6. Malvika Ltd. reported surplus in profit and loss statement of 90,000 for the year ended 31st March, 2018
after considering the following:
₹
5,000
(a) Tax paid during the year
12,000
2,000 W
5,000
(e) Machinery costing ? 40,000 (accumulated depreciation thereon being ? 18,000) was sold during the year
at a loss of 17,000.
Extracts of its Balance Sheet at the beginning and at the end of the year
01.04.2017 | 31.03.2018
Particulars
(२)
Trade Receivables
16,000 20,000
c
mus
Inventories
15,000 12,000
Cash at Bank
10,000 8,000
Trade Payables
16,000 15,000
Provision for Taxation
16,000 16,000
Current Investments
2,000 5,000
Plant and Machinery (Net value)
1,30,000 94,000
You are required to calculate Cash from Operating Activities as per Accounting Standard–3. Show your
working clearly.
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