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Cash Flow Statement 4.29
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 of Investments A/c 200
(Balancing Figure) (Statement of Profit & Loss)
By Balance c/d 8,000
11,000 11,000

4. Dr. MACHINERY ACCOUNT Cr.
Particulars ` Particulars `

To Balance b/d 32,000 By Depreciation A/c 4,000
To Bank A/c 13,000 By Balance c/d 41,000
45,000 45,000
Illustration 16. From the following Balance Sheet of X Ltd., prepare Cash Flow Statement:
Particulars Note No. 31st March, 2024 31st March, 2023
` `
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 1 6,30,000 5,60,000
(b) Reserves and Surplus:
Surplus, i.e., Balance in Statement of Profit & Loss 3,08,000 1,82,000
2. Current Liabilities
(a) Trade Payables 2,64,000 1,66,000
(b) Other Current Liabilities 14,000 28,000
(c) Short-term Provisions (Provision for Tax) 16,000 16,000
Total 12,32,000 9,52,000
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
Property, Plant and Equipment—Plant and Machinery 3,92,000 2,80,000
2. Current Assets
(a) Inventories 1,26,000 1,82,000
(b) Trade Receivables 6,30,000 4,20,000
(c) Cash and Cash Equivalents 84,000 70,000
Total 12,32,000 9,52,000
Note to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Share Capital
Equity Share Capital 4,30,000 3,60,000
8% Preference Share Capital 2,00,000 2,00,000
6,30,000 5,60,000
Additional Information:
1. An old machinery having book value of ` 42,000 was sold for ` 56,000.
2. Depreciation provided on machinery during the year ` 28,000.
3. Interim Dividend paid on equity shares during the current year ` 56,000.