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Cash Flow Statement 4.25
3. Dr. 10% INVESTMENTS ACCOUNT Cr.
Particulars ` Particulars `

To Balance b/d 3,000 By Bank A/c 2,800
To Bank A/c (Purchase) 8,000 By Loss on Sale (Statement of Profit & Loss) 200
(Balancing Figure) By Balance c/d 8,000
11,000 11,000

Illustration 14. From the following Balance Sheet of XY Ltd. as on 31st March, 2024,
prepare Cash Flow Statement:
Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 1 8,50,000 4,60,000
(b) Reserves and Surplus 2 1,70,000 2,60,000
2. Non-Current Liabilities
Long-term Borrowings:
10% Debentures 1,80,000 1,80,000
3. Current Liabilities
Short-term Borrowings 3 ... 20,000
Total 12,00,000 9,20,000
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
—Property, Plant and Equipment (Machinery) 7,00,000 5,00,000
2. Current Assets
(a) Inventories 2,50,000 2,10,000
(b) Trade Receivables 1,90,000 1,40,000
(c) Cash and Cash Equivalents 60,000 50,000
(d) Other Current Assets 4 ... 20,000
Total 12,00,000 9,20,000

Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Share Capital
Equity Share Capital 7,50,000 4,00,000
8% Preference Share Capital 1,00,000 60,000
8,50,000 4,60,000
2. Reserves and Surplus
Securities Premium ... 20,000
General Reserve 50,000 70,000
Surplus, i.e., Balance in Statement of Profit & Loss 1,20,000 1,70,000
1,70,000 2,60,000
3. Short-term Borrowings
Current Maturities of Long-term Debts (10% Debentures) ... 20,000
4. Other Current Assets
Share Issue Expenses ... 20,000
Additional Information:
(i) During the year machine costing ` 80,000 was sold for ` 50,000.
(ii) Dividend paid ` 80,000. (Delhi 2008, Modified)