The financial position of A Ltd was as follows:
|
Liabilities |
2001 Rs. |
2002 |
Assets |
2001 Rs. |
2002 |
|
Equity Share Capital |
4,50,000 |
5,00,000 |
Goodwill |
1,15,000 |
90,000 |
|
General Reserve |
40,000 |
70,000 |
Land & Building |
2,00,000 |
1,70,000 |
|
Profit & Loss A/c |
30,000 |
48,000 |
Rant |
80,000 |
2,00,000 |
|
Creditors |
55,000 |
83,000 |
Stock |
77,000 |
1,09,000 |
|
Bills Payable |
20,000 |
16,000 |
Debtors |
1,60,000 |
2,00,000 |
|
Proposed Dividend |
42,000 |
50,000 |
Bills Receivable |
20,000 |
30,000 |
|
Provision for Taxation |
40,000 |
50,000 |
Cash |
25,000 |
18,000 |
|
6,77,000 |
8,17,000 |
6,77,000 |
8,17,000 |
Additional Information:
- Depreciation of Rs. 15,000 and Rs. 25,000 had been charged on plant and land & building respectively.
- An interim dividend of Rs. 20,000 had been paid in 2002.
- An income tax of Rs. 35,000 was paid during 2002.
Required:
Calculate the cash flow from the operating activities as per AS-3 (Revised).