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BRILLIANT’S Fund Flow Statement 77

Proposed Dividend / ànmoÁS> {S>{dS>|S> 20,000 24,000
Provision for Depreciation / S>o{à{gEeZ Ho$ {bE àmo{dOZ:
Plant & Machinery / ßbm§Q> VWm ‘erZar 1,40,000 1,50,000
Furniture / ’$ZuMa 6,000 4,000
6,24,000 6,96,000
Assets / AgoQ²>g:
Land and Buildings / b¢S> VWm {~pëS>¨J 1,05,000 1,50,000
Plant and Machinery (at cost) / ßbm§Q> VWm ‘erZar (bmJV na) 2,90,000 3,20,000
Furniture (at cost) / ’$ZuMa (bmJV na) 9,000 10,000
Inventories / B§d|Q>arO 1,30,000 1,05,000

Sundry Debtors / g§S´>r S>oãQ>g© 75,000 85,000
Cash / H¡$e 15,000 26,000
6,24,000 6,96,000

Additional information is as follows / A{V[a³V gyMZm {ZåZ{b{IV h¢…
1. Furniture which cost ` 5,000, written down value ` 1,000 was sold during the year 2018
for ` 2,000.
’$ZuMa {OgH$s bmJV < 5000 Wr, [aQ>Z S>mCZ d¡ë¶y < 1000 Wr df© 2018 H$s Ad{Y ‘| < 2000 ~oMm J¶m&

2. Plant and Machinery which cost ` 20,000 and in respect of which ` 13,000 had been
written off as depreciation was sold during the year for ` 3,000.
ßbm§Q> VWm ‘erZar {OgH$s bmJV < 20,000 Wr VWm {OgHo$ g§X^© ‘| S>o{à{gEeZ Ho$ ê$n ‘| < 13,000
[aQ>Z Am°’$ {H$¶m J¶m Wm df© H$s Ad{Y ‘| < 3,000 ‘| ~oMm J¶m&
3. The dividend of 2017 was paid during 2018.
2017 H$m {S>{dS>|S> 2018 H$s Ad{Y ‘| ^wJVmZ {H$¶m J¶m Wm&
You are required to prepare (a) Statement of changes in working capital during 2018 and
(b) Funds flow statement for the year 2018
AmnH$mo V¡¶ma H$aZm h¡… (a) 2018 H$s Ad{Y ‘| d{Hª$J H¡${nQ>b ‘| n[adV©Z H$m ñQ>oQ>‘|Q> VWm (b) df© 2018 Ho$ {bE
’§$S²>g âbmo ñQ>oQ>‘|Q>

Solution:
Statement of Changes in Working Capital
Particulars Change
2017 2018 Increase Decrease
(`) (`) (`) (`)
Current Assets:
Cash 15,000 26,000 11,000 -