[CBSE] Q. 44 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 44 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

Following is the Balance Sheet of Mevanca Limited as at 31st March, 2017:

Particulars	31st March, 2017 (₹)	31st March, 2016 (₹)
I. EQUITY AND LIABILITIES
Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	3,00,000 25,000	1,00,000 1,20,000
Non-Current Liabilities Long-term Borrowings	80,000	60,000
Current Liabilities (a) Trade Payables (b) Short-term Provisions	6,000 68,000	20,000 70,000
Total	4,79,000	3,70,000
II. Assets
Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment	3,36,000	1,92,000
Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents (d) Other Current Assets	67,000 51,000 25,000	60,000 65,000 49,000 4,000
Total	4,79,000	3,70,000

Particulars	31st March, 2017 (₹)	31st March, 2016 (₹)
Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss	25,000	1,20,000
	25,000	1,20,000
Long-term Borrowings 10% Long-term Loan	80,000	60,000
	80,000	60,000
Short-term Provisions Provision for Tax	68,000	70,000
	68,000	70,000
Property, Plant and Equipment Machinery Accumulated Depreciation	3,84,000 (48,000)	2,15,000 (23,000)
	3,36,000	1,92,000

Additional Information:

(i) Additional loan was taken on 1st July, 2016.

(ii) Tax of ₹ 53,000 was paid during the year.

Prepare Cash Flow Statement.

[Ans.: Cash Used in Operating Activities = ₹ 67,500; Cash Used in Investing Activities = ₹ 1,69,000; Cash Flow from Financing Activities = ₹ 2,12,500; Net Decrease in Cash and Cash Equivalents = ₹ 24,000.]

Solution:-

Here is the list of all Solutions.

S.N	Solutions
1	Question – 1
2	Question – 2
3	Question – 3
4	Question – 4
5	Question – 5
6	Question – 6
7	Question – 7
8	Question – 8
9	Question – 9
10	Question – 10

S.N	Solutions
11	Question – 11
12	Question – 12
13	Question – 13
14	Question – 14
15	Question – 15
16	Question – 16
17	Question – 17
18	Question – 18
19	Question – 19
20	Question – 20

S.N	Solutions
21	Question – 21
22	Question – 22
23	Question – 23
24	Question – 24
25	Question – 25
26	Question – 26
27	Question – 27
28	Question – 28
29	Question – 29
30	Question – 30

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
34	Question – 34
35	Question – 35
36	Question – 36
37	Question – 37
38	Question – 38
39	Question – 39
40	Question – 40

S.N	Solutions
41	Question – 41
42	Question – 42
43	Question – 43
44	Question – 44
45	Question – 45
46	Question – 46
47	Question – 47
48	Question – 48
49	Question – 49
50	Question – 50

S.N	Solutions
51	Question – 51
52	Question – 52
53	Question – 53
54	Question – 54
55	Question – 55
56	Question – 56