52 :- Following is the Balance Sheet of Nidhi Ltd. As at 31st March, 2025. prepare cash flow statement.
Additional Information
(i) Debentures were issued on 1st January, 2025.
(ii) Machinery costing Rs 5,00,000 on which depreciation charged was Rs 1,75,000 was sold for Rs 3,75,000.
(iii) Depreciation charged during the year amounted to Rs 2,00,000.
(iv) Non – Current Investments were sold at a profit of 20%.
Prepare Cash Flow Statement.
53 :- From the following Balance Sheet of Samta Ltd. As at 31st March, 2025 prepare Cash Flow Statement
Additional Information :
(i) During the year, a piece of Machinery costing Rs 60,000 on which depreciation charged was Rs 20,000 was sold at 50% of its book value. Depreciation provided on tangible Assets Rs 60,000.
(ii) Income Tax Rs 45,000 was provided.
(iii) Additional Debentures were issued at par on 1st October, 2024 and Bank Loan was Repaid on the same date.
(iv) At the end of the year Preference shares were Redeemed at a premium of 5%.
55 :- From the Following Balance Sheet and information of Sun Ltd., prepare Cash Flow Statement :
You are informed that during the year :
(i) Proposed Dividend 31st March, 2025 31st March, 2024
Equity Share Capital Nil Nil
Preference Share Capital 10% 10%
(ii) A machine with a book value of Rs 90,000 was sold for Rs 50,000.
(iii) Depreciation charged during the year Rs 60,000.
(iv) Debentures were issued on 1st April, 2024.
(v) Investments were purchased on 31st March, 2025.
(vi) Preference shares were Redeemed on 31st December, 2024.
(vii) An interim dividend @15% was paid on equity shares on 31st December, 2024.
(viii) Fresh Equity shares were issued at a premium of 5% on 31st March, 2025.