[CBSE] Q. 50 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 50 of the Cash Flow Statement of TS Grewal Book 2026-27 session
Following is the Balance Sheet of Nidhi Ltd. as at 31st March, 2026, prepare Cash Flow Statement:
| Particulars | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 30,00,000 (4,25,000) | 20,00,000 (5,37,500) |
| Non-Current Liabilities Long-term Borrowings | 7,50,000 | 6,25,000 |
| Current Liabilities Trade Payables | 4,75,000 | 6,75,000 |
| Total | 38,00,000 | 27,62,500 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (Machinery) (b) Non-Current Investments | 17,25,000 3,00,000 | 12,50,000 5,00,000 |
| Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents | 10,00,000 6,00,000 1,75,000 | 7,50,000 1,12,500 1,50,000 |
| Total | 38,00,000 | 27,62,500 |
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss | (4,25,000) | (5,37,500) |
| Long-term Borrowings 12% Debentures | 7,50,000 | 6,25,000 |
Additional Information:
(i) Debentures were issued on 1st January, 2023.
(ii) Machinery costing ₹ 5,00,000 on which depreciation charged was ₹ 1,75,000 was sold for ₹ 3,75,000.
(iii) Depreciation charged during the year amounted to ₹ 2,00,000.
(iv) Non-Current Investments were sold at a profit of 20%.
Prepare Cash Flow Statement.
[Ans.: Cash Used in Operating Activities = ₹ 6,36,250; Cash Used in Investing Activities = ₹ 3,85,000; Cash Flow from Financing Activities = ₹ 10,46,250.]
Solution:-
