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Q39. From the following Balance Sheet of Young India Ltd., Prepare Cash Flow Statement:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (Surplus, i.e., Balance in Statement of Profit & Loss) | 2,50,000 1,83,000 | 2,00,000 82,000 |
| 2. Non-Current Liabilities Long-term Borrowings: 15% Debentures | 80,000 | 50,000 |
| 3. Current Liabilities (a) Trade Payables (b) Other Current Liabilities | 1,50,000 12,000 | 1,10,000 20,000 |
| Total | 6,75,000 | 4,62,000 |
| II. Assets | ||
| 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment (b) Non-Current Investments | 2,74,000 68,000 | 1,17,000 55,000 |
| 2. Current Assets (a) Inventories (b) Trade Receivables Cash and Cash Equivalents | 2,06,000 32,000 95,000 | 1,50,000 70,000 70,000 |
| Total | 6,75,000 | 4,62,000 |
SOLUTION:
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