[CBSE] Q. 20 Cash Flow Statement TS Grewal Class 12 2023-24
Solution of Question number 20 of the Cash Flow Statement of TS Grewal Book 2023-24 session?
The following information is related to Vishwas Ltd.:
| Particulars | Note No. | ₹ |
| I. Revenue from Operations (Net Sales) II. Other Income | 1 | 30,00,000 45,000 |
| III. Total Revenue (I + II) | 30,45,000 | |
| IV. Expenses: (a) Purchase of Stock in Trade (b) Change in Inventories of Stock in Trade (c) Depreciation and Amortisation Expenses (d) Other Expenses | 2 3 | 23,03,000 (16,000) 1,85,000 3,29,000 |
| Total Expenses | 28,01,000 | |
| V. Profit before Tax (III – IV) VI. Less: Provision for Tax | 2,44,000 64,000 | |
| VII. Profit after Tax (V – VI) | 1,80,000 |
Notes to Accounts
| Particulars | ₹ |
| 1. Other Expenses (a) Dividend Received (b) Gain (Profit) on Sale of Plant | 5,000 40,000 |
| 45,000 | |
| 2. Change in Inventories of Stock in Trade Opening Inventories Less: Closing Inventories | 2,84,000 3,00,000 |
| (16,000) | |
| 3. Other Expenses (a) Office Expenses (b) Selling Expenses (c) Loss on Sale of Assets | 58,000 2,35,000 36,000 |
| 3,29,000 |
Other information:-
| Balances as on 31st March, 2023 (₹) | Balances as on 31st March, 2022 (₹) | |
| Trade Payables Trade Receivables Office Expenses Outstanding Selling Expenses Outstanding | 2,78,000 4,52,000 25,000 | 2,50,000 4,15,000 5,000 22,000 |
[Ans.: Cash Flow from Operating Activities = ₹ 3,29,000.]
Solution:-
Here is the list of all Solutions.
| S.N | Solutions |
| 1 | Question – 1 |
| 2 | Question – 2 |
| 3 | Question – 3 |
| 4 | Question – 4 |
| 5 | Question – 5 |
| 6 | Question – 6 |
| 7 | Question – 7 |
| 8 | Question – 8 |
| 9 | Question – 9 |
| 10 | Question – 10 |
| S.N | Solutions |
| 11 | Question – 11 |
| 12 | Question – 12 |
| 13 | Question – 13 |
| 14 | Question – 14 |
| 15 | Question – 15 |
| 16 | Question – 16 |
| 17 | Question – 17 |
| 18 | Question – 18 |
| 19 | Question – 19 |
| 20 | Question – 20 |
| S.N | Solutions |
| 21 | Question – 21 |
| 22 | Question – 22 |
| 23 | Question – 23 |
| 24 | Question – 24 |
| 25 | Question – 25 |
| 26 | Question – 26 |
| 27 | Question – 27 |
| 28 | Question – 28 |
| 29 | Question – 29 |
| 30 | Question – 30 |
| S.N | Solutions |
| 31 | Question – 31 |
| 32 | Question – 32 |
| 33 | Question – 33 |
| 34 | Question – 34 |
| 35 | Question – 35 |
| 36 | Question – 36 |
| 37 | Question – 37 |
| 38 | Question – 38 |
| 39 | Question – 39 |
| 40 | Question – 40 |
| S.N | Solutions |
| 41 | Question – 41 |
| 42 | Question – 42 |
| 43 | Question – 43 |
| 44 | Question – 44 |
| 45 | Question – 45 |
| 46 | Question – 46 |
| 47 | Question – 47 |
| 48 | Question – 48 |
| 49 | Question – 49 |
| 50 | Question – 50 |
| S.N | Solutions |
| 51 | Question – 51 |
| 52 | Question – 52 |
| 53 | Question – 53 |
| 54 | Question – 54 |
| 55 | Question – 55 |
| 56 | Question – 56 |
