You are required to prepare Cash Flow Statement from the following information Interim Dividend paid during the year ₹ 7,000
You are required to prepare Cash Flow Statement from the following information:-
| ₹ | |
| (i) Interim Dividend paid during the year | 7,000 |
| (ii) Plant Purchased | 20,000 |
| (iii) Intangible Assets written off during the year | 10,000 |
| (iv) Debentures redeemed on 1st Feb. 2024 | 12,000 |
| (v) Interest on debentures has been paid up-to date |
| Particulars | Note. No. | 31st March, 2023 | 31st March, 2022 |
| I. EQUITY AND LIABILITIES: | |||
|
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus |
1,48,000 21,120 |
1,40,000 20,000 |
|
|
(2) Non-Current Liabilities: Long-term Borrowings |
12,000 | 24,000 | |
|
(2) Current Liabilities: (a) Trade Payables (b) Short-term Provisions |
23,680 1,600 |
20,720 1,400 |
|
| Total | 2,06,400 | 2,06,200 | |
| II. ASSETS: | |||
|
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Plant & Machinery) (ii) Intangible Assets |
60,000 10,000 |
40,000 20,000 |
|
|
(2) Current Assets: (a) Inventory (b) Trade Receivables (c) Cash & Cash Equivalents |
85,400 35,400 15,600 |
98,400 29,800 18,000 |
|
| Total | 2,06,400 | 2,06,200 |
Notes to Accounts:-
| 31.3.2023 | 31.3.2022 | |
|
(1) Long-term Borrowings: 12% Debentures |
12,000 | 24,000 |
|
(2) Short-term Provision: Provision for Doubtful Debts |
1,600 | 1,400 |
[Ans. Cash from operating activities ₹ 31,240; Cash used in investing activities ₹ 20,000; and Cash used in financing activities ₹ 13,640.]
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