Page 52 - MA12

Cash Flow Statement—Based on Accounting Standard-3 (Revised) 3.27
Note to Accounts

Particulars 31st March,
2019 (`)
1. Reserves and Surplus
Securities Premium Reserve 75,000
Less: Share Issue Expenses Written off 75,000 ...
Surplus, i.e., Balance in Statement of Profit and Loss 3,50,000
Less: Share Issue Expenses Written off 1,00,000 2,50,000
2,50,000

Calculate Cash Flow from Financing Activities of the company for the year ended 31st March, 2019.
5. Calculate Operating Profit before Working Capital Changes from the following information and Balance
Sheet as at 31st March, 2019:
Particulars Note No. 31st March, 31st March,
2019 (`) 2018 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 8,50,000 5,00,000
(b) Reserves and Surplus 1 4,50,000 3,20,000
2. Current Liabilities
(a) Trade Payables 2 95,000 70,000
(b) Other Current Liabilities 3 30,000 15,000
(c) Short-term Provisions 4 1,50,000 1,00,000
Total 15,75,000 10,05,000
II. ASSETS
1. Non-Current Assets
Fixed Assets—Tangible Assets 12,00,000 7,30,000
2. Current Assets 3,75,000 2,75,000
Total 15,75,000 10,05,000

Notes to Accounts
Particulars 31st March, 31st March,
2019 (`) 2018 (`)
1. Reserves and Surplus
Investments Fluctuation Reserve 50,000 40,000
Surplus, i.e., Balance in Statement of Profit and Loss 4,00,000 2,80,000
4,50,000 3,20,000
2. Trade Payables
Trade Creditors 70,000 50,000
Bills Payable 25,000 20,000
95,000 70,000
3. Other Current Liabilities
Outstanding Expenses 30,000 15,000
4. Short-term Provisions
Provision for Tax 1,50,000 1,00,000