Prepare Cash Flow Statement from the following:

STATEMENT OF PROFIT AND LOSS
for the year ended 31st March, 2019

ParticularsNote No.Amount (Rs.)
I. Revenue from Operations (Net Sales)36,00,000
II. Expenses
    Purchases of Stock-in-Trade28,16,000
    Change in Inventories of Stock-in-Trade(65,000)
    Finance Costs15,000
    Depreciation and Amortisation Expenses80,000
    Other Expenses5,34,000
Total33,80,000
III. Profit before Tax (I − II)2,20,000
IV. Less: Provision for Tax40,000
V. Profit after Tax (III − IV)1,80,000

BALANCE SHEET
as at 31st March, 2019

ParticularsNote No.31st March, 2019
Amount (Rs.)
31st March, 2018
Amount(Rs.)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
 (a) Share Capital6,00,0005,00,000
 (b) Reserves and Surplus13,00,0001,20,000
2. Non-Current Liabilities
 Long-term Loan1,20,0001,50,000
3. Current Liabilities
(a) Short-term Borrowings: Bank Overdraft13,000
(b) Trade Payables (Creditors)2,85,0002,38,000
(c) Short-term Provision: Provision form Tax44,00030,000
Total13,62,00010,38,000
II. ASSETS
1. Non-Current Assets
  Fixed Assets6,20,0004,00,000
2. Current Assets
(a) Short-term Investments (Marketable Security)34,00020,000
(b) Inventories3,28,0002,63,000
(c) Trade Receivables3,48,0003,10,000
(d) Cash and Cash Equivalents232,00045,000
Total13,62,00010,38,000

  Notes to Accounts

Particulars31st March, 2019
Amount (Rs.)
31st March, 2018
Amount (Rs.)
1. Reserves and Surplus
    Surplus, i.e., Balance in Statement of Profit and Loss3,00,0001,20,000
2. Cash and Cash Equivalents
    Cash in Hand32,00017,000
    Cash at Bank28,000
 32,00045,000

SOLUTION


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