| Particulars | Note No. | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount(Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital: Equity Share Capital | 3,50,000 | 3,00,000 | |
| (b) Reserves and Surplus | 1 | 57,000 | 38,000 |
| 2. Current Liabilities | |||
| (a) Trade Payables | 53,000 | 35,000 | |
| (b) Other Current Liabilities | 6,000 | 8,000 | |
| (c) Short-term Provisions | 2 | 32,000 | 28,000 |
| Total | 4,98,000 | 4,09,000 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| (a) Fixed Assets: | |||
| (i) Tangible Assets | 3 | 2,48,000 | 2,00,000 |
| (ii) Intangible Assets (Goodwill) | 40,000 | 50,000 | |
| (b) Non-Current Investments | 35,000 | 10,000 | |
| 2. Current Assets | |||
| (a) Inventories | 39,000 | 57,000 | |
| (b) Trade Receivables | 1,08,000 | 75,000 | |
| (c) Cash and Bank Balance | 28,000 | 17,000 | |
| Total | 4,98,000 | 4,09,000 |
Notes to Accounts
| Particulars | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| 1. Reserves and Surplus | ||
| General Reserve | 30,000 | 20,000 |
| Surplus, i.e., Balance in Statement of Profit and Loss | 27,000 | 18,000 |
| 57,000 | 38,000 | |
| 2. Short-term Provisions | ||
| Provision for Tax | 32,000 | 28,000 |
| 3. Tangible Fixed Assets | ||
| Land and Building | 57,000 | 1,10,000 |
| Plant and Machinery | 1,91,000 | 90,000 |
| 2,48,000 | 2,00,000 | |
Note: Proposed dividends on equity for the years ended 31st March, 2018 and 2019 are Rs. 39,000 and Rs. 45,000 respectively.
You are required to prepare Cash Flow Statement for the year ended 31st March, 2019.
SOLUTION
