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4.18 Analysis of Financial Statements—CBSE XII
4. Dr. ACCUMULATED DEPRECIATION ACCOUNT Cr.

Particulars ` Particulars `
To Machinery A/c (Transfer) 6,000 By Balance b/d 22,000
To Balance c/d 30,000 By Depreciation A/c (Balancing Figure) 14,000
(Statement of Profit & Loss)
36,000 36,000

Illustration 11. From the following Balance Sheet of ABC Ltd., prepare Cash Flow Statement:
Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)

I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 5,00,000 5,00,000
(b) Reserves and Surplus 1 2,75,000 1,50,000
2. Non-Current Liabilities
Long-term Borrowings 2 6,00,000 4,75,000
3. Current Liabilities
(a) Short-term Borrowings 3 75,000 50,000
(b) Trade Payables 1,75,000 1,00,000
(c) Short-term Provisions 4 1,25,000 1,00,000
Total 17,50,000 13,75,000
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
(i) Property, Plant and Equipment 5 10,75,000 9,25,000
(ii) Intangible Assets 6 25,000 37,500
2. Current Assets
(a) Inventories 2,50,000 1,37,500
(b) Trade Receivables 2,25,000 1,25,000
(c) Cash and Cash Equivalents 1,37,500 1,00,000
(d) Other Current Assets 7 37,500 50,000
Total 17,50,000 13,75,000

Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Reserves and Surplus
General Reserve 87,500 50,000
Surplus, i.e., Balance in Statement of Profit & Loss 1,87,500 1,00,000
2,75,000 1,50,000
2. Long-term Borrowings
10% Debentures 3,75,000 2,50,000
Mortgage Loan 2,25,000 2,25,000
6,00,000 4,75,000
3. Short-term Borrowings
Bank Overdraft 55,000 25,000
Cash Credit 20,000 25,000
75,000 50,000
4. Short-term Provisions
Provision for Tax 1,25,000 1,00,000