[CBSE] Q. 41 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 41 of the Cash Flow Statement of TS Grewal Book 2026-27 session
Prepare Cash Flow Statement on the basis of the information given in the Balance Sheet of Nidhi Ltd. as at 31st March, 2023 and 31st March, 2022:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 8,00,000 4,00,000 | 6,00,000 3,00,000 |
| 2. Non-Current Liabilities Long-term Borrowings | 1,00,000 | 1,00,000 |
| 3. Current Liabilities (a) Short-term Borrowings (b) Trade Payables | – 40,000 | 50,000 48,000 |
| Total | 13,40,000 | 10,98,000 |
| II. Assets | ||
| 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment (b) Non-Current Investments | 8,50,000 2,32,000 | 5,60,000 1,60,000 |
| 2. Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents | 50,000 76,000 38,000 94,000 | 1,34,000 82,000 92,000 70,000 |
| Total | 13,40,000 | 10,98,000 |
Notes to Accounts
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss | 4,00,000 | 3,00,000 |
| Short-term Borrowings Current Maturities of Long-term Debts | – | 50,000 |
[Ans.: Cash Flow from Operating Activities = ₹ 1,52,000; Cash used in investing Activities = ₹ 3,62,000; Cash Flow from Financing Activities = ₹ 1,50,000; Net Decrease in Cash and Cash Equivalents = ₹ 60,000.]
Solution:-
