From the following balance sheets of Rolta India Ltd., prepare a Cash Flow Statement :
Liabilities
2018 2019
Assets
2018
2019
₹
4,00,000
2,00,000
1,00,000
90,000
80,000
Equity share capital
3,00,000 3,00,000 Fixed assets
3,00,000
Retained earnings
80,000 1,30,000 10% investments
1,80,000
10% debentures
1,50,000 3,00,000 Stock
80,000
Creditors
1,00,000 1,20,000 Debtors
65,000
Outstanding expenses
25,000 20,000 Cash at bank
35,000
Provision for doubtful debts 15,000 20,000 Discount on issue
of debentures
10,000
6,70,000 8,90,000
6,70,000
Other information :
(i) Interim dividend paid @ 15%.
(ii) Addition in debentures and investments took place at the end of December, 2019.
(ii) Depreciation provided during the year 35,000.
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