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M.210 An Aid to Accountancy—CBSE XII
2. Long-term Borrowings
10% Debentures 1,60,000 1,00,000
3. Fixed Assets—Tangible
Machinery (Cost) 10,70,000 7,00,000
Less: Accumulated Depreciation 1,20,000 95,000
9,50,000 6,05,000
4. Cash and Cash Equivalents
Cash-in-Hand 1,20,000 1,05,000
Cash at Bank 80,000 65,000
2,00,000 1,70,000
Additional Information:
(i) During the year, Machinery Costing ` 70,000 (accumulated depreciation of ` 55,000)
was sold at a profit of ` 10,000.
(ii) At the end of the year, some Non-current Investments costing ` 40,000 were sold at a
profit of 20%. (6)
