From the following Balance Sheets of Vijaya Ltd. as on 31-3-2009 and 31-3-2010 prepare a Cash Flow Statement.

Liabilities	31-3-2009 (Rs)	31-3-2010 (Rs)	Assets	31-3-2009 (Rs)	31-3-2010 (Rs)
Share Capital General Reserve Profit & loss account Trade Creditors	45,000 15,000 10,000 8,700	65,000 27,500 15,000 11,000	Fixed Assets Stock Debtors Cash Preliminary expense	46,700 11,000 18,000 2,000 1,000	83,000 13,000 19,500 2,500 500
	78,700	1,18,500		78,700	1,18,500

 

Additional Information:
(i) Depreciation on Fixed Assets for the year 2009-2010 was Rs. 14,700.
(ii) An interim dividend Rs. 7,000 has been paid to the shareholders during the year.

Particulars

Rs

Rs

(A) Cash Flow from Operating Activities :–

 Net Profit Before Tax

Adjustment: Add 1. Depreciation on Fixed Assets

                           2. written off Preliminary Expenses

Operating Profit Before Changes in Working Capital

Less : Increase in Current Assets

           Stock

           Debtors

Add: Increase in Current Liabilities

         Trade Creditors

Cash Flow from Operating Activities :–

(B). Cash Flow from Investing Activities:

Purchase of Fixed Assets

Net Cash Used in Investing Activities :–

(C). Cash Flow from Financing Activities:

Issue of Shares

Payment of Interim Dividend

Cash Flow from Financing Activities:

Net Increase in Cash & Cash Equivalent

      Add: Opening Balance of Cash & Cash Equivalent

Closing Balance of Cash & Cash Equivalent

24500

14700

500

38500

(51000)

13000

39700

(2000)

(1500)

2300

(51000)

20000

(7000)

500

2000

2500

Net profit as per profit and loss account (15000-10000)

Add transfer to general reserve

Interim dividend paid during the year

Net profit before tax

5000

12500

7000

24500

Fixed asset account