From the information provided, Pioneer Ltd. saw an increase in cash flows from operating activities from fiscal year 2017 to 2018. This was due to an increase in trade payables and short-term provisions, along with a decrease in trade receivables and inventories. However, cash flows from investing activities decreased as Pioneer Ltd. made investments in non-current assets. Overall, cash and cash equivalents increased from fiscal year 2017 to 2018 despite a decrease in long-term borrowings.
From the information provided, Pioneer Ltd. saw an increase in cash flows from operating activities from fiscal year 2017 to 2018. This was due to an increase in trade payables and short-term provisions, along with a decrease in trade receivables and inventories. However, cash flows from investing activities decreased as Pioneer Ltd. made investments in non-current assets. Overall, cash and cash equivalents increased from fiscal year 2017 to 2018 despite a decrease in long-term borrowings.
From the information provided, Pioneer Ltd. saw an increase in cash flows from operating activities from fiscal year 2017 to 2018. This was due to an increase in trade payables and short-term provisions, along with a decrease in trade receivables and inventories. However, cash flows from investing activities decreased as Pioneer Ltd. made investments in non-current assets. Overall, cash and cash equivalents increased from fiscal year 2017 to 2018 despite a decrease in long-term borrowings.
From the information provided, Pioneer Ltd. saw an increase in cash flows from operating activities from fiscal year 2017 to 2018. This was due to an increase in trade payables and short-term provisions, along with a decrease in trade receivables and inventories. However, cash flows from investing activities decreased as Pioneer Ltd. made investments in non-current assets. Overall, cash and cash equivalents increased from fiscal year 2017 to 2018 despite a decrease in long-term borrowings.
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Problem Set of Cash Flow Statement
Problem No.:-1
From the following information, prepare Cash Flow Statement for Pioneer Ltd.
Balance Sheet of Pioneer Ltd., as on March 31, 2017
Particulars Note No Amount Amount
I. Equity and Liabilities: 1. Shareholders’ Funds a) Share capital 1 7,00,000 5,00,000 b) Reserve and surplus 2 4,20,000 2,50,000 2. Non-current Liabilities: Long-term borrowings: 10% Bank Load 50,000 1,00,000 3. Current Liabilities: a) Trade Payables 45,000 50,000 b) Other current liabilities: outstanding rent 7,000 5,000 c) Short-term provisions 3 3 50,000 30,000 Total 12,72,000 9,35,000 II. Assets 1. Non-current assets: a) Fixed assets i) Tangible assets 5,00,000 5,00,000 ii) Intangible assets 95,000 1,00,000 b) Non-current investments 1,00,000 - 2. Current assets: a) Inventories 1,30,000 50,000 b) Trade receivables 1,20,000 80,000 c) Cash and cash equivalents 3,27,000 2,05,000 Total 12,72,000 9,35,000 Notes to Accounts:
Particulars Amount Amount
1. Equity share Capital 7,00,000 5,00,000 2. Reserve and Surplus Surplus: i.e., Balance in Statement of Profit and Loss 4,20,000 2,50,000 3. Short-term Provision Provision for Taxation 50,000 30,000 4. Fixed Assets Tangible assets (i) Equipments 2,30,000 2,00,000 (ii) Furniture 2,70,000 3,00,000 5,00,000 5,00,000 5. Intangible Assets Patents 95,000 1,00,000 6. Cash and Cash Equivalents (i) Cash 27,000 5,000 (ii) Bank Balance 3,00,000 2,00,000