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4.52 Analysis of Financial Statements—CBSE XII
Additional Information:
1. Interest received on Investment: ` 45,000.
2. Proposed dividend for the years ended 31st March, 2023 and 2024 were ` 60,000 and ` 90,000 respectively.
You are required to prepare Cash Flow Statement.
[Ans.: Cash Flow from Operating Activities = ` 1,44,000; Cash Used in Investing Activities = ` 2,70,000;
Cash Flow from Financing Activities = ` 1,47,000; Net Increase in Cash and Cash Equivalents = ` 21,000.]
18. Nazma Ltd. received interest on an item and the accountant classified it under financing activity while
preparing Cash Flow Statement. Name another item for which such a treatment is possible.
(Delhi 2016 C)
Note by Authors: There seems to be printing error. Please read ‘Investing Activity’ in place of ’Financing Activity’.
19. From the following Balance Sheets of X Ltd., prepare Cash Flow State ment:
Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 4,00,000 3,00,000
(b) Reserves and Surplus:
Surplus, i.e., Balance in Statement of Profit & Loss 1,10,000 85,000
2. Non-Current Liabilities
Long-term Borrowings: Bank Loan 75,000 75,000
3. Current Liabilities
(a) Short-term Borrowings 1 ... 25,000
(b) Trade Payables (Creditors) 2,95,000 3,10,000
(c) Short-term Provisions 2 60,000 45,000
Total 9,40,000 8,40,000
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
—Property, Plant and Equipment 3 4,15,000 3,20,000
2. Current Assets
(a) Inventories (Stock) 2,25,000 2,00,000
(b) Trade Receivables 4 3,00,000 2,90,000
(c) Cash and Cash Equivalents ... 30,000
Total 9,40,000 8,40,000

Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Short-term Borrowings
Current Maturities of Long-term Debts (Bank Loan) ... 25,000
2. Short-term Provisions
Provision for Tax 60,000 45,000
3. Property, Plant and Equipment
Plant and Machinery 5,50,000 4,00,000
Less: Accumulated Depreciation 1,35,000 80,000
4,15,000 3,20,000
4. Trade Receivables
Debtors 1,90,000 2,10,000
Bills Receivable 1,10,000 80,000
3,00,000 2,90,000