[CBSE] Q. 52 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 52 of the Cash Flow Statement of TS Grewal Book 2026-27 session
From the following Balance Sheet and information of Sun Ltd., 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 | 7,00,000 4,10,000 | 6,00,000 2,00,000 |
| Non-Current Liabilities Long-term Borrowings: 10% Debentures | 3,00,000 | 2,00,000 |
| Current Liabilities Trade Payables | 1,40,000 | 60,000 |
| Total | 15,50,000 | 10,60,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments (10% Investments) | 7,00,000 2,00,000 | 6,00,000 1,00,000 |
| Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents | 90,000 2,00,000 2,80,000 80,000 | 50,000 1,00,000 1,90,000 20,000 |
| Total | 15,50,000 | 10,60,000 |
Notes to Accounts
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Share Capital Equity Share Capital 10% Preference Share capital | 5,00,000 2,00,000 | 3,00,000 3,00,000 |
| 7,00,000 | 6,00,000 | |
| Reserves and Surplus Securities Premium Surplus, i.e., Balance in Statement of Profit & Loss | 10,000 4,00,000 | – 2,00,000 |
| 4,10,000 | 2,00,000 | |
| Trade Receivables Sundry Debtors Less: Provision for Doubtful Debts | 3,00,000 20,000 | 2,00,000 10,000 |
| 3,20,000 | 2,10,000 |
You are informed that during the year:
(i)
| Proposed Dividend: | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Equity Share Capital | NIL | NIL |
| Preference Share Capital | 10% | 10% |
(ii) A Machine with a book value of ₹ 90,000 was sold for ₹ 50,000.
(iii) Depreciation charged during the year ₹ 60,000.
(iv) Debentures were issued on 1st April, 2022.
(v) Investments were purchased on 31st March, 2023.
(vi) Preference Shares were redeemed on 31st Decemeber, 2022.
(vii) An interim Dividend @ 15% was paid on equity shares on 31st Decemeber, 2022.
(viii) Fresh Equity Shares were issued at a premium of 5% on 31st March, 2023.
[Ans.: Cash Flos from Operating Activities = ₹ 2,85,000; Cash used in Investing Activities = ₹ 2,90,000; Cash Flow from Financing Activities = ₹ 1,05,000; Net Increase in Cash and Cash Equivalents = ₹ 1,00,000.]
Solution:-
