Q. 73 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 73 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

Following are the Balance Sheets of X Ltd.:-

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus		2,00,000 72,000	2,00,000 (37,000)
(2) Non-Current Liabilities Long-term Borrowings		75,000	50,000
(2) Current Liabilities: (a) Trade Payables (b) Short-term Provisions		44,000 24,000	46,000 30,000
Total		4,15,000	2,89,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Non-Current Investments		62,000 2,000	1,40,000 10,000
(2) Current Assets: (b) Inventory (c) Trade Receivables (d) Cash & Cash Equivalents		2,00,000 1,21,000 30,000	60,000 56,000 23,000
Total		4,15,000	2,89,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Reserve & Surplus General Reserve Profit & Loss Balance	22,000 50,000	— (37,000)
	72,000	(37,000)
(2) Long-term Borrowings Public Deposits	75,000	50,000
(3) Short-term Provision: Provision for Taxation Provision for Doubtful Debts	20,000 4,000	25,000 5,000
	24,000	30,000
(4) Property, Plant and Equipment: Land Plant & Machinery Accumulated Depreciation	— 1,00,000 (38,000)	1,00,000 80,000 (40,000)
	62,000	1,40,000

Additional Information:-

(I) A piece of machinery was sold for ₹ 8,000 during the year 2023. Its original cost was ₹ 20,000 and depreciation of ₹ 15,000 has been provided on it.

(II) Non-Current Investments were sold at a loss of 40%.

(III) Land was sold for ₹ 1,50,000.

(IV) Interest paid on public deposits amounted to ₹ 6,000.

You are required to prepare Cash-Flow Statement.

[Ans. Cash used (lost) in operating activities ₹ 1,34,800; Cash from investing activities ₹ 1,22,800; and Cash from financing activities ₹ 19,000.]

Solution:-

Hint: Non-Current Investments costing ₹ 8,000 are sold for ₹ 4,800.

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