0

The following information is related to Vishwas Ltd.:

Particulars Note No.
I. Revenue from Operations (Net Sales)
II. Other Income
1 30,00,000
45,000
III. Total Revenue (I + II) 30,45,000
IV. Expenses:
(a) Purchase of Stock in Trade
(b) Change in Inventories of Stock in Trade
(c) Depreciation and Amortisation Expenses
(d) Other Expenses
2
3
23,03,000
(16,000)
1,85,000
3,29,000
Total Expenses 28,01,000
V. Profit before Tax (III – IV)
VI. Less: Provision for Tax
2,44,000
64,000
VII. Profit after Tax (V – VI) 1,80,000

Notes to Accounts

Particulars
1. Other Expenses
(a) Dividend Received
(b) Gain (Profit) on Sale of Plant
5,000
40,000
45,000
2. Change in Inventories of Stock in Trade
Opening Inventories
Less: Closing Inventories
2,84,000
3,00,000
(16,000)
3. Other Expenses
(a) Office Expenses
(b) Selling Expenses
(c) Loss on Sale of Assets
58,000
2,35,000
36,000
3,29,000

Other information:-

Balances as on
31st March, 2023 (₹)
Balances as on
31st March, 2022 (₹)
Trade Payables
Trade Receivables
Office Expenses Outstanding
Selling Expenses Outstanding
2,78,000
4,52,000
25,000
2,50,000
4,15,000
5,000
22,000

[Ans.: Cash Flow from Operating Activities = ₹ 3,29,000.]

Anurag Pathak Changed status to publish August 19, 2023