49 :- Following is the Balance Sheet of Best Barcode Ltd:

Additional Information :

  1. Proposed dividend for the years ended 31st March, 2025 and 2024 were Rs 60,000 and Rs 50,000 respectively.
  2. A machine costing Rs 50,000 (depreciation provided thereon Rs 30,000) was sold for Rs 10,000.
  3. Depreciation charged during the year was Rs 20,000.
  4. Interim dividend paid Rs 20,000.
  5. Income Tax paid Rs 35,000.
    Prepare a Cash Flow Statement for the year ended 31st March, 2025, complying with AS – 3 (Revised)

Solution :-

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