Que 1 From the following Balance Sheet and P&L A/c of M/s Rama Industries prepare cash flow

statement for the year 2010 -2011. Balance Sheet as on Liabilities Share Capital Unsecured Loans Creditors Tax Payable Profit and Loss A/c 31-03-2010 210000 42000 3000 21000 276000 31-03-2011 225000 120000 117000 9000 30000 501000 Assets Fixed Assets Inventories Debtors Cash Prepaid Expenses 31-03-2010 150000 45000 15000 60000 6000 276000 31-03-2011 276000 120000 60000 33000 12000 501000

P & L A/c for the year ended 31st March 2011 Particular To Opening Stock To Purchases To Gross Profit c/d To Sundry Expenses To Depreciation To Provision for Taxes To Net profit c/d To Dividend To Balance c/d Amount 45000 279000 81000 405000 33000 24000 12000 12000 81000 3000 30000 33000 Particular By Sales By Closing Stock Amount 285000 120000 405000 81000

By Gross Profit b/d

By balance b/d By Net Profit for last year

81000 21000 12000 33000

Que 2 The Balance Sheet of ABC Ltd as on 31st December 2009 and 2010 are given below :Particulars Liabilities Share Capital General Reserve Profit and Loss Account Creditors Provision for Tax Mortgage Loan Assets Fixed Assets Investment Stock Debtors Bank 2009 450000 300000 56000 168000 75000 1049000 400000 50000 240000 210000 149000 1049000 2010 450000 310000 68000 134000 10000 270000 1242000 320000 60000 210000 455000 197000 1242000

Additional Information a) Investment costing Rs.8000 was sold during the year for Rs 8500. b) Provision for tax made during the year was Rs 9000. c) During the year, part of fixed Asset costing Rs 10000 was sold for Rs 12000 and the profit was included in the profit and loss account. d) Dividend paid during the year amounted to Rs 40000. You are required to prepare a cash flow statement.