From the following Balance Sheet of Anuradha Ltd. as at 31st March, 2022, Calculate Cash from Operating Activities
From the following Balance Sheet of Anuradha Ltd. as at 31st March, 2022, Calculate Cash from Operating Activities:
Balance Sheet of Anuradha Ltd.
as at 31st March, 2022
| Particulars | Note. No. | 31st March, 2023 | 31st March, 2022 |
| I. EQUITY AND LIABILITIES: | Â | Â | Â |
|
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus |
 |
3,00,000 1,50,000 |
2,50,000 1,00,000 |
|
(2) Non-Current Liabilities: Long-term Borrowings |
 | 75,000 | 25,000 |
|
(3) Current Liabilities (a) Trade Payables (b) Other Current Liabilities |
 |
25,000 50,000 |
50,000 75,000 |
| Total | Â | 6,00,000 | 5,00,000 |
| II. ASSETS: | Â | Â | Â |
|
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Intangible Assets |
 |
4,50,000 24,000 |
2,74,000 26,000 |
|
(2) Current Assets: (b) Inventories (c) Trade Receivables (d) Cash & Cash Equivalents |
 |
76,000 20,000 30,000 |
1,00,000 10,000 90,000 |
| Total | Â | 6,00,000 | 5,00,000 |
 Notes to Accounts:- Â
| Â | 31.3.2023 | 31.3.2022 |
|
Share Capital: Equity Share Capital |
3,00,000 | 2,50,000 |
|
Reserves and Surplus Surplus i.e., Balance in the Statement of Profit and Loss |
1,50,000 | 1,00,000 |
|
Long-term Borrowings: 12% Debentures |
75,000 | 25,000 |
|
Other Current Liabilities Outstanding rent |
50,000 | 75,000 |
|
Property, Plant and Equipment (a) Land and Building (b) Furniture |
4,00,000 50,000 |
2,00,000 74,000 |
| Â | 4,50,000 | 2,74,000 |
|
Intangible Assets Patents |
24,000 | 26,000 |
Additional Information:-
(i) ₹ 50,000, 12% Debentures were issued on 31st March, 2022.
(ii) During the year ₹ 24,000 was charged as depreciation on furniture.
[Ans. Cash Flow from Operating Activities ₹ 43,000.]
Anurag Pathak Answered question 2 days ago
