On the basis of information given by Aradhana Ltd., prepare Cash Flow Statement for the year ending 31st March, 2021:
Aradhana Ltd.
Balance Sheet as on 31st March, 2021
| Particulars | Note No. | 31st March, 2020 | 31st March, 2021 |
|---|---|---|---|
| I. Equity and Liabilities 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus 2. Non-current Liabilities Long-term Borrowings 3. Current Liabilities (a) Trade Payables (b) Short Term provisions |
1 2 3 4 |
5,00,000 3,50,000 4,00,000 3,60,000 3,25,000 |
7,30,000 3,70,000 2,00,000 4,60,000 3,20,000 |
| Total | 19,35,000 | 20,80,000 | |
| II. Assets 1. Non-current Assets (a)Fixed Assets (i) Tangible Assets (ii) Intangible Assets (b) Long-term Loans and Advances 2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents |
5 6 |
4,50,000 3,10,000 4,00,000 2,70,000 2,40,000 2,65,000 |
5,00,000 3,02,000 4,30,000 2,90,000 2,60,000 2,98,000 |
| Total | 19,35,000 | 20,80,000 | |
Note to Accounts :
| Particulars | 31st March 2020 | 31st March 2021 |
|---|---|---|
| 1. Reserves and Surplus Statement of Profit and loss |
3,50,000 |
3,70,000 |
| 2. Long-term Borrowings 10% Debentures |
4,00,000 |
2,00,000 |
| 3. Trade Payables Creditors Bills Payable |
2,40,000 1,20,000 |
2,60,000 2,00,000 |
| 3,60,000 | 4,60,000 | |
| 4. Short-Term Provisions Provision for Tax |
3,25,000 |
3,20,000 |
| 5. Tangible Fixed Assets Machinery Less: Provision for Depreciation |
5,50,000 1,00,000 4,50,000 |
6,60,000 1,60,000 5,00,000 |
| 6. Intangible Fixed Assets Patents |
3,10,000 |
3,02,000 |
Additional Information:
- Debentures were redeemed on 1st April,2020.
- Tax paid during the year ₹2,80,000.
Marks-5, CBSE:2021-22/Term-2/Sample/Q-12
Answer :