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

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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:

Particulars31st March, 202231st March, 2021
Surplus (i.e., Balance in the Statement for Profit and Loss)71,00089,000
Inventory12,0004,000
Trade Receivables58,00045,000
Outstanding Expenses14,60010,000
Goodwill57,00027,000
Cash in Hand9,00012,000
Machinery82,00056,000

(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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