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From the following Balance Sheet of ABC Ltd., prepare the Cash Flow
Notes to Accounts
Statement
Particles
Particulars
Note No 31st March 31st March
2019 2018 (
31st March 31st March
2019 (0) 2018 )
1. Reserves and Surplus
General Reserve
Surplus ic, Balance in Statement of Profit and Loss
35,000
22,000
30,000
5,500
15,000
7,000
22,000
10,000
(4,500)
5,500
1
25,000
15,000
2. Trade Payables
Sundry Creditors
Bils Payable
7.500
11.000
1,500
12,500
1,000
8,500
2
L EQUITY AND LIANLITIES
1. Shareholders' Funds
la) Share Capital
(W Reserves and Surplus
2. Man-Current Labilides
Long Tam Paronings
10% Debentures
3. Current Liabilities
(a) Short-term Borrowings -Cash Credit
(b) Trade Payables
Total
II. ASSETS
1. Non Current Assets
(a) Faed Assets (Net
(b) Non-current Investmets 10% Investments
2. Current Assets
la) Inventories
(b) Trade Receivables
Id Cash and Cash Equivalents
Total
5,000
12.500
99.500
4,000
8.500
63,000
3. Fixed Assets
Machinery (Cost
)
less Provision for Depreciation
54.000
13,000
41,000
41,000
9,000
32.000
3
41,000
32,000
8.000
3,000
10.500
19,000
21,000
8,000
8.000
12,000
63,000
Additional Information:
1. Investments costing * 3,000 were sold for * 2,800 during the year.
2. A new machine was purchased for 13,000.
99,500
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