Particulars | Note No. | 31st March, 2016 Amt (Rs.) | 31st March, 2017 Amt (Rs.) | |
I. | EQUITY AND LIABILITIES | |||
1. Shareholders' Funds | ||||
(a) Equity Share Capital | 3,00,000 | 3,60,000 | ||
(b) Reserves and Surplus | 1 | 1,60,000 | 2,00,000 | |
2. Non-current Liabilities | ||||
Long-term Borrowings | 2 | 2,62,000 | 3,78,000 | |
3. Current Liabilities | ||||
(a) Trade Payables | 16,000 | 20,000 | ||
(b) Cash Credit | 12,000 | 8,000 | ||
(c) Other Current Liabilities | 3 | 6,000 | 2,000 | |
Total | 7,56,000 | 9,68,000 | ||
II. | ASSETS | |||
1. Non-current Assets | ||||
Fixed Assets | ||||
(i) Tangible | 4 | 4,60,000 | 6,40,000 | |
(ii) | 5 | 20,000 | 10,000 | |
2. Current Assets | ||||
(a) Inventories | 40,000 | 34,000 | ||
(b) Trade Receivables | 6 | 1,36,000 | 1,68,000 | |
(c) Other Current Assets : Prepaid Expenses | 7 | 20,000 | 16,000 | |
(d) Cash and Cash Equivalents | 80,000 | 1,00,000 | ||
Total | 7,56,000 | 9,68,000 |
Particulars | 2016 Amt (Rs.) | 2017 Amt (Rs.) | |
1. | Reserves and Surplus | ||
General Reserve | 60,000 | 60,000 | |
Balance of Statement of Profit and Loss | 1,00,000 | 1,40,000 | |
1,60,000 | 2,00,000 | ||
2. | Long-term Borrowings | ||
12% Debentures | 1,02,000 | 1,38,000 | |
12% Public Deposits | 1,60,000 | 2,40,000 | |
2,62,000 | 3,78,000 | ||
3. | Other Current Liabilities | ||
Outstanding Expenses | 6,000 | 2,000 | |
6,000 | 2,000 | ||
4. | Fixed Assets (Tangible) | ||
Building | 3,00,000 | 4,40,000 | |
Plant | 1,60,000 | 2,00,000 | |
4,60,000 | 6,40,000 | ||
5. | Fixed Assets (Intangible) | ||
Goodwill | 20,000 | 10,000 | |
20,000 | 10,000 | ||
6. | Trade Receivables | ||
Debtors | 1,20,000 | 1,50,000 | |
Bills Receivables | 16,000 | 18,000 | |
7. | Other Current Assets | ||
Prepaid Expenses | 20,000 | 16,000 | |
20,000 | 16,000 |
(a) Depreciation charged on building Rs. 20,000 and plant Rs. 10,000. |
(b) Interest paid on debentures Rs. 14,400. New debentures of Rs. 36,000 were issued on 1st October, 2016. |
(c) Interest paid on deposits from public Rs. 19,200 for the year. |
Answer:
Net cash from operating activities = Rs. 91,600; Net cash used in investing activities = Rs. 2,10,000, Net cash from financing activities = Rs. 1,42,400
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