Q. 49 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 49 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the following information, calculate Cash Flow from Operating Activities:

Particulars	31st March, 2022	31st March, 2021
Surplus (i.e., Balance in the Statement for Profit and Loss)	71,000	89,000
Inventory	12,000	4,000
Trade Receivables	58,000	45,000
Outstanding Expenses	14,600	10,000
Goodwill	57,000	27,000
Cash in Hand	9,000	12,000
Machinery	82,000	56,000

(i) A piece of machinery costing ₹ 50,000 on which depreciation of ₹ 20,000 had been charged was sold for ₹ 10,000. Depreciation charged during the year was ₹ 18,000.

(ii) Income Tax 23,000 was paid during the year.

(iii) Interim Dividend paid during the year was ₹ 36,000.

[Ans. Cash Flow from Operating Activities ₹ 39,000.]

Solution:-

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