Q. 44 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 44 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the following Balance Sheets of Som Ltd. as at 31.3.2023 and 31.3.2022 prepare a Cash Flow Statement:

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		5,75,000 1,40,000	2,50,000 1,70,000
(2) Non-Current Liabilities: Long-term Borrowings		75,000	1,00,000
Total		7,90,000	5,20,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Machinery)		4,50,000	3,00,000
(2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash & Cash Equivalents		1,50,000 1,25,000 65,000	1,00,000 75,000 45,000
Total		7,90,000	5,20,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Share Capital: Equity Share Capital 8% Preference Share Capital	5,00,000 75,000	2,00,000 50,000
	5,75,000	2,50,000
(2) Reserve & Surplus General Reserve Profit & Loss	1,15,000 25,000	45,000 1,25,000
	1,40,000	1,70,000
(3) Long-term Borrowings: 10% Debentures	75,000	1,00,000

Additional Information:-

(i) During the year a machinery of the book value of ₹ 70,000 was sold for ₹ 15,000.

(ii) Interim Dividend paid on equity share capital ₹ 24,000.

[Ans. Net Loss before taxation ₹ 2,000; Cash used in Operating Activities ₹ 37,000; Cash used in Investing Activities ₹ 2,05,000; Cash from Financing Activities ₹ 2,62,000.]

Notes:-

(1) It is assumed that debentures have been redeemed at the end of the year.

(2) Since interim dividend is paid on equity share capital previous year’s dividend on Pref. share capital ₹ 4,000 will also be allowed.

Solution:-

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