[CBSE] Q.12 Cash Flow Statement TS Grewal Class 12 2023-24

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Solution of Question number 12 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

Calculate Cash Flow from Operating Activities from the following details:

Particulars31st March,
2023 (₹)
31st March,
2022 (₹)
Surplus, i.e., Balance in Statement of Profit & Loss
Trade Receivables
Provision for Depreciation
Inventories
Outstanding Rent
Goodwill
Prepaid Insurance
Trade Payables (Creditors)
80,000
25,000
40,000
80,000
12,000
30,000
1,000
13,000
60,000
31,000
30,000
60,000
21,000
38,000
2,000
19,000

[Ans.: Cash Flow from Operating Activities = ₹ 10,000.]

[Hint: Decrease in goodwill will be added to Net Profit before Tax while calculating Cash Flow from Operating Activities, it being Non-Cash/Non-Operating item.]

Solution:-

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