Question

41. From the following Balance Sheet, prepare Cash Flow Statement:
BALANCE SHEET as at...
Particulars
Note No. 31st March, 31st March,
2020 (5) 2019)
2,50,000
70,000
2,00,000
50,000
80,000
1,00,000
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital
(b) Reserves and Surplus (General Reserve)
2. Non-Current Liabilities
Long-term Borrowings (12% Debentures)
3. Current Liabilities
(a) Trade Payables
(b) Other Current Liabilities
Total
II. ASSETS
1. Non-Current Assets
Fixed Assets:
(i) Tangible Assets
(ii) Intangible Assets (Goodwill)
2. Current Assets
(a) Inventories
(b) Trade Receivables
(c) Cash and Cash Equivalents
Total
1,60,000
20,000
5,80,000
60,000
25,000
4,35,000
4,10,000
2,000
3,00,000
10,000
90,000
60,000
18,000
5,80,000
70,000
40,000
15,000
4,35,000​

Answer 1

cash flow from operating activities is 95000, investing is (110000) and from financing is 18000 net inc/dec in cash and cash equivalents is 3000