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Cash Flow Statement 4.59
Notes 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 60,000 50,000
75,000 60,000
2. Trade Payables
Creditors 45,000 50,000
Bills Payable 25,000 15,000
70,000 65,000
3. Short-term Provisions
Provision for Tax 25,000 15,000

Additional Information:
1. During the year ` 5,000 depreciation was charged on fixed assets.
2. Company has paid ` 12,000 interim dividend during the year.
3. Tax provided during the year ` 20,000.

[Ans.: Cash Flow from Operating Activities = ` 22,000; Cash Used in Investing Activities = ` 10,000;
Cash Flow from Financing Activities = ` 38,000; Net Increase in
Cash and Cash Equivalents = ` 50,000.]