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Cash Flow Statement 4.43
Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Reserves and Surplus
Surplus, i.e., Balance in Statement of Profit & Loss 58,000 50,000
2. Short-term Borrowings
Current Maturities of Long-term Debts (Mortgage Loan) ... 30,000
3. Property, Plant and Equipment and Intangible Assets
Property, Plant and Equipment 2,96,000 1,72,000
Intangible: Goodwill 45,000 60,000
3,41,000 2,32,000
4. Cash and Cash Equivalents
Cash-in-Hand 16,000 50,000
Cash at Bank 2,000 30,000
18,000 80,000

[Ans.: Cash Used in Operating Activities = ` 8,000; Cash Used in Investing Activities = ` 1,24,000;
Cash Flow from Financing Activities = ` 70,000;
Net Decrease in Cash and Cash Equivalents = ` 62,000.]
[Hint: No interest on mortgage loan is calculated because the rate of interest is not given.]

10. From the following Balance Sheet of Varun Ltd. as at 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 1,50,000 1,25,000
(b) Reserves and Surplus 1 75,000 60,000
2. Non-Current Liabilities
Long-term Borrowings : Bank Loan 20,000 ...
3. Current Liabilities
(a) Short-term Borrowings: Bank Overdraft 10,000 5,000
(b) Trade Payables 2 70,000 65,000
(c) Short-term Provisions 3 25,000 15,000
Total 3,50,000 2,70,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
—Property, Plant and Equipment 30,000 20,000
(b) Non-current Investments 10,000 15,000
2. Current Assets
(a) Inventories (Stock) 1,20,000 87,000
(b) Trade Receivables (Debtors) 90,000 98,000
(c) Cash and Cash Equivalents 1,00,000 50,000
Total 3,50,000 2,70,000