From the following Balance Sheet of Yogita Ltd., calculate 'Cash flows from Investing Activities' and 'Cash flows from Financing Activities'. Show your working properly Yogita Ltd. Balance Sheet as at $\displaystyle 315$* Mareh, $\displaystyle 2023$ Note $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2023$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2022$ Particulars No. c) (?) I. Equity and Liabilities • u ($\displaystyle 1$) Shareholders' Funds (a) Share Capital $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ (b) Reserves and Surplus $\displaystyle 1$ $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ ($\displaystyle 2$) Non-Current Liabilities (a) Long term borrowings $\displaystyle 2$ $\displaystyle 1,50,000$ $\displaystyle 2,20,000$ ($\displaystyle 3$) Current Liabilities (a) Short term borrowings $\displaystyle 3$ $\displaystyle 1,00,000$ (b) Trade payables $\displaystyle 70,000$ $\displaystyle 50,000$ (c) Short term provisions $\displaystyle 4$ $\displaystyle 50,000$ $\displaystyle 30,000$ Total $\displaystyle 9,70,000$ $\displaystyle 6,00,000$ II. Assets ($\displaystyle 1$) Non-Current Assets (a) Fixed Assets (Property, plant and equipment and intangible assets) (i) Tangible Assets $\displaystyle 7,00,000$ $\displaystyle 4,00,000$ (Property, plant and $\displaystyle 5$ equipment) ($\displaystyle 2$) Current Assets (a) Inventories $\displaystyle 1,70,000$ $\displaystyle 1,00,000$ (b) Trade Receivables $\displaystyle 1,00,000$ $\displaystyle 50,000$ (c) Cash & Cash equivalents $\displaystyle 50,000$ Total $\displaystyle 9,70,000$ $\displaystyle 6,00,000$ Notes to Accounts : Note $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2023$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2022$ Particulars No. ? ? 1. Reserves and Surplus Balanee in statement of Profit & Loss $\displaystyle 1,50,000$ $\displaystyle 80,000$ General Reserve $\displaystyle 50,000$ $\displaystyle 20,000$ $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ 2. Long term borrowings $\displaystyle 10$% Bank Loan $\displaystyle 1,50,000$ $\displaystyle 2,20,000$ $\displaystyle 1,50,000$ $\displaystyle 2,20,000$ 3. Short term borrowings Bank Overdraft $\displaystyle 1,00,000$ $\displaystyle 1,00,000$ 4. Short term provisions Provision for tax $\displaystyle 50,000$ $\displaystyle 30,000$ $\displaystyle 50,000$ $\displaystyle 30,000$ 5. Tangible Assets (Property, plant & equipment) Plant and Machinery $\displaystyle 7,90,000$ $\displaystyle 4,70,000$ Less : Accumulated depreciation $\displaystyle (90,000)$ $\displaystyle (70,000)$ $\displaystyle 7,00,000$ $\displaystyle 4,00,000$ Additional Information : (i) ₹ $\displaystyle 50,000$ was charged as depreciation on Plant and Machinery. A machinery costing ₹ $\displaystyle 60,000$ (Book value ₹ $\displaystyle 45,000$) was sold for ₹ $\displaystyle 42$,000. (ii) Bank loan was repaid on 1st April, 2022.

Calculation of Cash Flows from Investing Activities for the year ended 31st March $\displaystyle 2023$ Particulars (₹) (₹) Purchase of Machinery ½ ($\displaystyle 3,80,000$) Sale of Machinery $\displaystyle 1$ $\displaystyle 42,000$ ($\displaystyle 3,38,000$) Net Cash used in Investing Activities ½ Dr. Plant and Machinery A/c Cr. Particulars Amount Particulars Amount (₹) (₹) To Balance b/d $\displaystyle 4,70,000$ By Bank /Cash A/c $\displaystyle 42,000$ To Bank/ Cash A/c $\displaystyle 3,80,000$ By Accumulated Depreciation A/c $\displaystyle 15,000$ (Balancing figure) By Statement of Profit & Loss $\displaystyle 3,000$ By balance c/d $\displaystyle 7,90,000$ $\displaystyle 8,50,000$ $\displaystyle 8,50,000$ Dr. Accumulated Depreciation A/c Cr. Particulars Amount Particulars Amount (₹) (₹) To Plant and Machinery A/c $\displaystyle 15,000$ By Balance b/d $\displaystyle 70,000$ To Statement of Profit & By Depreciation A/c $\displaystyle 50,000$ Loss $\displaystyle 15,000$ To balance c/d $\displaystyle 90,000$ $\displaystyle 1,20,000$ $\displaystyle 1,20,000$ Alternate Answer Calculation of Cash Flows from Investing Activities for the year ended 31st March $\displaystyle 2023$ Particulars (₹) (₹) Purchase of Machinery ½ ($\displaystyle 3,95,000$) Sale of Machinery $\displaystyle 1$ $\displaystyle 42,000$ ($\displaystyle 3,53,000$) Net Cash used in Investing Activities ½ Dr. Plant and Machinery A/c Cr. Amount Amount Particulars Particulars (₹) (₹) To Balance b/d $\displaystyle 4,70,000$ By Bank A/c $\displaystyle 42,000$ To Cash A/c $\displaystyle 3,95,000$ By Accumulated Depreciation A/c $\displaystyle 30,000$ (Balancing figure) By Statement of Profit & Loss $\displaystyle 3,000$ By Balance c/d $\displaystyle 7,90,000$ $\displaystyle 8,65,000$ $\displaystyle 8,65,000$ Dr. Accumulated Depreciation A/c Cr. Particulars Amount Particulars Amount (₹) (₹) To Plant and Machinery A/c $\displaystyle 30,000$ By Balance b/d $\displaystyle 70,000$ To balance c/d $\displaystyle 90,000$ By Depreciation A/c $\displaystyle 50,000$ $\displaystyle 1,20,000$ $\displaystyle 1,20,000$ Calculation of Cash Flows from Financing Activities for the year ended 31st March $\displaystyle 2023$ Particulars (₹) (₹) Issue of Share Capital ½ $\displaystyle 2,00,000$ $\displaystyle 1,00,000$ Bank Overdraft raised ½ $\displaystyle (70,000)$ Bank loan repaid ½ $\displaystyle (15,000)$ Interest on bank loan paid $\displaystyle 1$ $\displaystyle 2,15,000$ Net Cash Inflows from Financing Activities ½ PART B OPTION 1I (Computerised Accounting)