1. From the following Balance Sheet of Shubham Ltd.

and the additional information as

31st Mar,

2020, Prepare a Cash Flow Statement :

Balance Sheet as at 31st Mar, 2020

Particulars Note 31st Mar,2020 31st Mar, 2019
No.

I. Equity and Liabilities

1. Shareholder’s Funds:
a. Share Capital 25,00,000 21,00,000
b. Reserve and Surplus 1 9,00,000 5,00,000
2. Non Current Liabilities
a. Long Term Borrowings 2 8,00,000 5,00,000
3. Current Liabilities :
a. Trade Payables 1,50,000 1,00,000
3 76,000 56,000
b. Short Term Provisions

44,26,000 32,56,000
Total

I. Assets
1. Non Current Assets
a. Fixed Assets
i. Tangible Assets 4 27,00,000 20,00,000
b. Non-Current Investments 8,00,000 7,00,000
2. Current Assets :
a. Current Investments 89,000 78,000
b. Inventories 8,00,000 4,00,000
c. Cash and Cash Equivalents 37,000 78,000

Total 44,26,000 32,56,000

Notes to Accounts :

Note Particulars 31st 31st Mar,

No. Mar,2020 2019
Reserves and Surplus :
1
Surplus i.e.,Balance in the
Statement of Profit and Loss 6,50,000 3,00,000

General Reserve 2,50,000 2,00,000

9,00,000 5,00,000

Long Term Borrowing :

2 10% Debentures 8,00,000 5,00,000

Short Term Provision :

3 Provision for Tax 76,000 56,000

Tangible Asset :
4 Machinery 20,00,000
27,00,000

Additional Information :
(i) A new machinery was purchased for Rs.8,00,000 during the year.
(ii) Non-Current Investments costing Rs.50,000 were sold at a loss of Rs.5,000 at
the end of
the year.
(6)

2. From the following information, calculate any two of the following ratios :
(i) Net Profit Ratio (ii) Debt Equity Ratio (iii) Quick Ratio

Information :

Share Capital 40,00,000 Current Assets 8,00,000

Capital Reserve 4,00,000 Current Liabilities 6,00,000

9% Debentures 16,00,000 Opening Inventory 6,00,000

Net Revenue from 28,00,000 Closing Inventory

Operations ( 20% more than
opening inventory)

Gross Profit 16,00,000 Indirect Expenses 4,00,000

1. From the following Balance Sheet of Avinash Ltd. and the additional information as
31st Mar,

2020, Prepare a Cash Flow Statement :

Balance Sheet as at 31st Mar, 2020

Particulars Note 31st Mar,2020 31st Mar, 2019
No.

I. Equity and Liabilities

1. Shareholder’s Funds:
a. Share Capital 28,00,000 20,00,000
b. Reserve and Surplus 1 14,00,000 8,00,000
2. Non Current Liabilities
a. Long Term Borrowings 2 2,00,000 4,00,000
3. Current Liabilities :
a. Short Term Borrowings 3 2,00,000 1,20,000
b. Trade Payables 88,000 56,000

Total 46,88,000 33,76,000

I. Assets
1. Non Current Assets
a. Fixed Assets
i. Tangible Assets 4 27,00,000 20,00,000
Ii. Intangible Assets 5 8,00,000 7,00,000
2. Current Assets :
a. Inventories 8,00,000 4,00,000
b. Cash and Cash Equivalents 3,88,000 2,76,000

Total

46,88,000 33,76,000

Notes to Accounts :

Note Particulars 31st 31st Mar,

No. Mar,2020 2019
Reserves and Surplus :
1
Surplus i.e.,Balance in the 14,00,000 8,00,000
Statement of Profit and Loss

Long Term Borrowing :

2 10% Debentures 2,00,000 4,00,000

Short Term Borrowings :

3 Bank overdraft 2,00,000 1,20,000

Tangible Asset :
4 Machinery 27,00,000 20,00,000
(-) Accumulated Depreciation (2,00,000) (1,60,00)

25,00,000 18,40,000

Additional Information :
(i) Machinery of the book value of Rs.2,00,000 (accumulated depreciation
Rs.75,000) was sold at
a loss of Rs. 45,000.
(ii) interim dividend Rs.50,000 has been paid during the year.
(6)

2. From the following information, calculate any two of the following ratios :
(i) Proprietary Ratio (ii) Working Capital Turnover Ratio (iii)
Operating Ratio

Information :

Equity Share Capital 1,20,000 Non Current Assets 2,00,000

General Reserve 60,000 Current Assets 1,50,000

15% Debentures 1,00,000 Cost of Revenue 6,00,000

from Operations

Provision for 20,000 Gross Profit 20% on

Employees Benefit Revenue

Current Liabilities 50,000 Office & Selling 4,00,000

Expenses

xxxxxxxxxxxxxxxxxxxxxxxxxxxxx (6)