[CBSE] Q. 31 Cash Flow Statement TS Grewal Class 12 2026-27

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Solution of Question number 31 of the Cash Flow Statement of TS Grewal Book 2026-27 session

From the following information, Calculate cash Flow from Operating Activities and Investing Activities:

Particulars31st March,
2026 (₹)
31st March,
2025 (₹)
Surplus, i.e., Balance in Statement of Profit & Loss
Provision for Tax
Trade Payables
Current Assets (Inventories and Trade Receivables)
Fixed Assets (Net)
4,00,000
30,000
1,50,000
5,20,000
3,92,000
1,00,000
30,000
40,000
4,60,000
3,25,000

(1) Depreciation of ₹ 80,000 was provided and a machine costing ₹ 1,05,000 (Depreciation provided thereon ₹ 65,000) was sold at a loss of ₹ 8,000.

(2) Tax paid during the year ₹ 30,000.

    [Ans.: Cash Flow from Operating Activities = ₹ 4,38,000. Cash used in Investing Activities = ₹ 1,55,000.]

    Solution:-

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