[DK Goel] Q. 59 Cash Flow Statement Solutions Class 12 CBSE (2026-27)
Solution of question number 59 Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2026-27).
From the following Balance Sheets of Samta Ltd. as at 31.3.2023 and 31.3.2022 prepare a Cash Flow Statement:
| Particulars | Note. No. | 31st March, 2023 | 31st March, 2022 |
| I. EQUITY AND LIABILITIES: | |||
| (1) Shareholder’s Funds: (a) Share Capital (b) Reserves & Surplus | 20,00,000 4,00,000 | 15,00,000 2,00,000 | |
| (2) Current Liabilities: | 6,00,000 | 4,00,000 | |
| Total | 30,00,000 | 21,00,000 | |
| II. ASSETS: | |||
| (1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Machinery) | 18,00,000 | 12,00,000 | |
| (2) Current Assets: | 12,00,000 | 9,00,000 | |
| Total | 30,00,000 | 21,00,000 |
Additional Information:-
| (1) Contingent Liability | 31.3.2023 | 31.3.2022 |
| Proposed Dividend | 2,00,000 | 1,00,000 |
(ii) During the year ₹ 80,000 depreciation was charged on machinery.
(iii) A piece of machinery costing ₹ 20,000 on which depreciation charged was ₹ 8,000, was sold for ₹ 10,000.
[Ans. Cash from Operating Activities ₹ 2,82,000; Cash used in Investing Activities ₹ 6,82,000; Cash from Financing Activities ₹ 4,00,000.]
Solution:-
