From the following Balance Sheets of B.C.R Ltd. as at 31.3.2023 and 31.3.2022 prepare a Cash Flow Statement:
From the following Balance Sheets of B.C.R Ltd. as at 31.3.2023 and 31.3.2022 prepare a Cash Flow Statement:
| Particulars | Note. No. | 31st March, 2023 | 31st March, 2022 |
| I. EQUITY AND LIABILITIES: | |||
|
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus |
7,00,000 3,50,000 |
5,00,000 2,00,000 |
|
|
(2) Non-Current Liabilities Long-term Borrowings |
50,000 | 1,00,000 | |
|
(2) Current Liabilities: (a) Trade Payables (b) Short-term Provisions (Provision for Tax) |
1,22,000 50,000 |
1,05,000 30,000 |
|
| Total | 12,72,000 | 9,35,000 | |
| II. ASSETS: | |||
|
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (ii)Intangible Assets (b) Non-Current Investments |
5,00,000 95,000 1,00,000 |
5,00,000 1,00,000 — |
|
|
(2) Current Assets: (a) Inventory (b) Trade Receivables (c) Cash & Cash Equivalents |
1,30,000 1,47,000 3,00,000 |
55,000 80,000 2,00,000 |
|
| Total | 12,72,000 | 9,35,000 |
Notes to Accounts:-
| 31.3.2023 | 31.3.2022 | |
|
Property, Plant and Equipment: Equipment |
5,00,000 | 5,00,000 |
|
Intangible Assets: Goodwill |
95,000 | 1,00,000 |
Additional Information:
(i) Proposed Dividend for the year ended 31st March 2023 was 12% and for the year ended 31st March, 2022 was 10%.
(ii) During the year Equipment costing ₹ 1,00,000 was purchased. Loss on sale of Equipment amounted to ₹ 12,000. ₹ 18,000 depreciation was charged on Equipment.
[Ans. Cash from Operating Activities ₹ 1,30,000; Cash used in Investing Activities ₹ 1,30,000; Cash from Financing Activities ₹ 1,00,000.]
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