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Accountancy > financial-statements-analysis > Cash Flow Statement
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Question 1
From the following Balance Sheet of Yogita Ltd., calculate 'Cash flows from Investing Activities' and 'Cash flows from Financing Activities'. Show your working properly. Balance Sheet as at 31st March, 2023:
| Particulars | Note No. | 31-3-2023 (₹) | 31-3-2022 (₹) |
|---|---|---|---|
| I. Equity and Liabilities: | |||
| Share Capital | 4,00,000 | 2,00,000 | |
| Reserves and Surplus | 1 | 2,00,000 | 1,00,000 |
| Long term borrowings (10% Bank Loan) | 2 | 1,50,000 | 2,20,000 |
| Short term borrowings (Bank Overdraft) | 3 | 1,50,000 | 1,00,000 |
| Trade payables | 70,000 | 50,000 | |
| Short term provisions (Prov. for Tax) | 4 | 50,000 | 30,000 |
| Total | 9,70,000 | 6,00,000 | |
| II. Assets: | |||
| Tangible Assets (Plant and Machinery) | 5 | 7,00,000 | 4,00,000 |
| Inventories | 1,70,000 | 1,00,000 | |
| Trade Receivables | 1,00,000 | 50,000 | |
| Cash & Cash equivalents | 50,000 | - | |
| Total | 9,70,000 | 6,00,000 |
Notes to Accounts:
- Reserves & Surplus (Balance in P&L: 1.5L vs 80k; Gen Reserve: 50k vs 20k)
- Plant and Machinery: Cost 7.9L vs 4.7L. Less Acc Dep (90k) vs (70k).
Additional Information: (i) ₹50,000 was charged as depreciation on Plant and Machinery. A machinery costing ₹60,000 (Book value ₹45,000) was sold for ₹42,000. (ii) Bank loan was repaid on 1st April, 2022.
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