Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
Property, Plant and Equipment
(b) Non-Current Investments (10% Investments)
7,00,000
2,00,000
6,00,000
1,00,000
Current Assets
(a) Current Investments
(b) Inventories
(c) Trade Receivables
(d) Cash and Cash Equivalents
90,000
2,00,000
2,80,000
80,000
50,000
1,00,000
1,90,000
20,000
Total
15,50,000
10,60,000
Notes to Accounts
Particulars
31st March,
2023 (₹)
31st March,
2022 (₹)
Share Capital
Equity Share Capital
10% Preference Share capital
5,00,000
2,00,000
3,00,000
3,00,000
7,00,000
6,00,000
Reserves and Surplus
Securities Premium
Surplus, i.e., Balance in Statement of Profit & Loss
10,000
4,00,000
–
2,00,000
4,10,000
2,00,000
Trade Receivables
Sundry Debtors
Less: Provision for Doubtful Debts
3,00,000
20,000
2,00,000
10,000
3,20,000
2,10,000
You are informed that during the year:
(i)
Proposed Dividend:
31st March,
2023 (₹)
31st March,
2022 (₹)
Equity Share Capital
NIL
NIL
Preference Share Capital
10%
10%
(ii) A Machine with a book value of ₹ 90,000 was sold for ₹ 50,000.
(iii) Depreciation charged during the year ₹ 60,000.
(iv) Debentures were issued on 1st April, 2022.
(v) Investments were purchased on 31st March, 2023.
(vi) Preference Shares were redeemed on 31st December, 2022.
(vii) An interim Dividend @ 15% was paid on equity shares on 31st December, 2022.
(viii) Fresh Equity Shares were issued at a premium of 5% on 31st March, 2023.
[Ans.: Cash Flos from Operating Activities = ₹ 2,85,000; Cash used in Investing Activities = ₹ 2,90,000; Cash Flow from Financing Activities = ₹ 1,05,000; Net Increase in Cash and Cash Equivalents = ₹ 1,00,000.]
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