Question - 21

From the following Balance sheet of Nandan Ltd. prepare cash flow statement :

31.03.2018

I. Equity and liabilites : 

1. Shareholder's funds 

  1. Share capital Rs. 80,000
  2. Reserve and surplus Rs. 50,000
2. Non -  Current Liabilities 
  • Long term borrowing 16% debentures Rs. 30,000
3. Current liabilities 
  1. Trade payable Rs. 14,400
  2. Short term provisions Rs. 17,200
II. Assets :
1. Non - current Assets :
  • Fixed assets Rs. 1,29,200
2. Current Assets 
  1. Inventory Rs. 28,800
  2. Trade receivable Rs. 20,400
  3. Cash and cash equivalents Rs. 13,200

31.03.2017

I. Equity and liabilites : 

1. Shareholder's funds 

  1. Share capital Rs. 80,000
  2. Reserve and surplus Rs. 8,000
2. Non - current liabilities :
  • Long term borrowings 16% debentures Rs. 20,000
3. Current liabilities 
  1. Trade payable Rs. 28,000
  2. short term provisions Rs. 12,000
II. Assets :
1. Non - current Assets :
  • Fixed assets Rs. 73,500
2. Current Assets 
  1. Inventory Rs. 20,000
  2. Trade receivable Rs. 30,000
  3. Cash and cash equivalents Rs. 23,600
  4. Other current assets - prepaid exp. Rs. 800.
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