[CBSE] Q. 49 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 49 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

From the following Balance Sheet of Mishi Ltd. as at 31st March, 2023, prepare Cash Flow Satement:

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
I. EQUITY AND LIABILITIES
Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	16,00,000 6,60,000	12,00,000 4,40,000
Non-Current Liabilities Long-term Borrwings (10% Debentures)	3,20,000	2,00,000
Current Liabilities (a) Short-term Borrowings (Bank Loan) (b) Trade Payables	80,000 1,50,000	1,10,000 1,80,000
Total	28,10,000	21,30,000
II. Assets
Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: -Property, Plant and Equipment (b) Non-Current Investments	19,00,000 2,70,000	12,10,000 2,00,000
Current Assets (a) Current Investments (b) Trade Receivables (c) Cash and Cash Equivalents	1,60,000 1,80,000 3,00,000	80,000 4,00,000 2,40,000
Total	28,10,000	21,30,000

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
Reserves and Surplus Securities Premium General Reserve Surplus,i.e., Balance in Statement of Profit & Loss	20,000 3,00,000 3,40,000	– 2,40,000 2,00,000
	6,60,000	4,40,000
Property, Plant and Equipment Machinery (Cost) Less: Accumulated Depreciation	21,40,000 (2,40,000)	14,00,000 (1,90,000)
	19,40,000	12,10,000
Cash and Cash Equivalents Cash in Hand Bank Balance	1,40,000 1,60,000	1,10,000 1,30,000
	3,00,000	2,40,000

Additional Information:

(i) During the year, Machinery costing ₹ 1,40,000 (accumulated depreciation provided thereon ₹ 1,10,000) was sold for ₹ 20,000.

(ii) During the year, Non-Current Investments costing ₹ 80,000 were sold at a profit of ₹ 16,000.

(iii) Debentures were issued on 31st March, 2023.

[Ans.: Cash Flow from Operating Activities = ₹ 5,64,000; Cash Used in Investing Activities = ₹ 9.14,000; Cash Flow from Financing Activities = ₹ 4,90,000; Net increase in Cash and Cash Equivalents = ₹ 1,40,000.]

[Hint: Net Profit before Tax and Extraordinary Items: ₹ 2,00,000.]

Solution:-

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1	Question – 1
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