9.30 UUL 900W 34. The next step is to prepare the non current accounts of the firm. Land ACCOUNT Dr. Cr By Balance cid 1,32,000 To Balance bid To Cash(Purchase) balancing figure 1,00,000 32.000 1.32.000 1.32.000 153 Share capital Account Dr. Cr. To Balance c/d 90,000 10,000 By Cash (Issue of shares) Balancing figure By Balance b/d 80.000 90.000 90.000 Adjusted Profit & Loss Account Dr. Cr To Balance cld 5,00.000 By Balance b/d By Funds from operation Balancing figure 4,60,000 40,000 5.00.000 5.00.000 Fund flow statement Sources Applications Issue of Shares Funds from operation 10.000 40.000 50.000 Purchase of Land Increase in working capital 32,000 18,000 50.000 From the following relating to Relox Limited, prepare funds flow statement. Balance sheet of Relox Limited as on 31st December Liabilities Assets 2012 3 2013 2012 3 2013 6,00,000 8,00,000 3,80,000 Share capital Reserves 4,20,000 3.00.000 2,00.000 Fixed assets Accounts receivable Stock 1,00,000 1,20.000 2,10,000 3,00,000 3.90,000 Retained earnings Accounts payable 60,000 90.000 9.50.000 Cash 2.70.000 12,90.000 _60.000 9.50.000 1.80.000 12.90,000 Additional information: The company issued bonus shares for 1,00,000 and for cash 1,00,000 Depreciation written off during the year 30,000