[CBSE] Q. 47 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 47 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

From the following Balance Sheet of Gopal Ltd. and the additional information as at 31st March, 2019, Prepare a Cash Flow Statement when Cash Flow from Financing Activities is ₹ 2,32,000:

Particulars	31st March, 2019 (₹)	31st March, 2018 (₹)
I. EQUITY AND LIABILITIES
Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	10,00,000 4,00,000	8,00,000 (1,00,000)
Non-Current Liabilities Long-term Borrowings	9,00,000	9,00,000
Current Liabilities (a) Short-term Borrowings (b) Short-term Provisions	2,40,000 2,00,000	1,00,000 1,75,000
Total	27,40,000	18,75,000
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	20,00,000 46,000 1,00,000	14,42,000 58,000 45,000
Current Assets (a) Current Investments (b) Inventories (c) Cash and Cash Equivalents	2,00,000 2,14,000 1,80,000	1,20,000 90,000 1,20,000
Total	27,40,000	18,75,000

Particulars	31st March, 2019 (₹)	31st March, 2018 (₹)
Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss	4,00,000	(1,00,000)
Long-term Borrowings 12% Debentures	9,00,000	9,00,000
Short-term Borrowings Bank Overdraft	2,40,000	1,00,000
	2,40,000	1,00,000
Short-term Provisions Provision for Tax	2,00,000	1,75,000
	2,00,000	1,75,000
Property, Plant and Equipment Machinery Less: Accumulated Depreciation	24,00,000 (4,00,000)	16,42,000 (2,00,000)
	20,00,000	14,42,000
Intangible Assets Goodwill	46,000	58,000
	46,000	58,000
Inventories Stock-in-Trade	2,14,000	90,000
	2,14,000	90,000

Additional Information: Tax ₹ 1,50,000 was paid during the year.

[Ans.: Cash Flow from Operating Activities = ₹ 7,21,000; Cash Used in Investing Activities = ₹ 8,13,000; Cash Flow from Financing Activities = ₹ 2,32,000; Net Increase in Cash and Cash Equivalents = ₹ 1,40,000.]

Solution:-

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