| Particulars | Note No. | 31st March, 2012 Amount (Rs.) | 31st March, 2011 Amount (Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 12,00,000 | 8,00,000 | |
| (b) Reserves and Surplus (Surplus, i.e., Balance in Statement of Profit and Loss) | 3,50,000 | 4,00,000 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 4,40,000 | 3,50,000 | |
| 3. Current Liabilities | |||
| (a) Trade Payables | 60,000 | 50,000 | |
| Total | 20,50,000 | 16,00,000 | |
| II. ASSETS | |||
| 1, Non-Current Assets | |||
| Fixed Assets: | |||
| Tangible Assets | 12,00,000 | 9,00,000 | |
| 2. Current Assets | |||
| (a) Inventories | 2,00,000 | 1,00,000 | |
| (b) Trade Receivables | 3,10,000 | 2,30,000 | |
| (c) Cash and Cash Equivalents | 3,40,000 | 3,70,000 | |
| Total | 20,50,000 | 16,00,000 |
Prepare a Cash Flow Statement after taking into account the following adjustments:
(a) The company paid Interest Rs. 36,000 on its long-term borrowings.
(b) Depreciation charged on tangible fixed assets was Rs. 1,20,000
SOLUTION
