Q. 4 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 4 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25).

State which of the following would result in inflow/outflow of cash or cash equivalents:

(i) Purchase of Goods on Credit.

(ii) Sale of Goods Costing ₹ 2,00,000 for ₹ 1,80,000 for cash.

(iii) Purchase of a fixed asset on long term deferred payment basis.

(iv) Issue of shares against purchase of fixed asset.

(v) Cash received from a Trade Receivable ₹ 48,000, discount allowed ₹ 2,000.

(vi) Sale of fixed asset (book value ₹ 3,00,000) for ₹ 2,00,000 for cash.

(vii) Old Furniture (book value ₹ 60,000) written off.

(viii) Bill Receivable endorsed to trade payables.

(ix) Discount of ₹ 5,000 received while making payment to a creditor of ₹ 50,000.

(x) Cash deposited into Bank.

(xi) Sale of Marketable Securities for Cash.

(xii) Sale of Long-term Investments for cash.

(xiii) Conversion of Debentures into Shares.

(xiv) Declaration of Dividend.

(xv) Payment of Dividend.

(xvi) Receipt of Interest on Investment.

(xvii) Receipt of Dividend.

(xviii) Decrease in Cash Credit.

Solution:-

Inflow : (ii) Inflow ₹ 15,000; (v) Inflow ₹ 10,000; (vi) Inflow ₹ 20,000; (xii); (xvi); (xvii).

Outflow : (ix) Outflow ₹ 18,000; (xiv) (xv) (xviii).

No Effect : (i); (iii); (iv); (vii); (viii); (x), (xi), (xiii)]