Depreciation provided on Machinery during the year was Rs. 30,000. 28. Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Simco Ltd as at 31.3.2015 and 31.3.2014 Note Particulars 31.3.2015 31.3.2014 No I Equity and Liabilities Shareholders’ Funds: a) Share capital 2,00,000 1,50,000 b) Reserves and Surplus 90,000 75,000 2. Non-Current Liabilities: Long-term Borrowings 87,500 87,500 3 Current Liabilities: a) Trade payables 10,000 76,000 ------------- -------------- Total 3,87,500 3,88,500 II Assets ------------- -------------- 1. Non-Current Assets: a) Fixed Assets i) Tangible 1,87,500 1,40,000 b) Non-Current Investments 1,05,500 1,02,000 2 Current Assets: a) Current Investments 12,500 33,500 b) Inventories 4,000 5,500 c) Trade receivables 9,500 23,000 d) Cash and cash equivalents 68,500 84,000 Total 3,87,500 3,88,500 Notes to Accounts: Note: 1 Particulars 31.3.2015 31.3.2014 Surplus (Balance in Statement of Profit & Loss) 90,000 75,000 6M 29. Following are the Balance Sheets of Krishtec Ltd. for the year ended 31st March 2011 and 2012. Particulars 2011-12 2010-11 Rs. Rs. Equity and Liabilities
Depreciation provided on Machinery during the year was Rs. 30,000. 28. Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Simco Ltd as at 31.3.2015 and 31.3.2014 Particulars Note No 31.3.2015 31.3.2014 I 2. 3 II 1. 2 Equity and Liabilities Shareholders’ Funds: a) Share capital b) Reserves and Surplus Non-Current Liabilities: Long-term Borrowings Current Liabilities: a) Trade payables Total Assets Non-Current Assets: a) Fixed Assets i) Tangible b) Non-Current Investments Current Assets: a) Current Investments b) Inventories c) Trade receivables d) Cash and cash equivalents 2,00,000 90,000 87,500 10,000 ------------- 3,87,500 ------------- 1,87,500 1,05,500 12,500 4,000 9,500 68,500 1,50,000 75,000 87,500 76,000 -------------- 3,88,500 -------------- 1,40,000 1,02,000 33,500 5,500 23,000 84,000 Total 3,87,500 3,88,500 Notes to Accounts: Note: 1 Particulars 31.3.2015 31.3.2014 Surplus (Balance in Statement of Profit & Loss) 90,000 75,000 6M 29. Following are the Balance Sheets of Krishtec Ltd. for the year ended 31st March 2011 and 2012. Particulars 2011-12 Rs. 2010-11 Rs. Equity and Liabilities