Q.32 From the Balance sheet and information given below, prepare cash flow statement. (6)
Balance Sheet
As at 31" March 2020
Particulars
31" March 2019
31" March 2020
LEQUITIES AND LIABILITIES
Creditors
35,200
A's Lonn
32,000
20,000
32,000
1,00,000
40.000
Lonn from bank
1,22,400
Capital
1,84,000
1,97,600
ILASSETS
Cash
5,600
Debiors
Stock
Land
Machinery
Building
8,000
24,000
28,000
32,000
64,000
28,000
40,000
20,000
40,000
44,000
48,000
1,84,000
1,97,600
During the year, machinery costing Rs.8,000 (Accumulated depreciation R$ 2,400) was sold for
Rs.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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