[CBSE] Q. 52 Cash Flow Statement TS Grewal Class 12 2023-24

Solution of Question number 52 of the Cash Flow Statement of TS Grewal Book 2023-24 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:

1. Investments costing ₹ 24,000 were sold during the year for ₹ 25,500.
2. Provision for Tax made during the year was ₹ 27,000.
3. 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.
4. 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:-

Here is the list of all Solutions.

S.N	Solutions
1	Question – 1
2	Question – 2
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