12. The following are the Balance Sheets of Sivalika Drugs & Co. as on 31st December, 2012 and
2013
Liabilities
2012 2013
2012
Assets
2013
7
Equity Share Capital
Investments
43,200
IPaip
4,80,000 7,20,000 Discount on Issue of Shares 1,20,000 96.000
12% Preference Share Capital 2,60,000 1,20,000 Factory Building
2,00,000 1,20,000
General Reserve
48,000 72,000 Machinery
2,16,000 4,58,400
Profit & Loss Ale
64,800 Fixed deposits
24,000 84.000
Proposed Dividend -
67,200 93,600 Sundry Debtors -
1,80,000 2,59,200
70,000
Sundry Creditors
2.04.000 1.87 200
1,00,000 Stock
17,200
30.600
27,200 Bank
Bills payable
50,000
39,200 14,400 Cash
2000 17,200
Outstanding salary
67,200 76,800 Preliminary expenses
24,000 16,800
Provision for Taxation
10,48,800 12,88,800
10,48,800 12,88,800
You are required to determine Fund from Operation.
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