Q. 76 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 76 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

You are required to prepare Cash Flow Statement from the following information:-

	₹
(i) Interim Dividend paid during the year	7,000
(ii) Plant Purchased	20,000
(iii) Intangible Assets written off during the year	10,000
(iv) Debentures redeemed on 1st Feb. 2024	12,000
(v) Interest on debentures has been paid up-to date

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus		1,48,000 21,120	1,40,000 20,000
(2) Non-Current Liabilities: Long-term Borrowings		12,000	24,000
(2) Current Liabilities: (a) Trade Payables (b) Short-term Provisions		23,680 1,600	20,720 1,400
Total		2,06,400	2,06,200
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Plant & Machinery) (ii) Intangible Assets		60,000 10,000	40,000 20,000
(2) Current Assets: (a) Inventory (a) Trade Receivables (b) Cash & Cash Equivalents		85,400 35,400 15,600	98,400 29,800 18,000
Total		2,06,400	2,06,200

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Long-term Borrowings: 12% Debentures	12,000	24,000
(2) Short-term Provision: Provision for Doubtful Debts	1,600	1,400

[Ans. Cash from operating activities ₹ 31,240; Cash used in investing activities ₹ 20,000; and Cash used in financing activities ₹ 13,640.]

Solution:-

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