Cash Flow Statement 101

1) From the following information, calculate cash flow from Investing Activities: Particulars 31.3.2020 ₹ 31.03.2019 ₹ Plant and Machinery 3,00,000 2,00,000 Goodwill 1,20,000 40,000 Additional Information: A machine costing ₹50,000 (depreciation provided thereon ₹15,000) was sold for ₹40,000. Depreciation charged during the year was ₹50,000. Show your working notes clearly. 2) From the following information, … Read more

Cash Flow Statement 100

Prepare a Cash Flow Statement from the following Balance Sheets of Arya Ltd.: Particulars Note No. 31.03.2023 ₹ 31.03.2022 ₹ I Equity and Liabilities: Shareholders’ Funds (a) Share Capital 10,00,000 8,00,000 (b) Reserves and Surplus 1 6,40,000 5,40,000 2. Non-Current Liabilities Long-term Borrowings 2 1,50,000 1,00,000 3. Current Liabilities Trade Payables 30,000 12,000 Short-term Provisions … Read more

Cash Flow Statement 98

Read the following hypothetical text and answer the questions given below on the basis of the same: Aditi, initiated her start-up Fizz Ltd.’ in 2019. Fizz Ltd.’ is an organic juice extracting unit. Its profits are increasing year-after-year because of the increasing awareness towards health. Following information has been extracted from the Balance Sheet of … Read more

Cash Flow Statement 97

Read the following hypothetical text and answer the given question on this basis: Madhav is a young entrepreneur. On 1st April, 2019, he formed a partnership firm with two of his friends, Mohan and Sohan. They started their business of exporting dry fruits. Their business was a successful business. Now they wanted to expand the … Read more

Cash Flow Statement 96

Read the following hypothetical text and answer the given question on this basis: Azad, inspired by Make-in-India mission initiated his start-up in the form of a company Azad Ltd along with six other promoters in 2016. The company has been earning good revenue consistently. The financial position of Azad Ltd. as at 31st March, 2022 … Read more

Cash Flow Statement 95

Read the following hypothetical text and answer the given question on the basis of the same. Sujata started a small enterprise under the “Skill India Scheme’, As the business grew, the revenue started increasing and she decided to form ‘Sujata Ltd.’ to achieve her objectives with 10 other like-minded persons. The financial position of the … Read more

Cash Flow Statement 94

Prepare Cash Flow Statement on the basis of information given in the Balance Sheets of Relga Ltd. as at 31st March, 2019 and 31st March, 2020: Particulars Note No. 31st March, 2019 31st March, 2020 I Equity and Liabilities Shareholder’s Funds Share Capital 2,00,000 2,50,000 Reserves and Surplus 1 50,000 70,000 Non-current Liabilities Long-term Borrowings … Read more

Cash Flow Statement 93

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 … Read more

Cash Flow Statement 87

From the following Balance Sheet of JY Ltd. as at 31st March 2017, prepare a Cash Flow Statement: Balance Sheet of JY Ltd. as at 31.3.2017 Particulars Note No. 31.3.2017 (₹) 31.3.2016 (₹) I. EQUITY AND LIABILITIES: 1. Shareholder’s Fund: a. Share Capital 5,00,000 5,00,000 b. Reserve and Surplus 1 1,00,000 (25,000) 2. Non-Current Liabilities: … Read more

Cash Flow Statement 84

From the following Balance Sheet of Axe Ltd. as at 31st March, 2018, prepare a Cash Flow Statement: Axe Ltd. Balance Sheet as at 31.3.2018 Particulars Note No. 31.3.2018 (₹) 31.3.2017 (₹) I. EQUITY AND LIABILITIES: 1. Shareholder’s Fund: a. Share Capital 6,30,000 5,60,000 b. Reserve and Surplus 1 3,80,000 1,82,000 2. Current Liabilities: a. … Read more

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