[CBSE] Q. 45 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 45 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

Following is the Balance Sheet of X Ltd as at 31st March, 2018:

Particulars	31st March, 2018 (₹)	31st March, 2017 (₹)
I. EQUITY AND LIABILITIES
Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	19,00,000 6,00,000	17,00,000 3,00,000
Non-Current Liabilities Long-term Borrowings	5,00,000	4,00,000
Current Liabilities (a) Short-term Borrowings (b) Short-term Provisions	1,70,000 2,00,000	1,75,000 1,65,000
Total	33,70,000	27,40,000
II. Assets
Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets (b) Non-Current Investments	24,00,000 2,00,000 3,00,000	19,00,000 3,00,000 2,00,000
Current Assets (a) Current Investments (b) Inventories (c) Cash and Cash Equivalents	1,40,000 2,60,000 70,000	1,70,000 1,30,000 40,000
Total	33,70,000	27,40,000

Particulars	31st March, 2018 (₹)	31st March, 2017 (₹)
Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss	6,00,000	3,00,000
	6,00,000	3,00,000
Long-term Borrowings 12% Debentures	5,00,000	4,00,000
	5,00,000	4,00,000
Short-term Borrowings Bank Overdraft	1,70,000	1,75,000
	1,70,000	1,75,000
Short-term Provisions Provision for Tax	2,00,000	1,65,000
	2,00,000	1,65,000
Property, Plant and Equipment Machinery Less: Accumulated Depreciation	26,00,000 (2,00,000)	20,00,000 (1,00,000)
	24,00,000	19,00,000
Intangible Assets Goodwill	2,00,000	3,00,000
	2,00,000	3,00,000

Additional Information:

(i) ₹ 1,00,000, 12% Debentures were issued on 1st April, 2017.

(ii) During the year, a piece of machinery costing ₹ 80,000 on which accumulated depreciation was ₹ 40,000 was sold at a gain of ₹ 10,000.

Prepare a Cash Flow Statement.

[Ans.: Cash Flow from Operating Activities = ₹ 4,95,000; Cash used in Investing Activities = ₹ 7,30,000; Cash Flow from Financing Activities = ₹ 2,35,000; Net Increase/Decrease in Cash and Cash Equivalents = Nil.]

Solution:-

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1	Question – 1
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