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Cash Flow Statement—Based on Accounting Standard-3 (Revised)                   3.11

                      II.  ASSETS
                        1.  Non-Current Assets
                          Fixed Assets:
                          (a)  Tangible Assets                                5       3,20,000   2,30,000
                          (b)  Intangible Assets (Goodwill)                             5,000    10,000
                        2.  Current Assets
                          (a)  Inventories                                             75,000    60,000
                          (b)  Trade Receivables                              6        26,000    28,000
                          (c)  Cash and Bank Balances: Cash                            50,000    40,000
                          (d)  Other Current Assets                           7         8,000    10,000
                         Total                                                        4,84,000   3,78,000

                     Notes  to Accounts
                     Particulars                                                     31st March,   31st March,
                                                                                      2019 (`)   2018 (`)
                      1.  Reserves and Surplus
                         General Reserve                                               30,000    30,000
                         Surplus, i.e., Balance in Statement of Profit and Loss        70,000    50,000
                                                                                      1,00,000   80,000
                      2.  Long-term Borrowings
                         12% Debentures                                                69,000    51,000
                         12% Public Deposits                                          1,20,000   80,000
                                                                                      1,89,000   1,31,000
                      3.  Short-term Borrowings
                         Cash Credit                                                    1,000     3,000
                      4.  Trade Payables
                         Creditors                                                     10,000     8,000
                         Bills Payable                                                  4,000     6,000
                                                                                       14,000    14,000
                      5.  Fixed Assets (Tangible)
                        Building                                                      2,20,000  1,50,000
                         Plant                                                        1,00,000   80,000
                                                                                      3,20,000   2,30,000
                      6.  Trade Receivables
                        Debtors                                                        17,000    20,000
                         Bills Receivable                                               9,000     8,000
                                                                                       26,000    28,000
                      7.  Other Current Assets
                         Accrued Income                                                 6,000    10,000
                         Prepaid Expenses                                               2,000      ...
                                                                                        8,000    10,000

                     Additional Information:
                       (i)  Depreciation charged on Building ` 10,000.
                       (ii)  Depreciation charged on Plant ` 5,000.
                      (iii)  Interest paid on Debentures ` 7,200 for the year.

                      (iv)  Interest paid on Public Deposits ` 9,600 for the year.
                     From  the  above  information,  prepare  Cash  Flow  Statement  as  per  Accounting  Standard-3
                     for the year ended 31st March, 2019.                                (ISC 2012, Modified)
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