[CBSE] Q. 43 Cash Flow Statement TS Grewal Class 12 (2025-26)

the solution of Question number 43 of the Cash Flow Statement of TS Grewal Book 2025-26 session?

Following is the Balance Sheet of Fine Products Ltd. as at 31st March, 2023:

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds (a) Share Capital: Equity Share Capital (b) Reserves and Surplus	3,50,000 57,000	3,00,000 38,000
2. Current Liabilities (a) Trade Payables (b) Other Current Liabilities (c) Short-term Provisions	53,000 6,000 32,000	35,000 8,000 28,000
Total	4,98,000	4,09,000
II. Assets
1. Non-Current Assets (a) Property, Plant and Equipment, and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets (Goodwill) (b) Non-Current Investments	2,48,000 40,000 35,000	2,00,000 50,000 10,000
2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Bank Balances	39,000 1,08,000 28,000	57,000 75,000 17,000
Total	4,98,000	4,09,000

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
Reserves and Surplus General Reserve Surplus, i.e., Balance in Statement of Profit & Loss	30,000 27,000	20,000 18,000
	57,000	38,000
Short-term Provisions Provision for Tax	32,000	28,000
Property, Plant and Equipment Land and Building Plant and Machinery	57,000 1,91,000	1,10,000 90,000
	2,48,000	2,00,000

Note: Proposed dividend on equity for the years ended 31st March, 2022 and 2023 are ₹ 39,000 and ₹ 45,000 respectively.

You are required to prepare Cash Flow Statement for the year ended 31st March, 2023.

[Ans.: Cash Flow from Operating Activities = ₹ 73,000; Cash used in Investing Activities = ₹ 73,000; Cash Flow from Financing Activities = ₹ 11,000; Net Increase in Cash and Cash Equivalents = ₹ 11,000.]

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

S.N	Solutions
11	Question – 11
12	Question – 12
13	Question – 13
14	Question – 14
15	Question – 15
16	Question – 16
17	Question – 17
18	Question – 18
19	Question – 19
20	Question – 20

S.N	Solutions
21	Question – 21
22	Question – 22
23	Question – 23
24	Question – 24
25	Question – 25
26	Question – 26
27	Question – 27
28	Question – 28
29	Question – 29
30	Question – 30

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
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

S.N	Solutions
51	Question – 51
52	Question – 52
53	Question – 53
54	Question – 54
55	Question – 55