(2)CurrentAssets (a)Inventories 2,50,000 2,00,000 (b) TradeReceivables 5,00,000 3,00,000 (b) Cash and CashEquivalents 90,000 60,000 Total 25,80,000 16,60,000 Notes toAccounts: S.No. Particulars Ason 31.3.2014 Ason 31.3.2013 (Rs.) (Rs.) 1. ReservesandSurplusSurplus 5,00,000 4,00,000 (i.e.balance inStatementofProfit andLoss) 2. 80,000 60,000 fortax 3. 17,60,000 10,00,000 (1,60,000) (1,00,000) LessAccumulated depreciation 4. Intangible 1,40,000 2,00,000 AssetsGoodwill Preparea CashFlow Statementaftertaking intoaccount the following adjustment: (i)Taxpaid duringthe yearamounted toRs.70,000. (6)
(2)CurrentAssets 2,50,000 2,00,000 (a)Inventories (b) TradeReceivables 5,00,000 3,00,000 (b) Cash and CashEquivalents 90,000 60,000 Total 25,80,000 16,60,000 Notes toAccounts: S.No. Particulars Ason 31.3.2014 (Rs.) Ason 31.3.2013 (Rs.) 1. 2. 3. 4. ReservesandSurplusSurplus (i.e.balance inStatementofProfit andLoss) fortax LessAccumulated depreciation Intangible AssetsGoodwill 5,00,000 80,000 17,60,000 (1,60,000) 1,40,000 4,00,000 60,000 10,00,000 (1,00,000) 2,00,000 Preparea CashFlow Statementaftertaking intoaccount the following adjustment: (i)Taxpaid duringthe yearamounted toRs.70,000. (6)
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