[CBSE] Q. 19 Cash Flow Statement TS Grewal Class 12 2025-26
the solution of Question number 19 of the Cash Flow Statement of TS Grewal Book 2025-26 session?
The following information is related to Vishwas Ltd.:
| Particulars | Note No. | ₹ |
| I. Revenue from Operations (Net Sales) II. Other Income | 1 | 30,00,000 45,000 |
| III. Total Revenue (I + II) | 30,45,000 | |
| IV. Expenses: (a) Purchase of Stock in Trade (b) Change in Inventories of Stock in Trade (c) Depreciation and Amortisation Expenses (d) Other Expenses | 2 3 | 23,03,000 (16,000) 1,85,000 3,29,000 |
| Total Expenses | 28,01,000 | |
| V. Profit before Tax (III – IV) VI. Less: Provision for Tax | 2,44,000 64,000 | |
| VII. Profit after Tax (V – VI) | 1,80,000 |
Notes to Accounts
| Particulars | ₹ |
| 1. Other Expenses (a) Dividend Received (b) Gain (Profit) on Sale of Plant | 5,000 40,000 |
| 45,000 | |
| 2. Change in Inventories of Stock in Trade Opening Inventories Less: Closing Inventories | 2,84,000 3,00,000 |
| (16,000) | |
| 3. Other Expenses (a) Office Expenses (b) Selling Expenses (c) Loss on Sale of Assets | 58,000 2,35,000 36,000 |
| 3,29,000 |
Other information:-
| Balances as on 31st March, 2023 (₹) | Balances as on 31st March, 2022 (₹) | |
| Trade Payables Trade Receivables Office Expenses Outstanding Selling Expenses Outstanding | 2,78,000 4,52,000 25,000 | 2,50,000 4,15,000 5,000 22,000 |
[Ans.: Cash Flow from Operating Activities = ₹ 3,29,000.]
Solution:-
