The Balance Sheet of Bright Ltd. as at 31st March 2023 is as follows:
The Balance Sheet of Bright Ltd. as at 31st March 2023 is as follows:
Additional Information: During the year ₹ 52,000 were paid as interim dividend.
Prepare Cash Flow Statement.
[Ans.: Cash Flow from Operating Activities = ₹ 81,200; Cash Used in Investing Activities = ₹ 60,000; Cash used in Financing Activities = ₹ 22,000; Net Decrease in Cash and Cash Equivalents = ₹ 800.]
| Particulars | 31st March, 2023 (₹) | 31st March, 2023 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus: Surplus, i.e. Balance in Statement of Profit & Loss | 2,00,000 98,000 | 2,00,000 96,000 |
| 2. Non-current Liabilities Long-term Borrowings | 90,000 | 50,000 |
| 3. Current Liabilities (a) Short-term Borrowings (Loan from Bank) (b) Trade Payables | – 82,000 | 10,000 72,000 |
| Total | 4,70,000 | 4,28,000 |
| II. Assets | ||
| 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment | 3,42,000 | 3,00,000 |
| 2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents | 44,000 76,800 7,200 | 50,000 70,000 8,000 |
| Total | 4,70,000 | 4,28,000 |
Anurag Pathak Changed status to publish August 29, 2023
