From the following balance sheet,prepare the cash flow statement Particulars Note no. 31st march 2012 31st march 2013 III. equity and liabilities
1.Share holder’s Fund
a)Share Capital
b)Reserves and surplus
2.Non-current Liabilities Long Term borrowings
Debentures
3.Current Liabilities
Trade Payables
Total
IV. Assets
1.Non-current Assets
a) Fixed assets
b)Non-current Investment :
Investment
2. Current Assets
a)Trade Receivables
b)Inventories
c)Cash and cash Equivalents
d)other current assets – underwriting commission
Total
3,00,000
1,60,000
1,50,000
85,000
3,50,000
2,20,000
2,50,000
1,25,000
6,95,000
9,45,000
4,20,000
30,000
80,000
40,000
1,20,000
5,000
4,90,000
80,000
1,90,000
55,000
1,30,000
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6,95,000 9,45,000 Notes to Account; Particulars 31st March 2012 31st March 2013 1) Reserves and surplus
General Reserves
Balance in Statement of profit and loss
2) Fixed Assets
Tangible (Machinery)
Intangible (goodwill)
1,00,000
60,000
1,50,000
70,000
1,60,000
2,20,000
3,20,000
1,00,000
4,10,000
80,000
4,20,000
4,90,000
Additional Information :
i. Depreciation charged amounted to be $40,000. A machine costing $ 20,000 and accumulated depreciation on it $ 8,000 was sold for $ 10,000. Ii.Tax paid during the year $ 10,000.
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