From the following Balance Sheet of Combiplast Ltd. for the year ended 31st March, 2019 and additional information, calculate Cash Flow from Investing Activities:
Particulars |
Note No. |
31st March, 2019
(₹)
|
31st March, 2018
(₹)
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I. EQUITY AND LIABILITIES
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1. Shareholders' Funds
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(a) Share Capital
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7,50,000 | 5,00,000 | |
(b) Reserves and Surplus
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10,00,000 | 8,50,000 | |
2. Current Liabilities
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4,50,000 | 3,50,000 |
Total
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22,00,000 | 17,00,000 | |
II. ASSETS | |||
1. Non-Current Assets
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(a) Fixed Assets−Tangible Assets
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1 | 12,00,000 | 12,00,000 |
(b) Non-Current Investments
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5,00,000 | 3,00,000 | |
2. Current Assets
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(a) Trade Receivables
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3,00,000 | 1,10,000 | |
(b) Cash and Cash Equivalents
|
2,00,000 | 90,000 | |
Total
|
22,00,000 | 17,00,000 | |
Notes to Accounts
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
I. Tangible Assets | ||
Land
|
3,00,000 | 3,00,000 |
Building
|
4,00,000 | 4,00,000 |
Plant and Machinery
|
5,00,000 | 5,00,000 |
|
12,00,000 | 12,00,000 |
Additional Information: During the year the company sold machinery at Book Value of ₹ 1,50,000.
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Cash Flow Statement for the year ended March 31, 2019 |
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Particulars |
Amount (₹) |
Amount (₹) |
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B |
Cash Flow from Investing Activities |
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Sale of Machinery |
1,50,000 |
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Purchase of Machinery |
(1,50,000) |
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Purchase of Non-Current Investments |
(2,00,000) |
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Net Cash Used in Investing Activities |
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(2,00,000) |
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Working Notes:
Plant & Machinery Account |
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Dr. |
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Cr. |
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Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
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Balance b/d |
5,00,000 |
Bank A/c (Sale) |
1,50,000 |
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Bank A/c (Purchase- Bal. Fig.) |
1,50,000 |
Balance c/d |
5,00,000 |
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6,50,000 |
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6,50,000 |
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