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Q.No-1 From the following Balance Sheet of Kiero Ltd. and the additional information as on 31st March, 2018,
prepare a Cash Flow Statement:
KIERO LTD.
BALANCE SHEET AS 31ST MARCH 2018
Particulars Note 31st March,2018 (₹) 31st March,2017 (₹)
1. EQUITY AND LIABILITIES (1) Shareholders' Funds (a) Share Capital 7,90,000 5,80, (b) Reserves and Surplus 1 4,60,000 1,20, (2) Non-Current Liabilities Long term Borrowings 2 5,00,000 3,00, (3) Current Liabilities (a) Short-term borrowings 3 1,15,000 42, (b) Short-term Provisions 4 1,18,000 46, Total 19,83,000 10,88, II. ASSETS (1) Non-Current Assets Property, Plant and Equipment and Intangible Assets (i) Property Plant and Equipment 5 9,80,000 6,35, (ii) Intangible Assets 6 2,68,000 1,70, (2) Current Assets (a) Current Investments 1,40,000 70, (b) Trade Receivables 4,40,000 1,50, (c) Cash and Cash Equivalents 1,55,000 63, Total 19.83,000 10,88,
Note Particulars 31st March, 2018
31st March,
1. Reserves and Surplus 3,20,000 60,
Surplus (Balance in Statement of Profit and Loss) 1,40,000 60,
General Reserve 4,60,000 1,20,
2 Long-term Borrowings 5,00,000 3,00,
12% Debentures 5,00,000 3,00,
3. Short-term Borrowings 1,15,000 42,
Bank Overdraft 1,15,000 42,
4 Short-term Provisions 1,18,000 46,
Provision for Tax 1,18,000 46,
5. Property, Plant and Equipment
Property, Plant and Equipment
Plant and Machinery 11,00,000 7,50,
Less: Accumulated Depreciation (1,20,000) (1,15,000)
6. Intangible Assets 2,68,000 1,70,
Goodwill 2,68,000 1,70,
Q.2. From the following Balance Sheet of Anuradha Ltd. as at 31st March,2022, calculate Cash
from Operating Activities:
Particulars Note No. 31.3.2022 31.3.
1. Equity and Liabilities 1. Shareholders’ funds (a) Share Capitals 1 3,00,000 2,50, (b) Reserves and Surplus 2 1,50,000 1,00, 2. Non-Current Liabilities (a) Long-Term Borrowings 3 75,000 25, 3. Current Liabilities (a) Trade Payables 25,000 50, (b) Other Current Liabilities 4 50,000 75, **TOTAL 6,00,000 5,00, II.ASSETS:
- Non-Current Assets** Property, Plant and Equipment and Intangible Assets (a) Property, Plant and Equipment 5 4,50,000 2,74, (b) Intangible Assets 6 24,000 26, 2. Current Assets (a) Inventories 76,000 1,00, (b) Trade Receivables 20,000 10, (c) Cash and Equivalents 30,000 90, TOTAL 6,00,000 5,00,
Notes To Account
Note No. Particulars 31 st^ March,2022 31 st^ March,
1 Share Capital
Equity Share Capital 3,00,000 2,50,
2 Reserves and Surplus
Surplus (Balance in the
statements of
Profit and Loss)
3 Long-Term Borrowings 75,000 25,
12% Debentures
4 Other Current Liabilities 50,000 75,
Outstanding Rent
5 Tangible Assets 4,00,000 2,00,
(a) Land and Building 50,000 74,
(b) Furniture 4,50,000 2,74,
6 Intangible Assets 24,000 26,
Patents
Q.4. Cash flow from the operating activities of Pinnacle Ltd. for the year ended 31st March,
was Rs 28,000. The Balance Sheet along with notes to accounts of Pinnacle Ltd. as at 31st
March,2019 is given below:
Particulars Note No. 31 st^ March,2019 (₹) 31 st^ March,2018 (₹)
1 - EQUITY AND LIABILITIES:
Shareholders Funds
(a) Share Capital 1 9,00,000 5,00,
(b)Reserves and Surplus 90,000 1,10,
2 - Long-Current Liabilities
(a) Long-term Borrowings 2 3,00,000 2,00,
3 - Current Liabilities
(a) Trade Payables 60,000 80,
TOTAL 13,50,000 8,90,
II-ASSETS: 7,46,000 5,24,
1 Non-Current Assets
(a) Property, Plant and
Equipment and Intangible
Assets
(i) Property, plant and
Equipment
(ii) Intangibe Assets 4 1,30,000 20,
2 Current Assets 2,00,000 1,30,
(a) Current Investments 2,38,000 1,40,
(b) Inventories
(c) Cash and Cash Equivalents
TOTAL 13,50,000 8,90,
Notes To Exchange
Note No. Particulars 31 st^ March,2019(₹) 31 st^ March,2018(₹) 1 Reserves and Surplus: 90,000 1,10, (Balance and Statement of Profit and Loss) 2 Long-Term Borrowings: 3,00,000 2,00, 9% Debentures 3 Property, Plant and Equipment 8,86,000 6,04, Plant and Machinery 1,40,000 80, Accumulated Depreciation 7,46,000 5,24, 4 Intangible Assets: 36,000 76, Goodwill
Q.5. From the following Balance Sheet of Mayur Ltd. And the additional information as at 31st
March, 2018 prepare a Cash Flow Statement:
Particulars Note No. 31 st^ March, (₹) 31 st^ March, (₹) 1 - EQUITY AND LIABILITIES: Shareholders’ Funds (a) Share Capital 1 30,00,000 20,00, (b)Reserves and Surplus 30,00,000 4,00, 2 - Non-Current Liabilities (a) Long-term Borrowings 2 4,00,000 3,00, 3 - Current Liabilities (a) Trade Payables 3 1,70,000 2,50, (b) Short-Term Provisions 76,000 64, TOTAL 39,46,000 30,14, II-ASSETS: 1 Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets 4 29,00,000 23,00, (i) Property, plant and Equipment (ii) Intangibe Assets 5 2,70,000 1,60, 2 Current Assets (a) Current Investments 2,20, (b) Inventories 1,10,000 2,30, (c) Cash and Cash Equivalents 4,46,000 1,30, 1,94, TOTAL 39,46,000 30,14,
Notes To Accounts
Note No. Particulars 31 st^ March,2015 (₹) 31 stMarch,2014(₹)
1 Reserves and Surplus 3,00,000 4,00,
Surplus ,i e.,(Balance in Statement
of Profit and Loss)
2 Long-term Borrowings 4,00,000 3,00,
12% Debentures 4,00,000 3,00,
3 Short-term Provisions 76,000 64,
Provision for Taxation 76,000 64,
4 Property, Plant and Equipment 36,00,000 28,00,
Machinery 7,00,000 5,00,
Accumulated Depreciation 29,00,000 23,00,
5 Intangible Assets: 24,06,000 16,42,
Goodwil - 4,00,000 - 2,02,
