[CBSE] Q. 7 Cash Flow Statement TS Grewal Class 12 2025-26
Solution of Question number 7 of the Cash Flow Statement of TS Grewal Book 2026-27 session
From the following extract of Balance Sheet of Universal Ltd., Calculate Net Profit before Tax and Extraordinary Items:
| Equity and Liabilities | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Equity Share Capital 10% Preference Share Capital Surplus, i.e., Balance in Statement of Profit & Loss | 10,00,000 10,00,000 15,00,000 | 10,00,000 10,00,000 10,00,000 |
Interim Dividend of ₹ 2,00,000 was paid on Equity Shares on 1st November, 2022.
[Ans.: Net Profit Before Tax and Extraordinary Items = ₹ 8,00,000.]

Solution:-

