CBSE 2022 · Region 4 · Set 3 · Q12

From the following Balance Sheet of Anuradha Ltd. as at 31st March, $\displaystyle 2022$, calculate Cash from Operating Activities : Balance Sheet of Anuradha Ltd. as at 31st March, $\displaystyle 2022$ Note $\displaystyle 31.3.2022$ $\displaystyle 31.3.2021$ Particulars No. < < I Equity and Liabilities : $\displaystyle 7$ 1. Shareholders Funds (a) Share Capital $\displaystyle 1$ $\displaystyle 3,00,000$ $\displaystyle 2,50,000$ (b) Reserves and Surplus $\displaystyle 2$ $\displaystyle 1,50,000$ $\displaystyle 1,00,000$ 2. Non-Current Liabilities Long-term Borrowings $\displaystyle 3$ $\displaystyle 75,000$ $\displaystyle 25,000$ 3. Current Liabilities (a) Trade Payables $\displaystyle 25,000$ $\displaystyle 50,000$ (b) Other Current Liabilities $\displaystyle 4$ $\displaystyle 50,000$ $\displaystyle 75,000$ Total $\displaystyle 6,00,000$ $\displaystyle 5,00,000$ II Assets : 1. Non-Current Assets Fixed Assets (a) Tangible Assets $\displaystyle 5$ $\displaystyle 4,50,000$ $\displaystyle 2,74,000$ (b) Intangible Assets $\displaystyle 6$ $\displaystyle 24,000$ $\displaystyle 26,000$ 2. Current Assets (a) Inventories $\displaystyle 76,000$ $\displaystyle 1,00,000$ (b) Trade Receivables $\displaystyle 20,000$ $\displaystyle 10,000$ (c) Cash and Cash $\displaystyle 30,000$ $\displaystyle 90,000$ Equivalents Total $\displaystyle 6,00,000$ $\displaystyle 5,00,000$ Notes of Accounts : Note $\displaystyle 31.3.2022$ $\displaystyle 31.3.2021$ Particulars No. < < 1. Share Capital Equity Share Capital $\displaystyle 3,00,000$ $\displaystyle 2,50,000$ 2. Reserves and Surplus Surplus (Balance in the Statement of Profit and Loss) $\displaystyle 1,50,000$ $\displaystyle 1,00,000$ 3. Long-term Borrowings $\displaystyle 12$% Debentures $\displaystyle 75,000$ $\displaystyle 25,000$ 4. Other Current Liabilities Outstanding Rent $\displaystyle 50,000$ $\displaystyle 75,000$ 5. Tangible Assets (a) Land and Building $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ (b) Furniture $\displaystyle 50,000$ $\displaystyle 74,000$ $\displaystyle 4,50,000$ $\displaystyle 2,74,000$ 6. Intangible Assets Patents $\displaystyle 24,000$ $\displaystyle 26,000$ Additional Information : (i) ₹ $\displaystyle 50,000$, $\displaystyle 12$% Debentures were issued on 31st March, 2022. (ii) During the year ₹ $\displaystyle 24,000$ was charged as depreciation on furniture.