The journal entries of Tata Motors as of March 31, 2011 show an increase in shareholder funds from the previous year, an increase in loan funds from the organization that decreases the cash account, an increase in deferred tax liabilities that decreases the cash account, an increase in fixed assets that decreases the cash account, an increase in current assets, loans and advances that decreases the cash account, and a decrease in liabilities from the previous year that decreases the cash account.