Cash Flow Statement 125

From the following Balance Sheet of Bose Ltd. as at 31st March, 2024, calculate ‘Cash Flows from Operating Activities’ Balance Sheet of Bose Ltd. as at 31st March, 2024 Particulars Note No. 31.03.2024(₹) 31.03.2023(₹) I Equity and Liabilities: 1. Shareholders’ Funds (a) Share Capital 37,00,000 25,00,000 (b) Reserves and Surplus 1 5,00,000 12,00,000 2 Non-Current … Read more

Cash Flow Statement 124

(a) The following information has been extracted from the books of Ram Lal Ltd.: Particulars 31.3.2024 (₹) 31.3.2023 (₹) Surplus : Balance in Statement of Profit and Loss 17,00,000 8,00,000 Patents 50,000 Sundry Debtors 5,80,000 4,20,000 Sundry Creditors 1,40,000 60,000 Cash and Cash Equivalents 2,00,000 90,000 Additional Information: Interim dividend paid during the year was  … Read more

Cash Flow Statement 123

(a) From the following information extracted from the books of Kant Profit earned during the year is ₹1,95,000 after considering the following items: Particulars Amount (₹) Depreciation on Machinery 50,000 Goodwill written off 30,000 Loss on Sale of Machinery 10,000 Transfer to General Reserve 1,05,000 At the end of the year, Trade Receivables showed an … Read more

Cash Flow Statement 122

Calculate Cash Flows from Investing Activities from the following information: Particulars 31.03.2024(₹) 31.03.2023(₹) 10% Long Term Investments 2,50,000 4,50,000 Plant and Machinery 8,00,000 6,00,000 Goodwill 1,40,000 1,00,000 Investment in shares of Pinnacle Ltd 14,00,000 5,00,000 Patents – 1,50,000 Additional Information: A machine costing  ₹60,000 (depreciation provided thereon  ₹18,000) was sold for  ₹48,000. Depreciation charged during … Read more

Cash Flow Statement 121

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 120

On 31st March, 2024 following is the Balance Sheet of Bhavik Limited : Bhavik Ltd. Balance Sheet as at 31st March 2024 Particulars Note No. 31-3-2024 (₹) 31-3-2023(₹) I. Equity and Liabilities: Shareholders funds Share Capital 12,00,000 10,00,000 Reserves and Surplus 1 4,00,000 3,00,000 Non-current liabilities Long-term borrowings 2 6,00,000 10,00,000 Current Liabilities Trade Payables … Read more

Cash Flow Statement 119

(a) From the following information, calculate Cash Flows from Investing Activities. Particulars 2023-24(₹) 2022-23(₹) Machinery 3,80,000 3,00,000 Accumulated Depreciation on Machinery 62,000 45,000 Additional Information: A machine costing ₹50,000 on which accumulated depreciation was  ₹20,000 was sold at a profit of 10%. (b) From the following information, calculate Cash flows from Financing Activities. Particulars 2023-24(₹) … Read more

Cash Flow Statement 118

(a) From the following information, calculate Cash flow from Operating Activities. Particulars 31 March 2023 31 March 2024 Surplus i.e Balance in Statement of Profit and Loss 6,00,000 5,00,000 Provision for Tax 1,00,000 1,20,000 Trade Receivables 2,00,000 2,40,000 Trade Payables 1,50,000 2,00,000 Goodwill 2,00,000 1,50,000 Additional Information: Proposed Dividend for the year ended March 31, … Read more

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

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