Q. 71 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 71 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the following Balance Sheets of B.C.R Ltd. as at 31.3.2023 and 31.3.2022 prepare a Cash Flow Statement:

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus		7,00,000 3,50,000	5,00,000 2,00,000
(2) Non-Current Liabilities Long-term Borrowings		50,000	1,00,000
(2) Current Liabilities: (a) Trade Payables (b) Short-term Provisions (Provision for Tax)		1,22,000 50,000	1,05,000 30,000
Total		12,72,000	9,35,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (ii)Intangible Assets (b) Non-Current Investments		5,00,000 95,000 1,00,000	5,00,000 1,00,000 —
(2) Current Assets: (a) Inventory (b) Trade Receivables (c) Cash & Cash Equivalents		1,30,000 1,47,000 3,00,000	55,000 80,000 2,00,000
Total		12,72,000	9,35,000

Notes to Accounts:-

	31.3.2023	31.3.2022
Property, Plant and Equipment: Equipment	5,00,000	5,00,000
Intangible Assets: Goodwill	95,000	1,00,000

Additional Information:

(i) Proposed Dividend for the year ended 31st March 2023 was 12% and for the year ended 31st March, 2022 was 10%.

(ii) During the year Equipment costing ₹ 1,00,000 was purchased. Loss on sale of Equipment amounted to ₹ 12,000. ₹ 18,000 depreciation was charged on Equipment.

[Ans. Cash from Operating Activities ₹ 1,30,000; Cash used in Investing Activities ₹ 1,30,000; Cash from Financing Activities ₹ 1,00,000.]

Solution:-

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