[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:-
Here is the list of all Solutions.
| 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 |
| 56 | Question – 56 |
