Question - 20

From the following Balance sheet of two years prepare cash flow statement :

31.03.2018

I. Equity and liabilites : 

1. Shareholder's funds 

  1. Share capital Rs. 4,80,000
  2. Reserve and surplus Rs. 34,500
2. Current liabilities 
  • Trade payable Rs. 67,500
II. Assets :
1. Non - current Assets :
  1. Fixed assets Rs. 99,000
  2. Non current investment Rs. 93,000
2. Current Assets 
  1. Current investment Rs. 12,000
  2. Inventory Rs. 1,35,000
  3. Trade receivable Rs. 1,72,500
  4. Cash and cash equivalents Rs. 70,500

31.03.2017

I. Equity and liabilites : 

1. Shareholder's funds 

  1. Share capital Rs. 3,75,000
  2. Reserve and surplus Rs. 15,000
2. Current liabilities 
  • Trade payable Rs. 1,05,000
II. Assets :
1. Non - current Assets :
  1. Fixed assets Rs. 75,000
  2. Non current investment Rs. 60,000
2. Current Assets 
  1. Current investment Rs. 15,000
  2. Inventory Rs. 1,20,000
  3. Trade receivable Rs. 1,80,000
  4. Cash and cash equivalents Rs. 45,000.
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