Question
Prepare a Cash Flow Statement from the following Balance Sheet:

Note:

Additional Information:
An old machinery having book value of ₹ 42,000 was sold for ₹ 56,000.
Depreciation provided on machinery during the year was ₹ 28,000.

Answer


Working Notes:
  1. Net Profit before Tax:
 
Profit & Loss Balance on 31st March, 2013 3,08,000
Less: Profit & Loss Balance on 31st March, 2012 (1,82,000)
  1,26,000
  1.  

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2.
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