Prepare a Cash-Flow Statement from the following Balance Sheet of Garden Honey Ltd Share Capital ₹ 1,92,000 2,80,000 Reserve and Surplus ₹
Prepare a Cash-Flow Statement from the following Balance Sheet of Garden Honey Ltd:-
| Particulars | Note. No. | 31st March, 2022 | 31st March, 2021 |
| I. EQUITY AND LIABILITIES: | |||
|
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus |
2,80,000 1,92,000 |
2,50,000 1,20,000 |
|
|
(2) Non-Current Liabilities: Long-term Borrowings |
___ | 30,000 | |
|
(3) Current Liabilities (a) Short-term Borrowings (b) Trade Payables (c) Short-term Provisions |
40,000 93,000 30,000 |
70,000 1,76,000 22,000 |
|
| Total | 6,35,000 | 6,68,000 | |
| 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 |
3,65,000 42,000 30,000 |
3,50,000 60,000 62,000 |
|
|
(2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents |
80,000 1,00,000 18,000 |
1,20,000 66,000 10,000 |
|
| Total | 6,35,000 | 6,68,000 |
Notes to Accounts:-
| 31.3.2022 (₹) | 31.3.2021 (₹) | |
|
(1) Reserve & Surplus: General Reserve Profit & Loss Balance |
1,25,000 67,000 |
1,00,000 20,000 |
| 1,92,000 | 1,20,000 | |
|
(2) Long-term Borrowings: 12% Debentures |
__ | 30,000 |
|
(3) Short-term Borrowings: Bank Overdraft |
40,000 | 70,000 |
|
(4) Short-term Provision: Provision for Tax |
30,000 | 22,000 |
|
(i) Property, Plant and Equipment: Land & Building Plant & Machinery |
50,000 3,15,000 |
2,00,000 1,50,000 |
| 3,65,000 | 3,50,000 |
Debentures were redeemed on 1st April, 2021.
[Ans. Cash from operating activities ₹ 21,000; Cash from investing activities ₹ 17,000; and Cash used in financing activities ₹ 30,000.]
Anurag Pathak Answered question January 2, 2025
