Question - 22

From the following information prepare cash flow statement :

31.03.2018

I. Equity and liabilites : 

1. Shareholder's funds 

  1. Share capital Rs. 7,00,000
  2. Reserve and surplus Rs. 4,70,000
2. Non -  Current Liabilities 
  • 8% debentures Rs. 4,00,000
3. Current liabilities 
  • Trade payable Rs. 9,00,000
II. Assets :
1. Non - current Assets :

1.Fixed assets 
  1. Tangible Rs. 7,00,000
  2. Intangible - goodwill Rs. 1,70,000
2. Current Assets 

  1. Inventory Rs. 6,00,000
  2. Trade receivable Rs. 6,00,000
  3. Cash and cash equivalents Rs. 4,00,000

31.03.2017

I. Equity and liabilites : 

1. Shareholder's funds 

  1. Share capital Rs. 5,00,000
  2. Reserve and surplus Rs. 2,50,000
2. Non -  Current Liabilities 
  • 8% debentures Rs. 6,00,000
3. Current liabilities 
  • Trade payable Rs. 6,00,000
II. Assets :
1. Non - current Assets :

1.Fixed assets 
  1. Tangible Rs. 5,00,000
  2. Intangible - goodwill Rs. 2,50,000
2. Current Assets 

  1. Inventory Rs. 5,00,000
  2. Trade receivable Rs. 4,00,000
  3. Cash and cash equivalents Rs. 3,00,000.
Additional Informations :
Depreciation charge on plant amount to Rs. 80,000.

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