[CBSE] Q. 48 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 48 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

From the following Balance Sheet of JY Ltd. as at 31st March 2017, Prepare Cash Flow Statement:

Particulars	31st March, 2017 (₹)	31st March, 2016 (₹)
I. EQUITY AND LIABILITIES
Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	5,00,000 1,00,000	5,00,000 (25,000)
Non-Current Liabilities Long-term Borrowings	2,50,000	1,50,000
Current Liabilities (a) Short-term Borrowings (b) Short-term Provisions	1,50,000 1,25,000	1,00,000 75,000
Total	11,25,000	8,00,000
II. Assets
Non-Current Assets Property, Plant and Equipment and Intangible Assets: -Property, Plant and Equipment	6,00,000	4,50,000
Current Assets (a) Trade Receivables (b) Cash and Cash Equivalents (c) Short-term Loans and Advances	2,75,000 50,000 2,00,000	2,25,000 25,000 1,00,000
Total	11,25,000	8,00,000

Notes to Accounts

Particulars	31st March, 2017 (₹)	31st March, 2016 (₹)
Reserves and Surplus Surplus, i.e., Balance in Statement of Profit & Loss	1,00,000	(25,000)
	1,00,000	(25,000)
Long-term Borrowings 10% Debentures	2,50,000	1,50,000
	2,50,000	1,50,000
Short-term Borrowings Bank Overdraft	1,50,000	1,00,000
	1,50,000	1,00,000
Short-term Provisions Provision for Tax	1,25,000	75,000
	1,25,000	75,000
Property, Plant and Equipment Machinery Accumulated Depreciation	7,37,500 (1,37,50)	5,25,000 (75,00)
	6,00,000	4,50,000

Note: Proposed Dividend for the years ended 31st March, 2016 and 2017 are ₹ 50,000 and ₹ 75,000 respectively.

Additional Information: ₹ 1,00,000, 10% Debentures were issued on 31st March, 2017.

[Ans.: Cash Flow from Operating Activities = ₹ 2,52,500; Cash Used in Investing Activities = ₹ 3,12,500; Cash Flow from Financing Activities = ₹ 85,000; Net Increase in Cash and Cash Equivalents = ₹ 25,000.]

Solution:-

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