Cash Flow Statement

9.65

Tllustration 9.22: Following is the Balance Sheet of Solar Power Ltd. as at 31.3.2020

Solar Power Ltd.

Balance Sheet as at 31.3.2020
Particulars Note No. 31.3.2020 ) 31.3.2019
I. EQUITY AND LIABILITIES

1. Shareholders' Funds
(a) Share Capital 1 24,00,000 22,00,000
(b) Reserves and Surplus
6,00,000 4,00,000
2. Non-Current Liabilities
Long-Term Borrowings 4,80,000 3,40,000
3. Current Liabilities
(a) Trade Payables 3,58,000 4,08,000
(b) Short-Term Provisions 1,00,000 1,54,000
Total 39,38,000 35,02,000
II. ASSETS
1. Non-Current Assets
(a) Fixed Assets
G) Tangible 2 21,40,000 17,00,000
(ii) Intangible 3 80,000 2,24,000
2. Current Assets
(a) Current Investments 4,80,000 3,00,000
b) Inventories 2,58,000 2,42,000
3,40,000 2,86,000
(c)TradeReceivables
(d) Cash and Cash equivalents 6,40,000 7,50,000

39,38,000 35,02,000
Total
Notes to Accounts:
Particulars 31.3.2020 31.3.2019
Note No.
1. Reserves and Surplus
and Loss) 6,00,000 4,00,000
in Statement of Profit
Surplus (balance
6,00,000 4,00,000

2. Tangible Assets 20.00,000

25,40,000
Machinery (4,00,000) (3,00,000)
Less: Accumulated Depreciation
21,40,000 17,00,000

Intangible Assets
3. 80,000 2,24,000
Goodwill
80,000 2,24,000

Additional Information: which accumulated depreciation was 32,000 was sold

costing R48,000 on
During the year a piece of machinery
for12,000.
Statement. Show your workings clearly.
Prepare Cash Flow
 Cash Flow Statement 9.59
llustration 9,20: The following is the Balance Sheet of R.M. Ltd. as at 31st March, 2020. Prepare a Cash Flow
Statement.
R.M. Ltd.
Balance Sheet as at 31st March, 2020
Particulars Note No. 31-3-2020 ) 31-3-2019
I. EQUITY AND LIABILITIES:
1. Shareholders' Capital
(a) Share Capital 15,00,000 10,00,000
(b) Reserves and Surplus 7.50,000 6,00,000
(Balance in Statement of Profit and Loss)
2. Non-Current Liabilities 1,00,000 2,00,000
Long-term Borrowings
3. Current Liabilities 1,00,000 1,10,000
(a) Trade Payables 95,000 80,000
(b) Short-term Provisions
Total 25,45,000 19,90,0000
II. ASSETS
1. Non-Current Assets
(a) Fixed Assets
(4) Tangible Assets 10,10,000 9,00,000
(ii) Intangible Assets 2,80,000 2,00,000)
(b) Non-Current Investments 5,00,000
2. Current Assets
(a) Inventories 1,80,000 1,00,000
(b) Trade Receivables 2,00,000 1,50,000
(c) Cash and Cash Equivalents 5 3,75,000 6,40,000
Total
25,45,000 19,90,000
otes to Accounts:
Note No. Particulars
31-3-2020 31-3-2019 )
1. Long-term Borrowings
9% Debentures 1,00,000 2,00,000
2 Short-term Provisions
Provision for Tax
95,000 80,000
3. Tangible Assets
Plant and Machineryy 12,10,000 11,40,000
Less: Accumulated Depreciation
(2,00,000) (2,40,000)
10,10,000o 9,00,000
Intangible Assets
Goodwill 2,80,000 2,00,000
5. Cash and Cash Equivalents
6)Cash in Hand 70,000 3,50,000
ii) Bank Balance 3,05,000 2,90,000
-
3,75,000 6,40,000
Additional Information:
Duringthe year, a machine costing 80,000 on which accumulated depreciation was 750,000 was sold
for 30,000.
(i) 9% Debentures were redeemed on 31st March, 2020.
Illustration 9.17: From the following Balance Sheet of Yogeta lLtd., prepare cash flow statement, Sh.
how you
workings clearly.
Particulars Note No.31.3.2020 ) 31.3.2019 R
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
4,00,000
(a) Share capital 2,00,000
(b) Reserve and surplus 1 2,00,000 1,00,000
2. Non-current Liabilities
1,50,000 2,20,000
Long-term borrowings (10% Bank loan
3. Current Liabilities
(a) Short-term borrowings (Bank overdratt) 1,00,000
(b) Trade payables 70,000 50,000
(c) Short-term provision (Provision for tax) 50,000 30,000
Total 9,70,000 6,00,000
I . ASSETS
1. Non-current assets
(a) Fixed assets
7,00,000 4,00,000
Tangible (plant and machinery)
2. Current assets
1,70,0000 1,00,000
(a) Inventories
1,00,000 50,000
(b) Trade Receivables
50,000
(c)Cash and cash equivalents
9,70,000 6,00,000
Total
Notes to Accounts:

Particulars
31.3.2020 R 31.3.2019

1. Reserves and surplus 80,000

1,50,000
Balance in Statement of Profit and Loss 20.000
50,000
General Reserve
1,00,000
2,00,0000

Additional Information: R1,50.000.

on plant and machinery 50,000 was
1. Net Profit for the year after charging depreciation
amounted to R60,000.
2. Tax Provision created during the year
was repaid on 1.4.2019 and
Interim dividend was also paid. GyOvo.
3. Bank loan
tn I td for the year endine 31 March 2020
Illustratisn 8.74:Calculate Revenue from operations of BN Ltd. From the
following information:
Current assets 8,00,000
Quick ratio 1.5 1
Current ratio 2:1
Inventory turnover ratio 6 timeS
Goods were sold at a profit of 25% on cost
 Accountancy XII Part B - by Subhash Dey
8.96
IlLdstration 8.75: From the following information related to Naveen Ltd., calculate:
(a) Return on Investment
(b) Total Assets to Debt Ratio
Informaion: Fixed Assets 75,00,000; Current Assets 40,00,000; Current Liabilities 27,00,000; 129%
Debentures 780,00,000 and Net Profit before Interest, Tax and Dividend T14,50,000.
Ner Profir hefore Interest tax and Dividend
 Illustraon 8.76: From the following information, calculate the following ratios:
fa) Debt-Equity Ratio (b) Working Capital Turnover Ratio (c) Return on Investment
nformation: Equity Share Capital 50,000,General
Loss15,000; 9%Debentures 20,000;
Reserve5,000; Balance of Statement and
of Profit al
Trade Payables 15,000; Land and
20,000; Trade Receivables14,500; Cash and Cash Building 65,000; Equipment
and Tax rate 50%. Equivalents 5,500; Revenue from Operations u.b00