Q. 68 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 68 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the following Balance Sheet of Anuradha Ltd. as at 31st March, 2022, Calculate Cash from Operating Activities:

Balance Sheet of Anuradha Ltd.
as at 31st March, 2022

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus		3,00,000 1,50,000	2,50,000 1,00,000
(2) Non-Current Liabilities: Long-term Borrowings		75,000	25,000
(3) Current Liabilities (a) Trade Payables (b) Other Current Liabilities		25,000 50,000	50,000 75,000
Total		6,00,000	5,00,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Intangible Assets		4,50,000 24,000	2,74,000 26,000
(2) Current Assets: (b) Inventories (c) Trade Receivables (d) Cash & Cash Equivalents		76,000 20,000 30,000	1,00,000 10,000 90,000
Total		6,00,000	5,00,000

Notes to Accounts:-

	31.3.2023	31.3.2022
Share Capital: Equity Share Capital	3,00,000	2,50,000
Reserves and Surplus Surplus i.e., Balance in the Statement of Profit and Loss	1,50,000	1,00,000
Long-term Borrowings: 12% Debentures	75,000	25,000
Other Current Liabilities Outstanding rent	50,000	75,000
Property, Plant and Equipment (a) Land and Building (b) Furniture	4,00,000 50,000	2,00,000 74,000
	4,50,000	2,74,000
Intangible Assets Patents	24,000	26,000

Additional Information:-

(i) ₹ 50,000, 12% Debentures were issued on 31st March, 2022.

(ii) During the year ₹ 24,000 was charged as depreciation on furniture.

[Ans. Cash Flow from Operating Activities ₹ 43,000.]

Solution:-

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