Q. 47 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 47 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

There was ‘Nil; net cash flow from operating activities of Ashok Ltd. during the year ending 31st March, 2019. From the following Balance Sheet of Ashok Ltd. as at 31st March, 2019, prepare a Cash Flow Statement:

Ashok Ltd.
Balance Sheet as at 31st March, 2019

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		19,00,000 1,60,000	11,00,000 2,00,000
(2) Non-Current Liabilities: Long-term Borrowings		1,00,000	4,00,000
(3) Current Liabilities (a) Short term borrowings (b) Short term Provisions		2,50,000 1,90,000	2,30,000 2,70,000
Total		26,00,000	22,00,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (ii) Intangible Assets		15,00,000 2,80,000	11,00,000 1,70,000
(2) Current Assets: (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash & Bank		1,30,000 3,90,000 3,00,000	2,90,000 4,10,000 2,30,000
Total		26,00,000	22,00,000

Notes to Accounts:

	31.3.2023	31.3.2022
Reserves and Surplus: Surplus (Balance in Statement of Profit and Loss)	1,60,000	2,00,000
Long Term Borrowings 8% Debentures	1,00,000	4,00,000
Short-Term Borrowings Bank Overdraft
Short term Provisions Provision for Tax	2,50,000	2,30,000
Property, Plant and Equipment Plant & Machinery Accumulated Depreciation	16,30,000 (1,30,000)	11,70,000 (70,000)
	15,00,000	11,00,000
Intangible Assets Goodwill	2,80,000	1,70,000

Additional Information:-

(i) A machinery of the book value of ₹ 60,000, (depreciation provided thereon ₹ 20,000) was sold at a loss of ₹ 6,000.

(ii) 8% Debentures were redeemed on 1st Junly, 2018.

[Ans. Cash used in Investing Activities ₹ 5,96,000; Cash from Financing Activities ₹ 5,06,000.]

Solution:-

Hint: Purchase of Plant & Machinery ₹ 5,40,000.

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