[DK Goel] Q. 36 Cash Flow Statement Solutions Class 12 CBSE (2026-27)

Solution of question number 36 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2026-27).

Following are the Balance Sheets of Rashi Ltd. as at 31st March 2023 and 31st March 2022:

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		12,00,000 (1,70,000)	8,00,000 (2,15,000)
(2) Non-Current Liabilities: Long-term Borrowings		3,00,000	2,50,000
(3) Current Liabilities (a) Trade Payables		1,90,000	2,70,000
Total		15,20,000	11,05,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Plant & Machinery)		6,90,000 1,20,000	5,00,000 2,00,000
(2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash & Cash Equivalents		4,60,000 1,80,000 70,000	2,80,000 65,000 60,000
Total		15,20,000	11,05,000

Notes to Accounts:-

	31st March, 2023	31st March, 2022
(1) Reserve & Surplus: Profit & Loss Balance	(1,70,000)	(2,15,000)
(2) Long-term Borrowings: 12% Public Deposits	3,00,000	2,50,000
(3) Trade Receivables: Sundry Debtors Bills Receivables	1,80,000 —	50,000 15,000
	1,80,000	65,000

Additional Information:

(i) New public deposits were accepted on 1st January, 2023.

(ii) Machinery costing ₹ 2,00,000 on which depreciation charged was ₹ 70,000 was sold for ₹ 1,50,000.

(iii) New machinery purchased during the year amounted to ₹ 4,00,000.

(iv) Non-Current Investments were sold at a profit of 25%.

Prepare Cash Flow Statement.

[Ans. Cash used in operating activities ₹ 2,58,500; Cash used in investing activities ₹ 1,50,000; and Cash from financing activities ₹ 4,18,500.]

Solution:-

Hints: (1) Depreciation on Machinery ₹ 80,000.

(2) Profit as per Balance Sheet ₹ 2,15,000.

(3) Interest on Public Deposits ₹ 31,500 (2,50,000 x 12% x 9/12 + 3,00,000 x 12% x 3/12)