Q. 75 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 75 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

Following are the Balance Sheets of Pawan Ltd:-

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 2,07,000	2,50,000 1,75,000
(2) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (c) Short-term Provisions		20,000 31,000 84,000	15,000 54,000 81,000
Total		6,42,000	5,75,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (ii) Intangible Assets (Goodwill) (b) Non-Current Investments		2,70,000 50,000 45,000	2,70,000 30,000 50,000
(2) Current Assets: (a) Trade Receivables (b) Cash & Cash Equivalents		2,67,000 10,000	2,19,000 6,000
Total		6,42,000	5,75,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Reserve & Surplus Securities Premium	1,97,000 10,000	1,75,000 —
	2,07,000	1,75,000
(2) Short-term Borrowings Bank Overdraft	20,000	15,000
(3) Short-term Provision: Provision for Tax Provision for Doubtful Debts	62,000 22,000	65,000 16,000
	84,000	81,000
(4) Property, Plant and Equipment Land Machinery	1,50,000 1,20,000	70,000 2,00,000
	2,70,000	2,70,000

Additional Information:-

(I) Machinery of the book value of ₹ 60,000 was sold for ₹ 18,000 during the year.

(II) Interim Dividend paid during the year ₹ 25,000.

(III) During the year Company sold 40% of its original non-current investments at a loss of 20%.

You are required to prepare Cash-Flow Statement.

[Ans. Cash from Operating activities ₹ 45,000; Cash used in investing activities ₹ 81,000; and Cash from financing activities ₹ 40,000.]

Solution:-

Hint:

(1) Current year’s Depreciation ₹ 20,000.
(2) Purchase of Non-Current Investments ₹ 15,000.
(3) Increase in Intangible Assets will be treated as purchase of Intangible Assets.

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