| Particulars | Note No. | 31st March, 2018 Amount (Rs.) | 31st March, 2017 Amount (Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 13,50,000 | 13,50,000 | |
| (b) Reserves and Surplus | 1 | 11,34,000 | 10,68,000 |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings: 10% Mortgage Loan | 8,10,000 | … | |
| 3. Current Liabilities | |||
| (a) Trade Payables (Creditors) | 4,20,000 | 5,04,000 | |
| (b) Short-term Provisions: | |||
| Provision for Tax | 30,000 | 2,25,000 | |
| Total | 37,26,000 | 31,47,000 | |
| II. ASSETS | |||
| 1, Non-Current Assets | |||
| (a) Fixed Assets (Tangible) | 9,60,000 | 12,00,000 | |
| (b) Non-Current Investments | 1,80,000 | 1,50,000 | |
| 2. Current Assets | |||
| (a) Current Investments | 21,000 | 17,000 | |
| (b) Inventories | 63,30,000 | 7,82,000 | |
| (c) Trade Receivables | 13,65,000 | 6,30,000 | |
| (c) Cash and Cash Equivalents | 5,70,00 | 4,30,000 | |
| Total | 37,26,000 | 31,47,000 |
Notes to Accounts
| Particulars | 31st March, 2018 Amount (Rs.) | 31st March, 2017 Amount (Rs.) |
| I. Reserves and Surplus | ||
| General Reserve | 9,30,000 | 9,00,000 |
| Surplus, i.e., Balance in Statement of Profit and Loss | 2,04,000 | 1,68,000 |
| 11,34,000 | 10,68,000 |
Additional Information:
1. Investments costing Rs. 24,000 were sold during the year for Rs. 25,5000.
2. Provision for Tax made during the year was Rs. 27,000.
3. During the year, a part of the Fixed Assets costing Rs. 30,000 was sold for Rs. 36,000. The profits were included in the Statement of Profit and Loss.
4. The Interim Dividend paid during the year amounted to Rs. 1,20,000.
You are required to prepare Cash Flow Statement.
SOLUTION
