[CBSE] Q. 21 Solution of Cash Flow Statement TS Grewal Class 12 2022-23

Are you looking for the solution of Question number 21 of the Cash Flow Statement of TS Grewal Book 2022-23 session?

Arthur Ltd. reported a profit of ₹ 90,000 for the year ended 31st March, 2022, after considering the following:

		₹
(a)	Tax provided during the year
(b)	Amortisation of goodwill
(c)	Profit on sale of land
(d)	Machinery costing ₹ 40,000 (accumulated depreciation thereon being ₹ 18,000) was sold during the year at a loss of ₹ 17,000.

Extract of its Balance Sheet in the beginning and at the end of the year is given below:

Particulars	1st April, 2021 (₹)	31st March, 2022 (₹)
Accounts Receivable Stock Cash at Bank Accounts Payable Expenses Payable Provision for Taxation Investments (Short-term) Plant and Machinery (Net Value) Proposed Dividend	16,000 15,000 10,000 11,000 5,000 6,000 2,000 1,30,000 10,000	20,000 12,000 8,000 9,000 6,000 4,000 5,000 94,000 12,000

You are required to calculate Cash Flow from Operating Activiites as per Accounting Standard – 3 (Show Your workings clearly).

[Ans: Cash Flow from Operating Activiites = ₹ 1,34,000.]

Solution:-

Working Notes:-

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