From the following Balance Sheet of Anuradha Ltd. as at 31st March, 2022, calculate Cash from Operating Activities:
Balance Sheet of Anuradha Ltd. as at 31st March, 2022
| Particulars | Note No. | 31.03.2021 ₹ |
31.03.2020 ₹ |
|---|---|---|---|
| I Equity and Liabilities: | |||
| Shareholders’ Funds | |||
| (a) Share Capital | 1 | 3,00,000 | 2,50,000 |
| (b) Reserves and Surplus | 2 | 1,50,000 | 1,00,000 |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 3 | 75,000 | 25,000 |
| 3. Current Liabilities | |||
| (a) Trade Payables | 25,000 | 50,000 | |
| (b) Other Current Liabilities | 4 | 50,000 | 75,000 |
| Total | 6,00,000 | 5,00,000 | |
| II Assets : | |||
| 1. Non-Current Assets | |||
| (a) Fixed Assets | |||
| (i) Tangible Assets | 5 | 4,50,000 | 2,74,000 |
| (ii) Intangible Assets | 6 | 24,000 | 26,000 |
| 2. Current Assets | |||
| (a) Inventories | 76,000 | 1,00,000 | |
| (b) Trade Receivables | 20,000 | 10,000 | |
| (c) Cash and Cash Equivalents | 30,000 | 90,000 | |
| Total | 6,00,000 | 5,00,000 |
Note to Accounts :
| Note No. | Particulars | 31.03.2022 ₹ |
31.03.2021 ₹ |
|---|---|---|---|
| 1 | Share Capital | ||
| Equity Share Capital | 3,00,000 | 2,50,000 | |
| 2 | Reserves and Surplus | ||
| Surplus (Balance in the Statement of Profit and Loss) | 1,50,000 |
1,00,000 |
|
| 3 | Long-term Borrowings | ||
| 12% Debentures | 75,000 | 25,000 | |
| 4 | Other Current Liabilities | ||
| Outstanding Rent | 50,000 | 75,000 | |
| 5 | Tangible Assets | ||
| Land and Buildings | 4,00,000 | 2,00,000 | |
| Furniture | 50,000 | 74,000 | |
| 4,50,000 | 2,74,000 | ||
| 6 | Intangible Assets | ||
| Patents | 24,000 | 26,000 |
Additional Information:
(i) ₹ 50,000, 12% Debentures were issued on 31st March, 2022.
(ii) During the year ₹24,000 was charged as depreciation on furniture.
Marks-5, CBSE:2021-22/Term-2/Zone-4/Set-1/Q-12
Answer :