| Particulars | Note No. | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 7,20,000 | 6,00,000 | |
| (b) Reserves and Surplus: | |||
| Surplus i.e., Balance in Statement of Profit and Loss | 4,80,000 | 3,75,000 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings: | |||
| 10% Debentures | 2,70,000 | 4,50,000 | |
| 3. Current Liabilities | |||
| Trade Payables | 1,20,000 | 90,000 | |
| Total | 15,90,000 | 15,15,000 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| Fixed Assets (Tangible) | 1 | 7,50,000 | 7,20,000 |
| 2. Current Assets | |||
| (a) Inventories | 3,60,000 | 4,20,000 | |
| (b) Trade Receivables | 3,00,000 | 2,25,000 | |
| (c) Cash and Cash Equivalents | 1,80,000 | 1,50,000 | |
| Total | 15,90,000 | 15,15,000 |
Notes to Accounts
| Particulars | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) | ||
| 1. Fixed Assets (Tangible) | ||||
| Land | 2,40,000 | 3,00,000 | ||
| 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) | |||
| Plant and Machinery | 7,50,000 | 6,00,000 | ||
| Less: Accumulated Depreciation | 2,40,000 | 1,80,000 | ||
| 5,10,000 | 4,20,000 | 5,10,000 | 4,20,000 | |
| 7,50,000 | 7,20,000 |
Additional Information:
1. Interim Dividend of Rs. 75,000 has been paid during the year.
2. Debenture Interest paid during the year Rs. 27,000.
You are required to prepare Cash Flow Statement.
SOLUTION
