Prepare a Cash Flow Statement from the following Balance Sheets of Dry Fruits Ltd Share Capital ₹ 2,00,000
Prepare a Cash Flow Statement from the following Balance Sheets of Dry Fruits 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 |
2,00,000 84,000 |
2,00,000 (8,000) |
|
|
(2) Non-Current Liabilities: Long-term Borrowings |
1,35,000 | 1,00,000 | |
|
(3) Current Liabilities (a) Trade Payables |
68,000 | 62,000 | |
| Total | 4,87,000 | 3,54,000 | |
| II. ASSETS: | |||
|
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment |
1,20,000 | 1,30,000 | |
|
(2) Current Assets: (a) Current Investments (Marketable Securities) (b) Inventories (c) Trade Receivables (d) Cash & Cash Balance |
22,000 61,000 40,000 2,44,000 |
15,000 80,000 29,000 1,00,000 |
|
| Total | 4,87,000 | 3,54,000 |
Notes to Accounts:-
| 31.3.2022 (₹) | 31.3.2021 (₹) | |
|
(1) Reserve & Surplus: General Reserve Profit & Loss Balance |
24,000 60,000 |
__ (8,000) |
| 84,000 | (8,000) | |
|
(2) Long-term Borrowings: 12% Mortgage Loan |
1,35,000 | 1,00,000 |
|
(3) Property, Plant and Equipment Machinery Less: Accumulated Depreciation |
1,45,000 25,000 |
1,60,000 30,000 |
| 1,20,000 | 1,30,000 |
Additional Information:-
(1) Interest paid on mortgage loan amounted to ₹ 14,100.
(2) Interim Dividend paid during the year ₹ 20,000.
(3) Machinery costing ₹ 40,000 (accumulated depreciation thereon being ₹ 18,000) was sold for ₹ 5,000.
[Ans. Cash from operating activities ₹ 1,70,100; Cash used in investing activities ₹ 20,000; and Cash from financing activities ₹ 900.]
Anurag Pathak Answered question January 2, 2025
