividend Received on InvestmentsIncrease in Current Liabilities Increase in Current Assets(other than cash and cash equivalents) Decrease … Read more

Cash Flow Statement 99

Read the following hypothetical text and answer the given questions on this basis: Shobha started a small enterprise selling hand-knitted sweaters under ‘Skill India Scheme’. As the business grew, the revenue started increasing. On 1st  April 2020, she decided to form Shobha Lt.’ along with twelve other like-minded persons. The Balance Sheet of Shobha Ltd. … Read more

Cash Flow Statement 111

Read the following hypothetical text and answer the given questions on the basis of the same. In 2011, two young Indian entrepreneurs, Vaishali Bhatia and Vivek Bhatia decided to start an online auto portal. At that time, there were no major players in the market and they saw an opportunity to fill the gap. They … Read more

Cash Flow Statement 110

From the following Balance Sheet of PP Ltd. as at 31st March, 2022, calculate Cash Flows from Operating Activities PP Ltd. Balance Sheet as at 31st March, 2022 Particulars Note No. 31st March, 2022 ₹ 31st March, 2021 ₹ I Equity and Liabilities: Shareholders’ Funds (a) Share Capital 1 70,00,000 50,00,000 (b) Reserves and Surplus … Read more

Cash Flow Statement 109

Calculate ‘Cash Flows from Investing Activities’ and ‘Cash Flows from Financing Activities’ for the year ended 31st March, 2021 from the following Balance Sheet of Kamna Ltd, as at 31st March, 2021 showing your workings clearly: Particulars Note No. 31.03.2021 ₹ 31.03.2020 ₹ I Equity and Liabilities: Shareholders’ Funds (a) Share Capital 12,00,000 11,00,000 (b) … Read more

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