W) wepreciauun vt esau - ~ =v,uuy, ‘You are given the following Balance Sheets of Global Ltd., for the years ending 31s, - and 2002. You are required to prepare @ Cash Flow Statement for the year ended 3st eth “eth 2001 Rs. Land a 12,00 3,400 | Building nt 100 \ 3,900 | Short Term Investments 3.000 | i 1,620° | Inventories 9,000 | 240 | Accounts Receivable 6,000 5,400 | Bank Balance 1,980 180 | Dicount on Issue of Share 3,600 46,740 46,680 | 4619 lowing additional information has also been supplied to you : ) A piece of land has been sold for Rs. 2,400 at a profit of 100%. Depreciation of Rs. 2,100 has been charged on Building. Dividend paid during the year Rs. 4,500. sa thd Scanned with CamScannersonianoy SuneisdQ woy ysed oN (Z00Z) xe Jo quoukeg sanlanoy Suneiedg wo poyeiusy yseD uBOT UA] 1014S Ul aseaI99q (d/q/sioupasD) a19BABg JUOSDY UL aseaz99q (Cayaysioiged) 21qBA1999y yUNOD.Y UI aseazoU] : sso7 (1901) soloquaauy UI aseaissq = ppy Scanned with CamScanner UL sosueyD. soBueyd peyded Suryioyy MOOq Wolg SuneiadC Puy] JO 38g uo yWorg : ss2z YO wan sareyg uo yunossig Bulpying uo uoneisaudsq S1Q9C-Peg 40} UOIstAcag 2a2989y [B19UaH 0} saysuBIy Pied puspiaig (2002) uonexey 203 UOIsIAoIg =: py . 2 403 squsunsnipy (008‘€'sa - 006'¢ “sy) reac ays 203 WoIg P PPANSV Bupesadg (uy Pesn)smoay Moy ysea |*¥ Canatarez | (poyiay Wa4tpuy) ZOO ETE papua avak ays sof JUIUIIIBIS MOLY ysED T ooo'arr1 -----________,B.] Cash Flow from /(used tn) —Faeating Activites? Sale of Land (fixed assets) Purchiase of Building (fixed assets) Net Cash used in Investing Activities C.] Cash Flow from/(used in) Financing Act Payment of Dividend Net Cash from Financing Activities : Net Increase in Cash and Cash Equivalents (A+ B + ©) Cash and Cash Equivalens- Opening Balance (Les, Rs. 3,000 + RS. 1,980) Cash and Cash Equivalents - Closing Balance ( Rs, 3,300 + RS od tivities = Working Notes : (/) Figure in brackets represent minus items. (i) Land® Account E RS. To Balance b/d ; ’ 12,000.| By Cash A/c (Sales) To Profit & Loss A/c (2,400 = 100/200) 1,200 By Balance c/d 13,200 iii) BuildingAccount si ‘ — 5 . “To Balance b/d (Given) 11,100 | By Depreciation a To:Cash A/c : (Bal. figure being purchases) 1,800 |, By Balance c/d (Given) nat 12,900 wag Scanned with CamScanner