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Cash Flow Statement 4.41
Case (b) BALANCE SHEET (An Extract)
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
Shareholders’ Funds
Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit & Loss 6,00,000 2,00,000
II. ASSETS
Non-Current Assets
Property, Plant and Equipment and Intangible Assets—Intangible Assets
Goodwill 90,000 1,00,000

Case (c) BALANCE SHEET (An Extract)
Particulars 31st March, 31st March,
2024 (`) 2023 (`)

I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
Reserves and Surplus 6,00,000 2,00,000
2. Current Liabilities
Short-term Provisions:
Provision for Tax 1,50,000 1,00,000

Case (d) BALANCE SHEET (An Extract)
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
Shareholders’ Funds
Reserves and Surplus:
General Reserve 3,20,000 3,00,000
Surplus, i.e., Balance in Statement of Profit & Loss 6,00,000 2,00,000
9,20,000 5,00,000

Case (e) BALANCE SHEET (An Extract)
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
Shareholders’ Funds
Reserves and Surplus:
Surplus, i.e., Balance in Statement of Profit & Loss 6,00,000 2,00,000
II. ASSETS
Plant and Machinery 4,00,000 4,00,000
Less: Accumulated Depreciation (1,50,000) (1,00,000)
2,50,000 3,00,000

Additional Information: During the year, a part of machinery costing ` 50,000 (accumulated depreciation
thereon ` 40,000) was sold for ` 5,000.
[Ans.: (a) ` 4,50,000; (b) ` 4,10,000; (c) ` 4,50,000; (d) ` 4,20,000; (e) ` 4,95,000.]