[CBSE] Q. 49 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 49 of the Cash Flow Statement of TS Grewal Book 2026-27 session
Following is the summarised Balance Sheet of Philips India Ltd. as at 31st March, 2023:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 13,50,000 11,34,000 | 13,50,000 10,68,000 |
| Non-Current Liabilities Long-term Borrowings: 10% Mortgage Loan | 8,10,00 | – |
| Current Liabilities (a) Trade Payables (Creditors) (b) Short-term Provisions: Provision for Tax | 4,02,000 30,000 | 5,04,000 2,25,000 |
| Total | 37,26,000 | 31,47,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments | 9,60,000 1,80,000 | 12,00,000 1,50,000 |
| Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents Bank | 21,000 6,30,000 13,65,000 5,70,000 | 17,000 7,20,000 6,30,000 4,30,000 |
| Total | 37,26,000 | 31,47,000 |
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Reserves and Surplus General Reserve Surplus, i.e., Balance in Statement of Profit & Loss | 9,30,000 2,04,000 | 9,00,000 1,68,000 |
| 11,34,000 | 10,68,000 |
Additional Information:
- Investments costing ₹ 24,000 were sold during the year for ₹ 25,500.
- Provision for Tax made during the year was ₹ 27,000.
- During the year, a part of the Fixed Assets Costing ₹ 30,000 was sold for ₹ 36,000. The profits were included in the statement of Profit & Loss.
- The Interim Dividend paid during the year amounted to ₹ 1,20,000.
You are required to Prepare Cash Flow Statement.
[Ans.: Cash Used in Operating Activities = ₹ 5,53,000; Cash Flow from Investing Activities = ₹ 7,500; Cash Flow from Financing Activities = ₹ 6,90,000; Net Increase in Cash and Cash Equivalents = ₹ 1,44,000.]
Solution:-
