[CBSE] Q. 46 Cash Flow Statement TS Grewal Class 12 (2025-26)

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Solution of Question number 46 of the Cash Flow Statement of TS Grewal Book 2025-26 session?

Property, Plant and Equipment (Net): Closing ₹ 31,75,000, Opening ₹ 25,50,000. During the year, a machine costing ₹ 3,50,000 (Depreciation provided thereon ₹ 1,50,000) was sold for ₹ 1,25,000. Depreciation charged for the year was ₹ 3,50,000. A machine costing ₹ 75,000 was purchased by issue of equity shares of ₹ 10 each at a premium of 20%. Net profit before tax ₹ 2,50,000.

How will you disclose these items while preparing Cash Flow Statement?

[Ans.: Operating Profit before Working Capital Change = ₹ 6,75,000; Cash used in Investing Activities = ₹ 9,75,000.]

Solution:-

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