From the following balance sheet of S Ltd as on 31st March, 2008 and 2009, prepare cash flow statement. Particulars Note no. 31st March, 2008 31st March, 2009 I. Equity & Liabilities 1. Shareholder's Funds (a) Share Capital 400000 700000 (b) Reserve & Surplus (bal. in statement of profit & loss) -50000 -320000 2. Non-current Liabilities Long-term Borrowings (9% debentures) 200000 400000 3. Current Liabilities (a)Trade Payables (creditors) 110000 150000 (b)Other Current Liabilities (expenses) 10000 20000 Total 670000 950000 II. Assets 1. Non-current Assets (a) Fixed Assets 300000 500000 (b) Non-current Investments 200000 140000 2. Current Assets (a)Inventories (stock) 50000 100000 (b)Trade Receivables (Debtors) 100000 170000 (c) Cash & Cash Equivalents 20000 40000 Total 670000 950000 Additional Information I. Included in fixed assets was a piece of machinery costing Rs 70,000 on which depreciation charged was Rs 40,000 and it was sold for Rs 30,000. II. During the year, Rs 1,40,000 depreciation was charged on fixed assets
From the following balance sheet of S Ltd as on 31st March, 2008 and 2009, prepare cash flow statement.
Particulars
Note no.
31st March, 2008
31st March, 2009
I. Equity & Liabilities
1. Shareholder's Funds
(a) Share Capital
400000
700000
(b) Reserve & Surplus (bal. in statement of profit & loss)
-50000
-320000
2. Non-current Liabilities
Long-term Borrowings (9% debentures)
200000
400000
3. Current Liabilities
(a)Trade Payables (creditors)
110000
150000
(b)Other Current Liabilities (expenses)
10000
20000
Total
670000
950000
II. Assets
1. Non-current Assets
(a) Fixed Assets
300000
500000
(b) Non-current Investments
200000
140000
2. Current Assets
(a)Inventories (stock)
50000
100000
(b)Trade Receivables (Debtors)
100000
170000
(c) Cash & Cash Equivalents
20000
40000
Total
670000
950000
Additional Information I. Included in fixed assets was a piece of machinery costing Rs 70,000 on which
II. During the year, Rs 1,40,000 depreciation was charged on fixed assets.
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