The case helps students in integrating three financial statements and provides an opportunity to prepare a statement of cash flows using two sequential balance sheets. It covers transactions relating to issue of shares and debentures, depreciation, refundable and non-refundable security deposits, provision for doubtful debts, goods distributed free of cost, discounts (trade and cash), loan repayment including interest calculations, appropriation of profits to various reserves, dividend and dividend tax, provision for tax, and advance tax including TDS. The participants are required to prepare cash flow and income statements of the company.