ANSWERS

Part A
1. (d) 2:1:1.
Working Note:
Sacrificing ratio = 40,000 :60,000 or 2:3
Ram's sacrifice = 1 2 2
4 5 20
13 3
Shyam's sacrifice = -x-=
4 5 20
New profit share of old partners = Old profit share - Share of profit sacrificed
Ram's new profit share 3 2 12-2 10
5 20 20 20
2 3 8-3 5
Shyam's new profit share =
5 20 20 20
1 5
Mohan's profit share = or
4 20

New Profit-sharing Ratio of Ram, Shyam and Mohan = 10 n|5 5

= 10:5:5 or 2: 1:1.
20 20 20
2. (d) Both Assertion (A) and Reason (R) are correct, and
Reason (R) is the correct explanation
of Assertion (A).

3. (a) 4
Note: Reissue price cannot be less than the amount unpaid on forfeited
shares.
Or
(c) 6,60,000.
Working Note:
Loss on Issue of Debentures ( 60,00,000 x 15/100)
9,00,000
Less: Securities Premium
2,40,000
Loss on Issue of Debentures to be written-off fromn Statement of Profit &Loss
6,60,000
4. (d) 22,500
Total LOSs on Workmen Compensation = 3,150 x 10/3
10,500
Add: Workmen Compensation Reserve
12,000
Claim for Workmen Compensation 22,500
Or
(c) 2,27,500.
Working Note:
Correct Profit = Net Profit (Given) + Rent for personal use (Drawings) + Repair For Abhay's Private
Car - Salaries to Abhay and Arun
=?2,30,000 + 60,000(30.000x2) + 7.500 - 70,000 =?2,27,500.
 M.43
Model Test Papers

5. (d) 6.5 months.

6. (c) 10,00,000.
Working Note:
?11,00, 000 = 10,000 Debentures
No. of Debentures to be issued =
110

9% Debentures Account is credited with 10,00,000, i.e., 10,000 x100.

Or
Collateral Security.
(d) Interest is not paid on Debentures issued as
correct, and Reason (R) is the correct
7. (d) Both Assertion (A) and Reason (R) are received and credited to
explanation of Assertion (A)because Securities Premium
stated in the Act.
Securities Premium Account can be used for the purposes
8. (c)?1,50,000.
Working Note: *
30,000+70,000 +1,00, 000+ 1,40,000-90, 000
Average Profit 5
2,50,000
=50,000
5

Goodwill =750,000 x 3=71,50,000

10,000 (Depreciation)] =90,000 (Loss).
*R 1,20,000 (Loss) -40,000 (Capital Expenditure) +
Or
(d) 1,08,000.
Working Note:
5,00,000
Amount paid in settlement
4,64,000
Less: Y's Capital after Adjustments
36,000
Hidden Goodwill
9
Value of Firm's Goodwill = 36,000x =1,08,000.
3

9. (c) 3,00,000.
Working Note: 10
x =73,00,000.
Vidya's Commission = (36,00,000 -3,00,000) 110
10. (c) 4,41,750
Working Note:
Amount transferred to GeneralReserve
Drawings)*-3,60,000 (nterest on Capital) -3,00,000 (Salary)
= R36,00,000+ 10,500 (Interest on
20
-3,00,000 (Commission)] =26,50,500 x 120 =4,41,750.
*Interest on Drawings: 3,900
6 6.5
Amit = 1,20,000 x
100 12
6 5.5 6,600
Vidya =2,40,000 x X
100 12 10,500
Total
M.44 An AidIto Accountancy-CBSE XII

() Allowed at 6% p.a. as is providedin theIndian Partnership Act, 1932.

12. (b) 39,74,000.
Working Note:
4,95,000 shares of 10 each, 8 called-up (4,95,000 x * 8) 39,60,000
1,000 shares paid only ? 6 6,000
Forfeited Account (4,000x2) 8,000
Subscribed Capital 39,74,000
13. (d) 250 shares.
Working Note:
Nominal (Face) value of ashare is 10. Amount navable on allotment F3 and on first and final call K4.
Therefore, ?3was paid with application.
||-|N
w
Amount forfeited per share 3
Less: LOSS on reissue per share =
2
||
Gain on Reissue per share 1

Number of shares reissued were 250

=250shares
14. (c)7,500
Working Note:
Capital of NewFirm willbe on the basis of Z's Capital = 35,000 x
2 175,000
3
Y's Capital in the New Firm =1,75,000 x =52,500
10
Amount paid to Y=60,000 (Existing Capital) -52,500 (New Capital) =7,500.
15. (c) A'sCapital Ale ..Dr. 1,800
To Interest on Drawings Alc 1,800
Working Note:
Interest on Drawings = Total Drawings x Rate of Interest X
Average Period
100 12
6 7.5
= 48,000 × =?1,800.
100 12

Or
(c) Both Assertion (A) and Reason (R) are
correct
16. (c)1,03,000.
Working Note:
() Cash paid to 50% creditors
8,000
(i) Remaining creditors were paid at a discount of 59%
1.00.000- 5% OT 00 95,000
Total amount paid to Creditors
1,03,000
Mode1 Te

17. Calculation of Gain/Sacrifice = New Profit Share - Old Profit Share

3 12
A's Gain
6 10 60
2 3 2
B's Gain =
6 10 60
1 2 2
C's Sacrifice =
6 10 60
2 12
D's Sacrifice = 0 60
10
JOURNAL

Particulars LIF. Dr.) Cr. )

Date
...Dr. 1,20,000
A's Capital A/c
...Dr. 20,000
B's Capital A/c
20,000
To C'sCapital A/c 1,20,000
To D'sCapital A/c
(Adjustment for goodwill on account of change in profit-sharing ratio)
18. JOURNAL
L.F. Dr. ) Cr. )
Date Particulars
Bad Debts A/c ..Dr. 7,500
7,500
To Debtors A/c
(Bad Debts written-off)
Provision for Doubtful Debts A/c ..Dr. 7,500
To Bad Debts A/c 7,500

(Bad Debts transferred to Provision for Doubtful Debts A/c)

Revaluation A/c ...Dr. 1,875
10,000 -77500)] 1,875
To Provision for Doubtful Debts A/c [5%95,000 7500)
(Provision for Doubtful Debts made to be 5% of Debtors)
...Dr. 1,125
Chander's Capital A/c
..Dr. 750
Damini's Capital A/c
To Revaluation A/c 1,875
(Loss on Revaluation transferred topartners in their old profit-sharing ratio)
Or
PROFIT &LOSS APPROPRIATION ACCOUNT for the year ended 31st March, 2023 Cr.
Dr.

Particulars Particulars
By Profit &Loss A/c (Net Profit) 147,000
To Peter's Current A/c(4/7 x?147,000) 84,000
Less: Deficiency Borne (1/2 x? 18,000) 9,000 75,000
To Max's Current A/c (2/7 x?1,47,000) 42,000
Less: Deficiency Borne (1/2 x? 18,000) 9,000 33,000
To Som's Current Ac(1/7 x* 147,000) 21,000
Add: Deficiency from:
Peter 9,000
Max 9,000 39,000
1,47,000
1,47,000
 An A1d
M.46

Working Note:
Som's Actual Share of Profit =?1,47,000 x 1/7 =721,000
Som's Guaranteed Profit =39,000
Deficiency =39,000 - 21,000=18,000.
It is contributed by Peter and Max equally, i.e.,9,000 each.
19. JOURNAL
Date Particulars LF Dr. () Cr. ()
2023
April Assets A/c ..Dr. 10,80,000
Goodwill A/c(Balancing Figure) ...Dr. 40,000
To Liabilities A/c 80,000
To Asim Ltd. 10,40,000
(Assets and Liabilities of Asim Ltd. taken over)
Asim Ltd. 10,40,000
..Dr.
Loss on Issue of Debentures A/c (1,500 x30) .Dr. 45,000
To Bank A/c 10,40,000 x 25%) 2,60,000
To 9% Debentures A/c (1,500 x 500)
7,50,000
To Securities Premium A/c ( 7,50,000 x
4/100) 30,000
To Premium on Redemption of Debentures A/c
45,000
(Purchase consideration discharged by issue of cheque &Debentures)

Note: Number of Debentures to be lssued = 77,80,000

520
=1,500 debentures.
Or
Dr. SHARE FORFEITURE ACCOUNT
Cr.
Particulars Particulars
To Share Capital A/c (40 x 10) 400 By Share Capital A/c (100 × 30) 3,000
To Capital Reserve A/c 1,200 400) (Note 1) 800
To Capital Reserve A/c (Note 2) 1,200
To Balance c/d (20 x? 30) 600
3,000
3,000
Notes:
1. Amount forfeited on 40shares =40 x? 30 110-30 -30 - 20)
= 1,200
Less: Discount on Reissue = 40 x 10 400
Gain on Reissue of 40 shares transferred to Capital Reserve 800
2. 40 shares reissued to Sohan as 80 paid for 90 per share,
means these shares are reissued at a pren
of? 10 per share. Therefore, total amount forfeited on 40 shares, ie., 1,200 is gain on
reissue, theret
transferred to Capital Reserve.
20.
JOURNAL
Date Particulars LF. Dr. ) Cr. )
2023
April 1 Tushar's Current A/c 2,640
...Dr.
To Kapil's Current Ac
2,640
(Adjustment of omission of interest on drawings)
 Model Test Papers M.47

Working Note:
Tuchar's total drawing for the year = 10,000 x
12=71,20,000
When equal amount is Withdrawn at the end of every month. interest is calculated for an average period or
55months [i.e., (11 + 0)/21.
Interest on Drawings =?1,20,000 x 12 5.5
100 12 =6,600.
TABLE SHOWING ADJUSTMENT
Particulars Tushar ) Kapil () Total (3)
Interest on Drawings (Dr.) 6,600 6,600
Division of 6,600 in 3:2 (Cr) 3,960 2,640 6,600
Difference 2,640 (Dr.) 2,640 (Cr)
21. EXTRACT OF BALANCE SHEET
as at ...
Particulars Note No. Current Year

I EQUITY AND LIABILITIES

1. Shareholders' Funds
(a) Share Capital 9,94,000
Note to Accounts

Particulars
1. Share Capital
Authorised Capital
'...Equity Shares of 100 each
Issued Capital 10,00,000
Cr 10,000 Equity Shares of ? 100 each
Subscribed Capital
Subscribed and Fully Paid-up 9,85,000
0
9,850 Equity Shares of 100each 9,000
Forfeited Shares Ac (150 x ?60)
9,94,000

JOURNAL
0 22.
L.F. Dr. () Cr. )
Date Particulars
..Dr. 2,000
() Realisation A/c
2,000
To Cash/Bank A/c
(Note 1)
(Amount paid to a creditor, Shiv) ...Dr. 35,000
Cash/Bank A/c (Note 2) 35,000
um
To Realisation A/c
a loss of 30%)
re (Sale of half of the investment at .Dr. 50,000
(ii) Nisha's Loan A/c 50,000
To Cash/Bank A/c
(Loan by Nisharepaid) ...Dr. 10,000
(iv) Nisha's Capital A/c 10,000
..Dr.
Kamal's Capital A/c ...Dr.
10,000
Vijay's Capital A/c 30,000
To Realisation A/c
realisation)
(Transfer of loss on
 An Aid to Accountancy-CBSE XII
M.48

Notes:
entry
1. Ifan asset (recorded or unrecorded) is given in payment of a liability (recorded or unrecorded), then no
ispassed for such payment.

2. Book value ofhalf Investment (R 1,00,000 × 1/2) = 50,000

Less: Loss on Sale (30% of{ 50,000) 15,000
Sale Value of Investment = 35,000

No entrywill be passed for 50% investment taken by Mohan, a creditor.

23. In the Books of Hind Ltd.
JOURNAL
Date Particulars LF. Dr. ) Cr. )
Bank A/c (85,000 x 40) .Dr. 34,00,000
To Equity Shares Application A/ç 34,00,000
(Application money received on 85,000 shares)
EquityShares Application A/c ...Dr. 34,00,000
To Equity Share Capital A/c 24,00,000
To Equity Shares Allotment A/c 6,00,000
To Bank A/c 4,00,000
(Application money transferred to share capital, share allotment and refunded)
Equity Shares Allotment A/c ...Dr. 51,00,000
To Equity Share Capital A/c 36,00,000
To Securities Premium A/c 15,00,000
(Allotment money due on 60,000 shares with premium)
Bank A/c .Dr. 42,00,000
Calls-in-Arrears A/c (WN 2) ..Dr. 3,00,000
To Equity Shares Allotment A/c 45,00,000
(Allotment money received on56,000 shares)
Equity Share Capital A/c .Dr. 4,00,000
Securities Premium AVc ...Dr. 1,00,000
To Shares Forfeited A/c 2,00,0
To Calls-in-Arrears A/c 3,00,00
(4,000 shares forfeited for non-payment of allotment money)
Bank A/c ...Dr. 2,40,000
Shares Forfeited A/c .Dr. 60,000
To Equity Share Capital A/c 3,00,00
(3,000shares reissued @ 80 per share)
Shares Forfeited A/c .Dr. 90,000
To Capital Reserve A/c (WN 3) 90,0
(Gain on reissue of forfeited shares transferred to capital reserve)
Working Notes:
1, Pro rata Allotment was done as follows:
To 10,000 Applications Nil
To 75,000 Applications - 60,000
 Model Tes
M.49
Calculation of Allotment Money not Received from
Sanjay:
shares Applied by Sanjay = 75,000
60,000-x4,000=5,000
Allotment money due on 4,000 shares
= 3,40,000
less: Excess Application Money (1,000x 40)
40,000
Allotment Money Not Received from Sanjay
3,00,000
Calculation of Amount transferred to Capital Reserve:
Amount forfeited on 4,000 shares = 2,00,000
Amount forfeited on 3,000 shares 72,00,000
-x3,000 = 1,50,000
Less: Loss on Reissue 4,000
60,000
Transferred to Capital Reserve 90,000

Or
Dr. CASH BOOK (With Bank Column Only) Cr.
Date Particulars Date Particulars
To Shares Application A/c 3,90,000 By Shares Application A/c 90,000
(65,000x 6) (15,000 x6)
To Shares Allotment A/c 144,000 By Balance cld 4,79,200
(WN 1, 2 &3)
To Share Capital A/c (3,200 x 10) 32,000
To Securities Premium A/c 3,200
5,69,200 5,69,200

JOURNAL OF SATYA LTD.

Date Particulars LE Dr. ) Cr. )

Shares Application A/c(50,000 x?6) ...Dr. 3,00,000
To Share Capital A/c (40,000 x ?5) 2,00,000
To Securities Premium A/c (40,000 xR1) 40,000
To Shares Allotment A/c (10,000 x 6) 60,000
(Application money adjusted)
Shares Allotment A/c(40,000x*6) ..Dr. 2,40,000
To Share Capital A/c(40,000x5) 2,00,000
40,000
To Securities Premium A/c (40,000 x 1)
(Allotment money due)
Share CapitalA/c (8,000 x ? 10) ..Dr. 80,000
Securities Premium (8,000 x 1) ..Dr. 8,000
36,000
To Shares Allotment A/c (WN 2)
52,000
To Forfeited Shares A/c ( 60,000 - 8,000)
(8,000shares forfeited for non-payment of allotment money)
20,800
Forfeited Shares AVc ( 52,000x* 3,2008,000) ...Dr.
20,800
To CapitalReserve A/c
(Transfer of gain on reissue to Capital Reserve)
 M.50

Working Notes:
1. Total No. of Shares applied by Arun = 8, 000x 50,000 10,000 shares.
40,000
2. Amount Due but not received from Arun
(a) Application money received on shares applied (10,000 x*6) 60,000
Less: Application money due on share allotted(8,000 x6) 48,000
Excess Application money adjusted on Allotment 12,000
(b) Allotment money due on Shares Allotted (8,000 x6) 48,000
Less: Excess Application money adjusted (a) 12,000
Allotment money due but not received 36,000
3. Calculation of Allotment Money Received Later on:
Total Allotment money due (40,000 x 6) 2,40,000
Less: Allotment money already received
60,000
Allotment money note received (WN 2) 36,000 96,000
Allotment Money received 1,44,000
4. Calculation of Amount to be forfeited:
Amount received from Arun
Less: Premium received (8,000x1) 60,000

Amount to be forfeited 8,000

52,000
24.
JOURNAL
Date Particulars
L.F. Dr. ) Cr. ()
Revaluation A/c
To Patents A/c ...Dr. 27,000
To Investment(50,000 - 40,000) 17,000
(Decrease in assets accounted) 10,000
Cash A/c
..Dr. 8,000
To Bad Debts Recovered A/c
(Debt written off, now recovered) 8,000
Sundry Creditors A/c
...Dr. 3,000
Prepaid Insurance A/c
...Dr. 10,000
Bad Debts Recovered A/c
...Dr. 8,000
Stock A/c
To Revaluation A/c .Dr. 2,000
(Decrease in creditors and increase in assets 23,000
accounted)
Pankaj's Current A/c
Naresh's Current A/c ...Dr. 2,400
To Revaluation A/c R27,000 ...Dr. 1,600
(Loss on revaluation transferred to-723,000) 4,000
Partners' Current Accounts)
Pankaj's Current A/c
Naresh's Current A/c ...Dr. 30,000
To Investment A/c ..Dr. 20,000
(Half investment taken over by 50,000
partners)
 M.51
Model Test Papers

General Reserve A/c .Dr. 40,000

To Provision for Doubtful Debts A/c (20% of 40,000) 8,000
19,200
To Pankaj's Current A/c
12,800
To Naresh's Current A/c
(20% of General Reserve transferred to Provision for Doubtful Debts and
remaining distributed among old partners)
.Dr. 24,000
Workmen Compensation Reserve Wc
6,000
To Workmen Compensation Claim A/c 10,800
To Pankaj's Current A/c 7,200
To Naresh's Current A/c
(Liability for Workmen Compensation Claim credited and surplus
Workmen Compensation Reserve transferred to Partners' Capital Accounts
in their Old Profit-sharing Ratio) 48,000
..Dr.
Pankaj's Current A/c 32,000
...Dr.
Naresh's Current A/c 80,000
To Goodwill A/c
(Existing Goodwill written off) 1,07,000
..Dr.
Bank A/c 83,000
To Saurabh's Capital A/c 24,000
To Premium for Goodwill A/c

(New partner brings capital and goodwil) ..Dr. 24,000

Premium for GoodwillA/c ...Dr. 16,000
Saurabh's Current A/c(R 40,000 - 24,000) 20,000
To Pankaj's Current A/c 20,000
To Naresh's Current A/c
Sacrificing Ratio, i.e., 1:1)
(Premium for Goodwilldistributed in

Note:
Calculation of Sacrificing Ratio:
6-5 1
3 5
Pankaj's Sacrifice = 5 10 10 10

2 3 4-3
Naresh's Sacrifice = 10
5 10 10

Sacrificing Ratio = 1:1.

Or
Cr.
(a) REVALUATIONACCOUNT
Dr
Particulars
Particulars 1,20,000
1,00,000|By Land A/c
To Building A/c 20,000 By Loss transferred to: 3,000
To Furniture A/c 5,000 Kushal's Capital A/c
1,000
lo Provisionfor Doubtful Debts A/c Kumar's Capital A/c
1,000 5,000
R15,000 -710,000) Kavita's Capital A/c
1,25,000
1,25,000
 Accountancy-CBSEXTI
M.52 AnAidto
Cr.
(b) PARTNERS'CAPITAL ACCOUNTS
Dr. Kumar Kavita
Kavita Particulars Kushal
Particulars Kushal Kumar
3,00,000 2,80,000 |3,00,000
1,000 1,000|By Balance b/d 24,000
To Revaluation A/c (Loss) 3,000
72,000 24,000
To Kavita's Capital A/c 6,000 2,000 By General Reserve A/c 6,000
-Goodwill (WN 2) By Kushal's Capital A/c
To Cash A/c(10%) 33,100 (Goodwill) 2,000
To Kavita's Loan Ac (90%) 2,97,900 By Kumar's Capital A/c
To Kumar's Current A/c 1,35,000 (Goodwill)
By Kushal's Current A/c 135,000
(Balancing Figure)
To Balance c/d) (WN 1) 4,98,000|1,66,000 (Balancing Figure) 5,07,000 3,04,000|3,32,000
5,07,000 3,04,000 3,32,000

Working Notes:
1. Adjustment of Capital:
Kushal's Capital (before adjustment of capital) = 3,00,000 + 72,000 3,000 -6,000 =3,63,000
Kumar's Capital (before adjustment of capital) =2,80,000 + 24,000 1,000-2,000 = 3,01,000
T6,64,000
Kushal's adjusted capital = 6,64,000 x 3/4 =4,98,000
Kumar's adjusted capital = 6,64,000 x 1/4=1,66,000
2. Kavita's Share of Goodwill = 40,000 x 1/5 = 8,000, which is contributed by Kushal and Kumar in their
gaining ratio, i.e., 3:1.
25.
Dr. SHYAM'S CAPITAL ACCOUNT

Particulars Particulars
To Shyam's Executor's A/c (Bal. Fig.) 34,700 By Balance b/d 12,0
By General Reserve A/c R 12,000x 2/6) 4,000
By Interest on Capital A/c 300
R12,000 x 10/100 x3/12)
By Profit &Loss Suspense A/c 4,000
?1,20,000 x 10/100 x2/6)
By Ram's Capital A/c (Goodwill) 10,800
By Rahim's Capital A/c (Goodwil) 3,600
34,700 34,700

Dr. SHYAM'S EXECUTOR'S ACCOUNT Cr.

Particulars Particulars

To Bank A/c (Bal. Fig.) 34,700 By Shyam's Capital A/c 34,700

34,700 34,700

Working Note:
Calculation of ShyamsShare of Goodwill:
Total Profit of 3years = 8.200 +9.000 +79.800 =?27,000
Firm's Goodwill = 27.000 x 2) - (20% of 54,000) =K 54,000-(10,800 -43 00
2
Shyam's Share of Goodwill = 43,200 X 6 =14,400
Shyam's Share of Goodwil?14,200 adjusting by debiting gaining partners in gaining ratio, i.e., 3:1

Ram's contribution =14,400 x 10,800

1
Rahim's contribution = 14,400 x -3,600.

26. In the Books of Hi-tech Ltd.

JOURNAL
Date Particulars LF. Dr. ) Cr. )
Bank A/c (11,000 x 60) ..Dr. 6,60,000
To Debentures Application A/c 6,60,000
(Debentures Application money received)
Debentures Application A/c ..Dr. 6,60,000
To 9% Debentures A/c (10,000 x60) 6,00,000
To Debentures Allotment A/c (1,000 x60) 60,000
(Application money adjusted)
Debentures Allotment A/c ..Dr. 4,60,000
Loss on lIssue of Debentures A/c ..Dr. 1,00,000
To 9% Debentures A/c 4,00,000
To Securities Premium A/c 60,000
To Premium on Redemption of Debentures A/c 1,00,000
(Allotment money due)
Bank A/c ...Dr. 4,00,000
To Debentures Allotment Ac 4,00,000
(Allotment money received)
Securities Premium A/c ..Dr. 60,000
Statement of Profit &Loss ( 1,00,000 -60,000) .Dr. 40,000
To Loss on Issue of Debentures A/c 1,00,000
(Loss on issue of debentures written off)

Dr LOSS ON ISSUE OF DEBENTURES ACCOUNT Cr.

Date Particulars Date Particulars
To Premium on Redemption of By Securities Premium A/c 60,000
Debentures A/c 1,00,000 By Statement of Profit &Loss 40,000
1,00,000 1,00,000

Part B

27. (c) Postulates

Or
(b) 20%
Working Note:
Let the Cost =100, Gross Profit = 25
Then Revenue from Operations = 100 + 25 =? 125
IT Revenue from Operations (Sale) is125 then Gross Profit =25
M.54 An Aidto A Accountancy-CBSE XII
If Revenue from Operations is 6,00,000, then
25
Gross Profit = 6,00,000 x =1,20,000
125

Gross Profit Ratio = Gross Profit

x100
Revenue from Operations
1,20,000 x100 = 20%
76,00, 000
28. (c) Issue of New Shares for Cash.
Reason: Shareholders' Funds will increase.
29. (c) 1-(iii); 2-(i) and 3-(ii)
Or
(c) 1--D; 2-A; 3-B and 4-C
30. (c)1,54,800
Working Note:
CALCULATION OF CASH FLOW FROM OPERATING ACTIVITIES
Particulars
Net Profit before Tax (Net Profit + Transfer to Reserve)
1,30,000
Adjustment of Non-cash &Non-operating Items:
Depreciation 20,000
Goodwill Amortised
7,000
Gain on Sale of Machine
(3,000) 24,000
Operating Profit before Working Capital Changes
1,54,000
Change in Current Assets &Current Liabilities:
Increase in Trade Payables
6,000
Increase in Trade Receivables
(3,000)
Increase in Prepaid Expenses
(200)
Decrease in Outstanding Expenses
(2,000)
Cash Flow from Operating Activities
1,5
31.
S. No. Item
Major Head Sub-head
) Provision for Tax Current Liabilities Short-term Provisions
(ü) Interest accrued but not due on loans Current Liabilities Other Current Liabilities
(ii) Computer and Computer Equipment Non-current Assets Property, Plant and Equipment and Intangible
Assets--Property, Plant and Equipment
(iv) Goods purchased for trading Current Assets Inventories
() Capital Work-in-Progress Property, Plant and Equipmenttand
Non-current Assets
Assets-Capital Work-in-Progress Intangible
(vi) Current Maturities of Long-term Debts Current Liabilities Short-term Borrowings