[ISC] Q. 19 Cash Flow Statement Solution TS Grewal Class 12 (2026-27)
Solution of Question number 19 of the Cash Flow Statement of TS Grewal Book 2026-27 session ISC Board?
From the following Balance Sheet of Powerful Ltd., Determine Cash Flow from Operating Activities:
| Particulars | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus | 5,00,000 1,18,000 | 4,50,000 70,000 |
| 2. Current Liabilities (a) Trade Payables (b) Other Current Liabilities (c) Short-term Provisions | 83,000 16,000 50,000 | 55,000 20,000 40,000 |
| Total | 7,67,000 | 6,35,000 |
| II. Assets | ||
| 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment – Intangible Assets (Goodwill) | 3,20,000 90,000 | 2,38,000 1,15,000 |
| 1. Non-Current Assets Property, Plant and Equipment, and Intangible Assets: – Property, Plant and Equipment – Intangible Assets (Goodwill) | 10,000 87,000 2,52,000 8,000 | 15,000 97,000 1,60,000 10,000 |
| Total | 7,67,000 | 6,35,000 |
Note:-
Proposed Dividend for the year ended 31st March, 2022 was ₹ 50,000 and for the year ended 31st March, 2023 is ₹ 60,000.
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| 1. Reserves and Surplus General Reserve Surplus,i.e., Balance in Statement of Profit & Loss | 70,000 48,000 | 40,000 30,000 |
| 2. Short-term Provisions Provision for Tax | 50,000 | 40,000 |
| 3. Property, Plant and Equipment Building Plant | 1,70,000 1,50,000 | 2,00,000 38,000 |
| Total | 3,20,000 | 2,38,000 |
Solution:-
