[CBSE] Q. 42 Cash Flow Statement TS Grewal Class 12 (2025-26)

the solution of Question number 42 of the Cash Flow Statement of TS Grewal Book 2025-26 session?

The Balance Sheet of Bright Ltd. as at 31st March 2023 is as follows:

Particulars	31st March, 2023 (₹)	31st March, 2023 (₹)
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus: Surplus, i.e. Balance in Statement of Profit & Loss	2,00,000 98,000	2,00,000 96,000
2. Non-current Liabilities Long-term Borrowings	90,000	50,000
3. Current Liabilities (a) Short-term Borrowings (Loan from Bank) (b) Trade Payables	– 82,000	10,000 72,000
Total	4,70,000	4,28,000
II. Assets
1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment	3,42,000	3,00,000
2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents	44,000 76,800 7,200	50,000 70,000 8,000
Total	4,70,000	4,28,000

Additional Information: During the year ₹ 52,000 were paid as interim dividend.

Prepare Cash Flow Statement.

[Ans.: Cash Flow from Operating Activities = ₹ 81,200; Cash Used in Investing Activities = ₹ 60,000; Cash used in Financing Activities = ₹ 22,000; Net Decrease in Cash and Cash Equivalents = ₹ 800.]

Solution:-

Here is the list of all Solutions (2025-26).

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

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11	Question – 11
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19	Question – 19
20	Question – 20

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21	Question – 21
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25	Question – 25
26	Question – 26
27	Question – 27
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30	Question – 30

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31	Question – 31
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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

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51	Question – 51
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54	Question – 54
55	Question – 55