Q. 50 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 50 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

Calculate ‘Cash Flows from Operating Activities’ for the year ended 31st March, 2021 from the following Balance Sheet of Raman Ltd. as at 31st March, 2021:

Balance Sheet of Raman Ltd. as at 31st March, 2021

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		7,50,000 1,25,000	7,00,000 55,000
(2) Non-Current Liabilities: Long-term Borrowings		1,00,000	62,500
(3) Current Liabilities (a) Short term Borrowings (b) Trade Payables (c) Short term Provisions		6,000 7,500 9,000	5,000 41,500 5,500
Total		9,97,500	8,69,500
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Intangible Assets		9,30,000 25,000	8,05,000 15,000
(2) Current Assets: (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash at Bank		4,000 18,500 13,000 7,000	2,500 29,500 11,500 6,000
Total		9,97,500	8,69,500

Notes to Accounts:-

	31.3.2023	31.3.2022
Reserves and Surplus: Surplus (Balance in Statement of Profit and Loss)	1,25,000	55,000
Short term Borrwingss Bank Overdraft	6,000	5,000
Short term Provisions Provision for Tax	9,000	5,500
Property, Plant and Equipment Machinery Accumulated Depreciation	10,00,000 (70,000)	8,50,000 (45,000)
	9,30,000	8,05,000
Intangible Assets Patents	25,000	15,000

Additional Information:

Tax Paid during the year amounted to ₹ 6,500.

[Ans. Profit before tax ₹ 80,000; Cash Flow from Operating Activities ₹ 74,000.]

Solution:-

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