Q.32 From the Balance sheet and information given below, prepare cash flow statement. (6)
Balance Sheet
As at 31" March 2020
31" March 2019
31 March 2020
Particulars
LEQUITIES AND LIABILITIES
Creditors
32,000
35,200
A's Loan
20,000
32,000
40,000
Loan from bank
1,00,000
1,22,400
Capital
1,84,000
1.97,600
II. ASSETS
Cash
8,000
5,600
Debtors
24,000
40,000
Stock
28,000
32,000
64,000
20,000
40,000
Land
44,000
Machinery
Building
28.000
48,000
1,84,000
1.97,600
During the year, machinery costing Rs.8,000 (Accumulated depreciation Rs.2,400) was sold for
R$ 4,000. The provisions for depreciation against machinery as on 31" March 2019 and 31" March 2020
were Rs.20,000 and Rs.32,000 respectively. Net profit for the year amounting to Rs.36,000.
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Answer:
64,000
20,000
40,000
Land
44,000
Machinery
Building
28.000
48,000
1,84,000
1.97,600
During the year, machinery costing Rs.8,000 (Accumulated depreciation Rs.2,400) was sold for
R$ 4,000. The provisions for depreciation against machinery as on 31" March 2019 and 31" March 2020
were Rs.20,000 and Rs.32,000 respectively. Net profit for the year amounting to Rs.36,000
Explanation:
64,000
20,000
40,000
Land
44,000
Machinery
Building
28.000
48,000
1,84,000
1.97,600
During the year, machinery costing Rs.8,000 (Accumulated depreciation Rs.2,400) was sold for
R$ 4,000. The provisions for depreciation against machinery as on 31" March 2019 and 31" March 2020
were Rs.20,000 and Rs.32,000 respectively. Net profit for the year amounting to Rs.36,000
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