[CBSE] Q. 40 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 40 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

Prepare Cash Flow Statement on the basis of the information given in the Balance Sheet of Nidhi Ltd. as at 31st March, 2023 and 31st March, 2022:

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	8,00,000 4,00,000	6,00,000 3,00,000
2. Non-Current Liabilities Long-term Borrowings	1,00,000	1,00,000
3. Current Liabilities (a) Short-term Borrowings (b) Trade Payables	– 40,000	50,000 48,000
Total	13,40,000	10,98,000
II. Assets
1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment (b) Non-Current Investments	8,50,000 2,32,000	5,60,000 1,60,000
2. Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents	50,000 76,000 38,000 94,000	1,34,000 82,000 92,000 70,000
Total	13,40,000	10,98,000

Notes to Accounts

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss	4,00,000	3,00,000
Short-term Borrowings Current Maturities of Long-term Debts	–	50,000

[Ans.: Cash Flow from Operating Activities = ₹ 1,52,000; Cash used in investing Activities = ₹ 3,62,000; Cash Flow from Financing Activities = ₹ 1,50,000; Net Decrease in Cash and Cash Equivalents = ₹ 60,000.]

Solution:-

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1	Question – 1
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