Q. 72 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 72 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

Prepare a Cash Flow Statement from the Balance Sheets given below:-

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus		5,00,000 2,25,000	5,00,000 90,000
(2) Non-Current Liabilities Long-term Borrowings		25,000	—
(2) Current Liabilities: (a) Trade Payables (b) Short-term Provisions		1,00,000 15,000	80,000 20,000
Total		8,65,000	6,90,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Machinery)		3,10,000	3,00,000
(2) Current Assets: (a) Current Investments (b) Inventory (c) Trade Receivables (d) Cash & Bank Balance		16,000 3,20,000 2,00,000 19,000	20,000 1,50,000 2,10,000 10,000
Total		8,65,000	6,90,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Reserve & Surplus General Reserve Profit & Loss Balance	1,50,000 75,000	1,20,000 (30,000)
	2,25,000	90,000
(2) Long-term Borrowings: Mortgage Loan	25,000	—
(3) Short-term Provision Income Tax Provision	15,000	20,000

Additional Information:-

(i) Depreciation written off on machinery @ 10% on last year’s balance.

(ii) Interim Dividend paid during the year @ 10% on Share Capital.

(iii) Mortgage Loan was taken on 1st July 2022 @ 10% p.a. Interest has been paid up-to date.

[Ans. Cash from Operating activities ₹ 71,875; Cash used in investing activities ₹ 40,000; and Cash used in financing activities ₹ 26,875.]

Hint. Current Investments will be included in Cash & Cash Equivalents.

Solution:-

List of all Solutions

S.N	Solutions
1	Question – 1
2	Question – 2
3	Question – 3
4	Question – 4
5	Question – 5
6	Question – 6
7	Question – 7
8	Question – 8
9	Question – 9
10	Question – 10

S.N	Solutions
11	Question – 11
12	Question – 12
13	Question – 13
14	Question – 14
15	Question – 15
16	Question – 16
17	Question – 17
18	Question – 18
19	Question – 19
20	Question – 20

S.N	Solutions
21	Question – 21
22	Question – 22
23	Question – 23
24	Question – 24
25	Question – 25
26	Question – 26
27	Question – 27
28	Question – 28
29	Question – 29
30	Question – 30

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
34	Question – 34
35	Question – 35
36	Question – 36
37	Question – 37
38	Question – 38
39	Question – 39
40	Question – 40

S.N	Solutions
41	Question – 41
42	Question – 42
43	Question – 43
44	Question – 44
45	Question – 45
46	Question – 46
47	Question – 47
48	Question – 48
49	Question – 49
50	Question – 50

S.N	Solutions
51	Question – 51
52	Question – 52
53	Question – 53
54	Question – 54
55	Question – 55
56	Question – 56
57	Question – 57
58	Question – 58
59	Question – 59
60	Question – 60

S.N	Solutions
61	Question – 61
62	Question – 62
63	Question – 63
64	Question – 64
65	Question – 65
66	Question – 66
67	Question – 67
68	Question – 68
69	Question – 69
70	Question – 70

S.N	Solutions
71	Question – 71
72	Question – 72
73	Question – 73
74	Question – 74
75	Question – 75
76	Question – 76
77	Question – 77