Q. 77 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 77 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the following Balance Sheet of Havels Ltd. You are required to prepare a Cash Flow Statement:

Havels Ltd.
Balance Sheet as 31.3.2023

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus		7,90,000 4,60,000	5,80,000 1,20,000
(2) Non-Current Liabilities: Long-term Borrowings (12% Debentures)		5,00,000	3,00,000
(2) Current Liabilities: (a) Short Term Borrowings (Bank Overdraft) (b) Short-term Provisions		1,15,000 1,18,000	42,000 46,000
Total		19,83,000	10,88,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (ii) Intangible Assets (Patents)		9,80,000 2,68,000	6,35,000 1,70,000
(2) Current Assets: (a) Current Investments (a) Trade Receivables (b) Cash at Bank		1,40,000 4,40,000 1,55,000	70,000 1,50,000 63,000
Total		19,83,000	10,88,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Reserves and Surplus Surplus (Balance in statement of Profit & Loss) General Reserve	3,20,000 1,40,000	60,000 60,000
	4,60,000	1,20,000
(2) Short-term Provision Provision for Tax	1,18,000	46,000
(3) Property, Plant and Equipment: Plant and Machinery Less: Accumulated Depreciation	11,00,000 (1,20,000)	7,50,000 (1,15,000)
	9,80,000	6,35,000

Additional Information:-

12% Debentures were issued on 1st September, 2022

[Ans. Cash from Operating Activities ₹ 1,77,000; Cash used in Investing Activities ₹ 4,48,000; Cash from Financing Activities ₹ 4,33,000.]

Solution:-

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