[CBSE] Q. 32 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 32 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:
| Particulars | 31st March, 2025 (₹) | 31st March, 2026 (₹) |
| Surplus, i.e., Balance in Statement of Profit & Loss Provision for Tax Trade Payables Current Assets (Trade Receivables and Inventories) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment Accumulated Depreciation | 2,50,000 75,000 1,00,000 11,50,000 21,25,000 10,62,500 | 10,00,000 75,000 3,75,000 13,00,000 23,30,000 11,00,000 |
Additional Information:-
A Machine having book value of ₹ 1,00,000 (Depreciation provided thereon ₹ 1,62,500) was sold at a loss of ₹ 20,000.
Tas Paid during the year ₹ 75,000.
[Ans.: Cash Flow from Operating Activities = ₹ 10,95,000; Cash Used in Investing Activities = ₹ 3,87,500.]
Solution:-
