[CBSE] Q. 9 Cash Flow Statement TS Grewal Class 12 2025-26
Solution of Question number 9 of the Cash Flow Statement of TS Grewal Book 2026-27 session
From the following information, calculate Net Profit before Tax and Extraordinary Items:
| Particulars | 31st March, 2025 (₹) | 31st March, 2024 (₹) |
| Surplus, i.e., Balance in Statement of Profit & Loss | 6,45,000 | (90,000) |
| Proposed Dividend | 1,35,000 | 90,000 |
| General Reserve | 3,60,000 | 2,70,000 |
| Workmen Compensation Reserve | 1,80,000 | 1,65,000 |
Additional Information:
| ₹ | |
| Interim Dividend paid during the year | 1,80,000 |
| Provision for Tax made during the year | 3,00,000 |
| Refund of Tax | 6,000 |
| Loss by Fire | 4,00,000 |
| Insurance Claim Received | 2,00,000 |
[Ans.: Net Profit before Tax and Extraordinary Items = ₹ 16,04,000.]
Solution:-
