Balance Sheet of Arthur Ltd as at 31st March , 2019 is as follow.


Additional Information : During the year ₹ 52,000 were paid as interim dividend.
Perpare Cash Flow Statement.

Form the following Balance Sheet of Star Ltd as at 31st, March 2019, prepare Cash Flow Statement: Additional Information : (i). During the year, Machinery costing ₹ 20,000 (accumulated depreciation of ₹ 15,000) was sold for ₹ 12,000. (ii). During the year, Non-current Investments were sold at a profit of 20%, which is transferred to Capital Reserve. (iii) Debentures were redeemed at par on 1st April, 2018. (iv) Tax of ₹ 15,000 was paid during the year. (v) Interim Dividend paid during the year amount to ₹ 25,000. (iv) Board has proposed Final Dividend for the previous year (year ended 31st March , 2018) @ 105. The sharesholders did not declera (approve ) the Proposed Divident .

From the following Balance Sheet of Mishi Ltd., as at 31st March 2019 perpare Cash flow Statement: Additional Information : (i) During the year, Machinery cositing ₹ 1,40,000 (accumulated deprecitaion provided thereon ₹ 1,10,00) was sold for ₹ 20,000. (ii) during the year, Non-current Investmensts costing ₹ 80,000 were sold at a profit of ₹16,000.

Form the following Balance Sheets of Samta Ltd as at 31st March, 2019 perpare Cash Flow Statement: Additional Information: (i). During the year a pleac of machinery costing ₹60,000 on which deprection charged was ₹ 20,000 was sold at 50% of its book value. Depreciation provided on tangible Assets ₹ 60,000. (ii) Income tax ₹ 45,000 was provided. (iii) Additional Debenture were issued at par on 1st October, 2018 and Bank Loan was repaid on the same date. (iv) At the edn of the years Perfence Share were redeemed at a premium of 5 %.

Following is the Balance Sheet of Techno India Ltd as at 31st March, 2019.

From the following Balance Sheet of Bharat Steel Ltd as at 31st March, 2019 prepare its Cash Folw Statement: Additional Information : (i) Machinery costing ₹ 1,00,000 on which depreciation charged was sold at a profit of 20% on book value. Derprection charged during the year amounted to ₹ 70,000. (ii) Perference Shares were redeemed at par on 31st March, 2019. (iii) Equaity Shares were issued on 1st April, 2018 and Debentures were redeemed on 1st January, 2019. (iv) The company declared and paid interim dividend on Equity Shares @ ₹ 40 per share out of General Reserve. It did not propose final dividend on Equity Shares. (v) Non-current Investments costing ₹ 60,000 were sold at a profit of 20%. (vi) Income tax ₹ 45,000 was provided.

Following is the Balance Sheet of Thermal Power Ltd as at 31st March, 2019 Additonal Information : During the year a piece of machinery costing ₹ 24,000 on which accumulated depreciation was ₹ 16,000 was sold for ₹ 6,000. Perpare Cash Flow Statement .