[CBSE] Q. 11 Cash Flow Statement TS Grewal Class 12 2025-26
Solution of Question number 11 of the Cash Flow Statement of TS Grewal Book 2026-27 session
Calculate Cash Flow from Operating Activities from the following details:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Surplus, i.e., Balance in Statement of Profit & Loss Trade Receivables Provision for Depreciation Inventories Outstanding Rent Goodwill Prepaid Insurance Trade Payables (Creditors) | 80,000 25,000 40,000 80,000 12,000 30,000 1,000 13,000 | 60,000 31,000 30,000 60,000 21,000 38,000 2,000 19,000 |
[Ans.: Cash Flow from Operating Activities = ₹ 10,000.]
[Hint: Decrease in goodwill will be added to Net Profit before Tax while calculating Cash Flow from Operating Activities, it being Non-Cash/Non-Operating item.]
Solution:-
