[CBSE] Q. 43 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 43 of the Cash Flow Statement of TS Grewal Book 2026-27 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:-
