Prepare Cash Flow Statement on the basis of the information given in the Balance Sheet of Nidhi Ltd. as at 31st March, 2023 and 31st March, 2022:
| Particulars | 31st March, 2023 (₹) |
31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus |
8,00,000 4,00,000 |
6,00,000 3,00,000 |
| 2. Non-Current Liabilities Long-term Borrowings |
1,00,000 | 1,00,000 |
| 3. Current Liabilities (a) Short-term Borrowings (b) Trade Payables |
– 40,000 |
50,000 48,000 |
| Total | 13,40,000 | 10,98,000 |
| II. Assets | ||
| 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment (b) Non-Current Investments |
8,50,000 2,32,000 |
5,60,000 1,60,000 |
| 2. Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents |
50,000 76,000 38,000 94,000 |
1,34,000 82,000 92,000 70,000 |
| Total | 13,40,000 | 10,98,000 |
Solution :
