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Cash Flow Statement 4.27
Illustration 15. From the following Balance Sheet of ABC Ltd. as at 31st March, 2024,
prepare the Cash Flow Statement:

Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital: Equity Share Capital 35,000 30,000
(b) Reserves and Surplus 1 22,000 15,500
2. Non-Current Liabilities
Long-term Borrowings:
10% Debentures 25,000 15,000
3. Current Liabilities:
(a) Short-term Borrowings—Bank Overdraft 1,000 700
(b) Trade Payables 10,000 6,800
(c) Other Current Liabilities 1,500 1,000
Total 94,500 69,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
(i) Property, Plant and Equipment: Machinery 41,000 32,000
(ii) Intangible Assets: Goodwill 8,000 10,000
(b) Non-current Investments (10% Investments) 8,000 3,000
2. Current Assets
(a) Inventories 5,500 4,000
(b) Trade Receivables 19,000 8,000
(c) Cash and Cash Equivalents 13,000 12,000
Total 94,500 69,000

Note to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Reserves and Surplus
General Reserve 15,000 10,000
Surplus, i.e., Balance in Statement of Profit & Loss 7,000 5,500
22,000 15,500

Additional Information:
1. Investments costing ` 3,000 were sold for ` 2,800 during the year.
2. A new machine was purchased for ` 13,000. Depreciation of ` 4,000 has been charged
on machinery,
3. During the year, company purchased its own Debentures for ` 4,500 (Face Value ` 5,000)
and sold them at a gain (profit) of ` 300.