[CBSE] Q. 46 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 46 of the Cash Flow Statement of TS Grewal Book 2026-27 session
From the following Balance Sheet of Midee Ltd. as at 31st March, 2023, prepare Cash Flow Satement:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 16,00,000 6,60,000 | 12,00,000 4,40,000 |
| Non-Current Liabilities Long-term Borrwings (10% Debentures) | 3,20,000 | 2,00,000 |
| Current Liabilities (a) Short-term Borrowings (Bank Loan) (b) Trade Payables | 80,000 1,50,000 | 1,10,000 1,80,000 |
| Total | 28,10,000 | 21,30,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: -Property, Plant and Equipment (b) Non-Current Investments | 19,00,000 2,70,000 | 12,10,000 2,00,000 |
| Current Assets (a) Current Investments (b) Trade Receivables (c) Cash and Cash Equivalents | 1,60,000 1,80,000 3,00,000 | 80,000 4,00,000 2,40,000 |
| Total | 28,10,000 | 21,30,000 |
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Reserves and Surplus Securities Premium General Reserve Surplus,i.e., Balance in Statement of Profit & Loss | 20,000 3,00,000 3,40,000 | – 2,40,000 2,00,000 |
| 6,60,000 | 4,40,000 | |
| Property, Plant and Equipment Machinery (Cost) Less: Accumulated Depreciation | 21,40,000 (2,40,000) | 14,00,000 (1,90,000) |
| 19,40,000 | 12,10,000 | |
| Cash and Cash Equivalents Cash in Hand Bank Balance | 1,40,000 1,60,000 | 1,10,000 1,30,000 |
| 3,00,000 | 2,40,000 |
Additional Information:
(i) During the year, Machinery costing ₹ 1,40,000 (accumulated depreciation provided thereon ₹ 1,10,000) was sold for ₹ 20,000.
(ii) During the year, Non-Current Investments costing ₹ 80,000 were sold at a profit of ₹ 16,000.
(iii) Debentures were issued on 31st March, 2023.
[Ans.: Cash Flow from Operating Activities = ₹ 5,64,000; Cash Used in Investing Activities = ₹ 9.14,000; Cash Flow from Financing Activities = ₹ 4,90,000; Net increase in Cash and Cash Equivalents = ₹ 1,40,000.]
[Hint: Net Profit before Tax and Extraordinary Items: ₹ 2,00,000.]
Solution:-
