CASH FLOW STATEMENT- Full Fledged Question Part - 7 Class 12th Accounts Session 2024-25

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CASH FLOW STATEMENT- Full Fledged Question Part - 7 Class 12th Accounts Session 2024-25

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43. Following is the Balance Sheet of Fine Products Ltd. as at 31st March, 2023:

Particulars

1. EQUITY AND LIABILITIES

1. Shareholders' Funds

(a) Share Capital: Equity Share Capital

(b) Reserves and Surplus

2. Current Liabilities

(a) Trade Payables.

(b) Other Current Liabilities

(c) Short-term Provisions

Total

II. ASSETS

1. Non-Current Assets

(a) Property, Plant and Equipment and Intangible Assets:

(i) Property, Plant and Equipment

(ii) Intangible Assets (Goodwill)

(b) Non-Current Investments

2. Current Assets

(a) Inventories.

(b) Trade Receivables

Note No.

31st March, 2023 (2)

31st March, 2022 (₹)

2

3

3,50,000

57,000

38,000

53,000

35,000

6,000 8,000

32,000

28,000

4,98,000

4,09,000

2,48,000 2,00,000

40,000

50,000

35,000 10,000

39,000 57,000

1,08,000 75,000

28,000

17,000

4,98,000

4,09,000

(c) Cash and Bank Balances

Total

Notes to Accounts

Particulars

31st March, 2023 (₹)

31st March, 2022 (₹)

1. Reserves and Surplus

General Reserve

30,000

20,000

Surplus, i.e., Balance in Statement of Profit & Loss

27,000

18,000

57,000

38,000

2. Short-term Provisions

Provision for Tax

32,000

28,000

3. Property, Plant and Equipment

Land and Building

57,000

1,10,000

Plant and Machinery

1,91,000

90,000

2,48,000

2,00,000

Note: Proposed dividend on equity for the years ended 31st March, 2022 and 2023 are 39,000 and 45,000 respectively.

You are required to prepare Cash Flow Statement for the year ended 31st March, 2023.

[Ans.: Cash Flow from Operating Activities=73,000; Cash Used in Investing Activities = 73,000;

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Best wishes for your consistency on yt videoes ❤❤

PrashantYadav-kje
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sir isme hamne short term provisions include kyu nahi kara increase in current liabilities mai

krishnasinghal
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Sir cash and bank balance less kyu nahi kara h operating activitiy m? And also short term provision add ku nahi kia gya?

Thesusguy
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Sir appke 100 k subscribe kab Tak hou jayenge mujhe 🎉🎉🎉endijar rahega 🎉🎉❤❤

PrashantYadav-kje
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mujhe bhot bura lgta hai aap itna achha pdhate ho mehnt r rhe ho pr view nhi aa rhe h

ShauryaJha-mr