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12th | Cash Flow Statement | Question No. 37 To 40 | Ts Grewal Solution 2023-2024

Question 37: From the following information, calculate (a) Cash Flow from Investing Activities; and (b) Cash Flow from Financing Activities:

Particulars |

31st March,

2022 (`)

31st March, 2023 (`)

Plant and Machinery

8,50,000

10,00,000

Non-Current Investments

40,000

1,00,000

Land (at Cost)

2,00,000

1,00,000

Equity Share Capital

20,00,000

30,00,000

109% Preference Share Capital

2,00,000

1,00,000

Securities Premium

-

1,00,000

10% Debentures

10,00,000

10,00,000

Additional Information:

(i) Depreciation charged on Plant and Machinery was 50,000.

(ii) Plant and Machinery of book value 60,000 was sold fort 40,000.

(iii) Land was sold at a gain of 60,000.

(iv) Preference Shares were redeemed on 31st March, 2023 at a premium of 5%.

(v) Dividend on Equity Shares and Preference Shares for the year ended 31st March, 2022 was Nil and for the year ended 31st March, 2023. Proposed Dividend on Equity Shares was 10%.

(vi) Fresh issue of Equity Shares was on 1st April, 2022.

 

Answer:

 

 

Cash Flow Statement 

for the year ended March 31, 2023

 

Particulars

Amount

(`)

Amount

(`)

I.

Cash Flow from Investing Activities

 

 

 

Proceeds from sale of Plant and machinery

 

40,000

 

Proceeds from sale of Land

 

1,60,000

 

Purchase of Plant and machinery

 

(2,60,000)

 

Purchase of Non-Current Investments

 

(60,000)

 

 

 

 

 

 Cash Used in Investing Activities

 

(1,20,000)

 

 

 

Particulars

Amount

(`)

Amount

(`)

I.

Cash Flow from Financing Activities

 

 

Add:

Issue of Equity Share Capital

10,00,000

 

 

Securities Premium Received

1,00,000

11,00,000

Less:

Preference Shares were redeemed

(1,00,000)

 

 

Premium Paid on redemption

(5,000)

 

 

Interest on debenture paid

(1,00,000)

(2,05,000)

 

Cash Flow from Financing Activities

 

8,95,000

 

Working Notes:

Plant and Machinery

Particulars

`

Particulars

`

To balance b/d

8,50,000

By P&L A/c(Loss)

20,000

To bank A/c– Bal. figure

2,60,000

By Bank A/c(Sale) Bal.

40,000

(Purchase)

 

By P&L A/c(Dep.)

50,000

 

 

By balance C/d

10,00,000

 

11,10,000

 

11,10,000

 

 

 

 

 

Land ac

Particulars

`

Particulars

`

To balance b/d

2,00,000

By Bank A/c(Sale) Bal.

1,60,000

To  P&L A/c(Gain)

60,000

 

 

 

 

By balance C/d

1,00,000

 

2,60,000

 

2,60,000

 

 

 

 

 

Non-Current Investments ac

Particulars

`

Particulars

`

To balance b/d

40,000

By balance C/d

1,00,000

To Bank A/c(Purchase) Bal.

60,000

 

 

 

2,60,000

 

2,60,000

 

Cash Flow Statement

Question 38:

From the following information, prepare Cash Flow Statement:

Particulars

(`)

Opening Cash and Bank Balances

1,50,000

Closing Cash and Bank Balances

1,70,000

Decrease in Stock

80,000

Increase in Bills Payable

1,20,000

Sale of Fixed Assets

3,00,000

Repayment of Long-term Loan

5,00,000

Net Profit for the Year

20,000

Answer:

Cash Flow Statement

 

Particulars

 (`)

 (`)

A

Cash Flow from Operating Activities

 

 

 

Profit as per Statement of Profit and Loss (Net Profit)

20,000

 

 

Profit Before Taxation

20,000

 

 

Items to be Added:

 

 

Operating Profit before Working Capital Adjustments

20,000

 

 

Add: Decrease in Current Assets

 

 

 

Stock

80,000

 

 

Add: Increase in Current Liabilities

 

 

 

Bills Payable

1,20,000

 

 

Cash Generated from Operations

2,20,000

 

 

Less: Tax Paid

 

 

Net Cash Flow from Operating Activities

 

2,20,000

 

 

 

 

 

B

Cash Flow from Investing Activities

 

 

 

 

Sale of Fixed Assets

3,00,000

 

 

Net Cash Flows from Investing Activities

 

3,00,000

 

 

 

 

C

Cash Flow from Financing Activities

 

 

 

Repayment of Long-Term Loan

(5,00,000)

 

 

Net Cash Used in Financing Activities

 

(5,00,000)

 

 

 

 

 

D

Net Increase or Decrease in Cash and Cash Equivalents

 

20,000

 

 

Add: Cash and Cash Equivalent in the beginning of the period

 

1,50,000

 

Cash and Cash Equivalents at the end of the period

 

1,70,000

 

 

 

 

 

Question 39:

From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement:
 

BALANCE SHEET OF YOUNG INDIA LTD.
as at 31st March, 2023

Particular

Note No.

31st March, 2023 (`)

31st March, 2022 (`)

I. EQUITY AND LIABILITIES

 

 

 

1. Shareholders' Funds

 

 

 

(a) Share Capital

 

2,50,000

2,00,000

(b) Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit and Loss

 

1,83,000

82,000

2. Non-Current Liabilities

 

 

 

Long-term Borrowings:

 

 

 

15% Debentures

 

80,000

50,000

3. Current Liabilities

 

 

 

(a) Trade Payables

 

1,50,000

1,10,000

(b) Other Current Liabilities

 

12,000

20,000

Total

 

6,75,000

4,62,000

II. ASSETS

 

 

 

1. Non-Current Assets

 

 

 

(a) Fixed Assets (Tangible)

 

2,74,000

1,17,000

(b) Non-Current Investments

 

68,000

55,000

2. Current Assets

 

 

 

(a) Inventories

 

2,06,000

1,50,000

(b) Trade Receivables

 

32,000

70,000

(c) Cash and Cash Equivalents

 

95,000

70,000

Total

 

6,75,000

4,62,000

 

 

 

 

Answer:

Cash Flow Statement

for the year ended March 31, 2023

 

Particulars

 (`)

 (`)

A

Cash Flow from Operating Activities

 

 

 

Profit as per Statement of Profit and Loss (1,83,000 – 82,000)

1,01,000

 

 

Profit Before Taxation

1,01,000

 

 

Items to be Added:

 

 

 

Interest on Debentures

7,500

 

 

Operating Profit before Working Capital Adjustments

1,08,500

 

 

Less: Increase in Current Assets

 

 

 

Inventories

(56,000)

 

 

Add: Increase in Current Liabilities

 

 

 

Trade Payables

40,000

 

 

Less: Decrease in Current Liabilities

 

 

 

Other Current Liabilities

(8,000)

 

 

Add: Decrease in Current Assets

 

 

 

Trade Receivables

38,000

 

 

Cash Generated from Operations

1,22,500

 

 

Less: Tax Paid

 

 

Net Cash Flows from Operating Activities

 

1,22,500

 

 

 

 

B

Cash Flow from Investing Activities

 

 

 

Purchase of Fixed Assets

(1,57,000)

 

 

Purchase of Investments

(13,000)

 

 

Net Cash Used in Investing Activities

 

(1,70,000)

 

 

 

 

C

Cash Flow from Financing Activities

 

 

 

Proceeds from Issue of Equity Share Capital

50,000

 

 

Proceeds from Issue of 15% Debentures

30,000

 

 

Interest on Debentures (50,000 × 15%)

(7,500)

 

 

Net Cash Flow from Financing Activities

 

72,500

 

 

 

 

D

Net Increase or Decrease in Cash and Cash Equivalents

 

25,000

 

Add: Cash and Cash Equivalent in the beginning of the period

 

70,000

 

Cash and Cash Equivalents at the end of the period

 

95,000

 

 

 

 

 

Note: It has been assumed that Debentures were issued at the end of the accounting period. Therefore, interest on Debentures is computed on the opening balance of the Debenture.

 

Question 40:

Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Libra Ltd. as at 31st March, 2022 and 31st March 2023:

Particulars ulars

Note No.

31st March, 2023

(`)

31st March, 2022

(`)

I. EQUITY AND LIABILITIES

 

 

 

1. Shareholders' Funds

 

 

 

(a) Share Capital

 

8,00,000

6,00,000

(b) Reserves and Surplus

1

4,00,000

3,00,000

2. Non-Current Liabilities

 

 

 

Long-term Borrowings

 

1,00,000

1,50,000

3. Current Liabilities

 

 

 

(a) Trade Payables

 

40,000

48,000

Total      Total Expenses

 

13,40,000

10,98,000

II. ASSETS

 

 

 

1, Non-Current Assets

 

 

 

(a) Fixed Assets:

 

 

 

Tangible Assets

 

8,50,000

5,60,000

(b) Non-Current Investments

 

2,32,000

1,60,000

2. Current Assets

 

 

 

(a) Current Investments

 

50,000

1,34,000

(b) Inventories

 

76,000

82,000

(c) Trade Receivables

 

38,000

92,000

(d) Cash and Cash Equivalents

 

94,000

70,000

Total

 

13,40,000

10,98,000

 

 

 

 

Notes to Accounts

Particulars

31st March, 2022

(`)

31st March, 2023

(`)

I. Reserves and Surplus

 

 

Surplus, i.e., Balance in Statement of Profit and Loss

4,00,000

3,00,000

 

 

 

Answer:

 

Cash Flow Statement

for the year ended March 31, 2023

 

Particulars

Details

(`)

 (`)

A

Cash from Operating Activities

 

 

 

Net Profit

 

1,00,000

 

Operating Profit Before Working Capital Changes

 

1,00,000

 

Add: Decrease in Current Assets

 

 

 

  Inventories

6,000

 

 

  Trade Receivables

54,000

 

 

Less: Decrease in Current Liabilities

 

 

 

  Trade Payables

(8,000)

52,000

 

 

 

 

 

Cash Generated from Operations

 

1,52,000

 

Less: Tax Paid

 

-

 

Net Cash Flow from Operating Activities

 

1,52,000

 

 

 

 

B

Cash From Investing  Activities

 

 

 

Purchase of Tangible Assets

(2,90,000)

 

 

Purchase on Non Current Investment

(72,000)

 

 

 

 

 

 

Net Cash Used in Investing Activities

 

(3,62,000)

 

 

 

 

C

Cash From Financing Activities

 

 

 

Issue of Share Capital

2,00,000

 

 

Long Term Borrowings

(50,000)

 

 

 

 

 

 

Net Cash Flow from Financing Activities

 

1,50,000

 

 

 

 

D

Net Decrease in Cash and Cash Equivalents 

 

(60,000)

 

Add: Cash and Cash Equivalents in the beginning of the period (70,000 + 1,34,000)

 

2,04,000

 

 Cash and Cash Equivalents at the end of the period (94,000 + 50,000)

 

1,44,000

 

 

 

 

 

 

 

 

 

Question 37: From the following information, calculate (a) Cash Flow from Investing Activities; and (b) Cash Flow from Financing Activities:

Particulars |

31st March,

2022 (`)

31st March, 2023 (`)

Plant and Machinery

8,50,000

10,00,000

Non-Current Investments

40,000

1,00,000

Land (at Cost)

2,00,000

1,00,000

Equity Share Capital

20,00,000

30,00,000

109% Preference Share Capital

2,00,000

1,00,000

Securities Premium

-

1,00,000

10% Debentures

10,00,000

10,00,000

Additional Information:

(i) Depreciation charged on Plant and Machinery was 50,000.

(ii) Plant and Machinery of book value 60,000 was sold fort 40,000.

(iii) Land was sold at a gain of 60,000.

(iv) Preference Shares were redeemed on 31st March, 2023 at a premium of 5%.

(v) Dividend on Equity Shares and Preference Shares for the year ended 31st March, 2022 was Nil and for the year ended 31st March, 2023. Proposed Dividend on Equity Shares was 10%.

(vi) Fresh issue of Equity Shares was on 1st April, 2022.

 

Answer:

 

 

Cash Flow Statement 

for the year ended March 31, 2023

 

Particulars

Amount

(`)

Amount

(`)

I.

Cash Flow from Investing Activities

 

 

 

Proceeds from sale of Plant and machinery

 

40,000

 

Proceeds from sale of Land

 

1,60,000

 

Purchase of Plant and machinery

 

(2,60,000)

 

Purchase of Non-Current Investments

 

(60,000)

 

 

 

 

 

 Cash Used in Investing Activities

 

(1,20,000)

 

 

 

Particulars

Amount

(`)

Amount

(`)

I.

Cash Flow from Financing Activities

 

 

Add:

Issue of Equity Share Capital

10,00,000

 

 

Securities Premium Received

1,00,000

11,00,000

Less:

Preference Shares were redeemed

(1,00,000)

 

 

Premium Paid on redemption

(5,000)

 

 

Interest on debenture paid

(1,00,000)

(2,05,000)

 

Cash Flow from Financing Activities

 

8,95,000

 

Working Notes:

Plant and Machinery

Particulars

`

Particulars

`

To balance b/d

8,50,000

By P&L A/c(Loss)

20,000

To bank A/c– Bal. figure

2,60,000

By Bank A/c(Sale) Bal.

40,000

(Purchase)

 

By P&L A/c(Dep.)

50,000

 

 

By balance C/d

10,00,000

 

11,10,000

 

11,10,000

 

 

 

 

 

Land ac

Particulars

`

Particulars

`

To balance b/d

2,00,000

By Bank A/c(Sale) Bal.

1,60,000

To  P&L A/c(Gain)

60,000

 

 

 

 

By balance C/d

1,00,000

 

2,60,000

 

2,60,000

 

 

 

 

 

Non-Current Investments ac

Particulars

`

Particulars

`

To balance b/d

40,000

By balance C/d

1,00,000

To Bank A/c(Purchase) Bal.

60,000

 

 

 

2,60,000

 

2,60,000

 

Cash Flow Statement

Question 38:

From the following information, prepare Cash Flow Statement:

Particulars

(`)

Opening Cash and Bank Balances

1,50,000

Closing Cash and Bank Balances

1,70,000

Decrease in Stock

80,000

Increase in Bills Payable

1,20,000

Sale of Fixed Assets

3,00,000

Repayment of Long-term Loan

5,00,000

Net Profit for the Year

20,000

Answer:

Cash Flow Statement

 

Particulars

 (`)

 (`)

A

Cash Flow from Operating Activities

 

 

 

Profit as per Statement of Profit and Loss (Net Profit)

20,000

 

 

Profit Before Taxation

20,000

 

 

Items to be Added:

 

 

Operating Profit before Working Capital Adjustments

20,000

 

 

Add: Decrease in Current Assets

 

 

 

Stock

80,000

 

 

Add: Increase in Current Liabilities

 

 

 

Bills Payable

1,20,000

 

 

Cash Generated from Operations

2,20,000

 

 

Less: Tax Paid

 

 

Net Cash Flow from Operating Activities

 

2,20,000

 

 

 

 

 

B

Cash Flow from Investing Activities

 

 

 

 

Sale of Fixed Assets

3,00,000

 

 

Net Cash Flows from Investing Activities

 

3,00,000

 

 

 

 

C

Cash Flow from Financing Activities

 

 

 

Repayment of Long-Term Loan

(5,00,000)

 

 

Net Cash Used in Financing Activities

 

(5,00,000)

 

 

 

 

 

D

Net Increase or Decrease in Cash and Cash Equivalents

 

20,000

 

 

Add: Cash and Cash Equivalent in the beginning of the period

 

1,50,000

 

Cash and Cash Equivalents at the end of the period

 

1,70,000

 

 

 

 

 

Question 39:

From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement:
 

BALANCE SHEET OF YOUNG INDIA LTD.
as at 31st March, 2023

Particular

Note No.

31st March, 2023 (`)

31st March, 2022 (`)

I. EQUITY AND LIABILITIES

 

 

 

1. Shareholders' Funds

 

 

 

(a) Share Capital

 

2,50,000

2,00,000

(b) Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit and Loss

 

1,83,000

82,000

2. Non-Current Liabilities

 

 

 

Long-term Borrowings:

 

 

 

15% Debentures

 

80,000

50,000

3. Current Liabilities

 

 

 

(a) Trade Payables

 

1,50,000

1,10,000

(b) Other Current Liabilities

 

12,000

20,000

Total

 

6,75,000

4,62,000

II. ASSETS

 

 

 

1. Non-Current Assets

 

 

 

(a) Fixed Assets (Tangible)

 

2,74,000

1,17,000

(b) Non-Current Investments

 

68,000

55,000

2. Current Assets

 

 

 

(a) Inventories

 

2,06,000

1,50,000

(b) Trade Receivables

 

32,000

70,000

(c) Cash and Cash Equivalents

 

95,000

70,000

Total

 

6,75,000

4,62,000

 

 

 

 

Answer:

Cash Flow Statement

for the year ended March 31, 2023

 

Particulars

 (`)

 (`)

A

Cash Flow from Operating Activities

 

 

 

Profit as per Statement of Profit and Loss (1,83,000 – 82,000)

1,01,000

 

 

Profit Before Taxation

1,01,000

 

 

Items to be Added:

 

 

 

Interest on Debentures

7,500

 

 

Operating Profit before Working Capital Adjustments

1,08,500

 

 

Less: Increase in Current Assets

 

 

 

Inventories

(56,000)

 

 

Add: Increase in Current Liabilities

 

 

 

Trade Payables

40,000

 

 

Less: Decrease in Current Liabilities

 

 

 

Other Current Liabilities

(8,000)

 

 

Add: Decrease in Current Assets

 

 

 

Trade Receivables

38,000

 

 

Cash Generated from Operations

1,22,500

 

 

Less: Tax Paid

 

 

Net Cash Flows from Operating Activities

 

1,22,500

 

 

 

 

B

Cash Flow from Investing Activities

 

 

 

Purchase of Fixed Assets

(1,57,000)

 

 

Purchase of Investments

(13,000)

 

 

Net Cash Used in Investing Activities

 

(1,70,000)

 

 

 

 

C

Cash Flow from Financing Activities

 

 

 

Proceeds from Issue of Equity Share Capital

50,000

 

 

Proceeds from Issue of 15% Debentures

30,000

 

 

Interest on Debentures (50,000 × 15%)

(7,500)

 

 

Net Cash Flow from Financing Activities

 

72,500

 

 

 

 

D

Net Increase or Decrease in Cash and Cash Equivalents

 

25,000

 

Add: Cash and Cash Equivalent in the beginning of the period

 

70,000

 

Cash and Cash Equivalents at the end of the period

 

95,000

 

 

 

 

 

Note: It has been assumed that Debentures were issued at the end of the accounting period. Therefore, interest on Debentures is computed on the opening balance of the Debenture.

 

Question 40:

Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Libra Ltd. as at 31st March, 2022 and 31st March 2023:

Particulars ulars

Note No.

31st March, 2023

(`)

31st March, 2022

(`)

I. EQUITY AND LIABILITIES

 

 

 

1. Shareholders' Funds

 

 

 

(a) Share Capital

 

8,00,000

6,00,000

(b) Reserves and Surplus

1

4,00,000

3,00,000

2. Non-Current Liabilities

 

 

 

Long-term Borrowings

 

1,00,000

1,50,000

3. Current Liabilities

 

 

 

(a) Trade Payables

 

40,000

48,000

Total      Total Expenses

 

13,40,000

10,98,000

II. ASSETS

 

 

 

1, Non-Current Assets

 

 

 

(a) Fixed Assets:

 

 

 

Tangible Assets

 

8,50,000

5,60,000

(b) Non-Current Investments

 

2,32,000

1,60,000

2. Current Assets

 

 

 

(a) Current Investments

 

50,000

1,34,000

(b) Inventories

 

76,000

82,000

(c) Trade Receivables

 

38,000

92,000

(d) Cash and Cash Equivalents

 

94,000

70,000

Total

 

13,40,000

10,98,000

 

 

 

 

Notes to Accounts

Particulars

31st March, 2022

(`)

31st March, 2023

(`)

I. Reserves and Surplus

 

 

Surplus, i.e., Balance in Statement of Profit and Loss

4,00,000

3,00,000

 

 

 

Answer:

 

Cash Flow Statement

for the year ended March 31, 2023

 

Particulars

Details

(`)

 (`)

A

Cash from Operating Activities

 

 

 

Net Profit

 

1,00,000

 

Operating Profit Before Working Capital Changes

 

1,00,000

 

Add: Decrease in Current Assets

 

 

 

  Inventories

6,000

 

 

  Trade Receivables

54,000

 

 

Less: Decrease in Current Liabilities

 

 

 

  Trade Payables

(8,000)

52,000

 

 

 

 

 

Cash Generated from Operations

 

1,52,000

 

Less: Tax Paid

 

-

 

Net Cash Flow from Operating Activities

 

1,52,000

 

 

 

 

B

Cash From Investing  Activities

 

 

 

Purchase of Tangible Assets

(2,90,000)

 

 

Purchase on Non Current Investment

(72,000)

 

 

 

 

 

 

Net Cash Used in Investing Activities

 

(3,62,000)

 

 

 

 

C

Cash From Financing Activities

 

 

 

Issue of Share Capital

2,00,000

 

 

Long Term Borrowings

(50,000)

 

 

 

 

 

 

Net Cash Flow from Financing Activities

 

1,50,000

 

 

 

 

D

Net Decrease in Cash and Cash Equivalents 

 

(60,000)

 

Add: Cash and Cash Equivalents in the beginning of the period (70,000 + 1,34,000)

 

2,04,000

 

 Cash and Cash Equivalents at the end of the period (94,000 + 50,000)

 

1,44,000

 

 

 

 

 

 

 

 

 

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Question 37: From the following information, calculate (a) Cash Flow from Investing Activities; and (b) Cash Flow from Financing Activities:

Particulars |

31st March,

2022 (`)

31st March, 2023 (`)

Plant and Machinery

8,50,000

10,00,000

Non-Current Investments

40,000

1,00,000

Land (at Cost)

2,00,000

1,00,000

Equity Share Capital

20,00,000

30,00,000

109% Preference Share Capital

2,00,000

1,00,000

Securities Premium

-

1,00,000

10% Debentures

10,00,000

10,00,000

Additional Information:

(i) Depreciation charged on Plant and Machinery was 50,000.

(ii) Plant and Machinery of book value 60,000 was sold fort 40,000.

(iii) Land was sold at a gain of 60,000.

(iv) Preference Shares were redeemed on 31st March, 2023 at a premium of 5%.

(v) Dividend on Equity Shares and Preference Shares for the year ended 31st March, 2022 was Nil and for the year ended 31st March, 2023. Proposed Dividend on Equity Shares was 10%.

(vi) Fresh issue of Equity Shares was on 1st April, 2022.

 

Answer:

 

 

Cash Flow Statement 

for the year ended March 31, 2023

 

Particulars

Amount

(`)

Amount

(`)

I.

Cash Flow from Investing Activities

 

 

 

Proceeds from sale of Plant and machinery

 

40,000

 

Proceeds from sale of Land

 

1,60,000

 

Purchase of Plant and machinery

 

(2,60,000)

 

Purchase of Non-Current Investments

 

(60,000)

 

 

 

 

 

 Cash Used in Investing Activities

 

(1,20,000)

 

 

 

Particulars

Amount

(`)

Amount

(`)

I.

Cash Flow from Financing Activities

 

 

Add:

Issue of Equity Share Capital

10,00,000

 

 

Securities Premium Received

1,00,000

11,00,000

Less:

Preference Shares were redeemed

(1,00,000)

 

 

Premium Paid on redemption

(5,000)

 

 

Interest on debenture paid

(1,00,000)

(2,05,000)

 

Cash Flow from Financing Activities

 

8,95,000

 

Working Notes:

Plant and Machinery

Particulars

`

Particulars

`

To balance b/d

8,50,000

By P&L A/c(Loss)

20,000

To bank A/c– Bal. figure

2,60,000

By Bank A/c(Sale) Bal.

40,000

(Purchase)

 

By P&L A/c(Dep.)

50,000

 

 

By balance C/d

10,00,000

 

11,10,000

 

11,10,000

 

 

 

 

 

Land ac

Particulars

`

Particulars

`

To balance b/d

2,00,000

By Bank A/c(Sale) Bal.

1,60,000

To  P&L A/c(Gain)

60,000

 

 

 

 

By balance C/d

1,00,000

 

2,60,000

 

2,60,000

 

 

 

 

 

Non-Current Investments ac

Particulars

`

Particulars

`

To balance b/d