[DK Goel] Q. 54 Cash Flow Statement Solutions Class 12 CBSE (2026-27)
Solution of question number 54 Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2026-27).
Following are the Balance Sheets of ‘X’ Co. Ltd.:-
| Particulars | Note. No. | 31st March, 2023 | 31st March, 2022 |
| I. EQUITY AND LIABILITIES: | |||
| (1) Shareholder’s Funds: (a) Share Capital | 3,00,000 | 2,50,000 | |
| (2) Non-Current Liabilities: Long-term Borrowings | 45,000 | 80,000 | |
| (3) Current Liabilities (a) Trade Payables | 42,500 | 28,000 | |
| Total | 3,87,500 | 3,58,000 | |
| II. ASSETS: | |||
| (1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment | 3,02,500 | 2,70,000 | |
| (2) Current Assets: (b) Inventories (c) Trade Receivables (d) Cash & Cash Equivalents | 25,000 50,000 10,000 | 45,000 35,000 8,000 | |
| Total | 3,87,500 | 3,58,000 |
Notes to Accounts:-
| 31.3.2023 | 31.3.2022 | |
| (1) Long-term Borrowings: Loan from Bank | 45,000 | 80,000 |
| (3) Property, Plant and Equipment Land and Building Machinery | 2,20,000 82,500 | 1,50,000 1,20,000 |
| 3,02,500 | 2,70,000 |
A machine costing ₹ 40,000 and having a book value of ₹ 25,000 was sold for ₹ 35,000 during the year. Interest paid on a bank loan amounted to ₹ 8,000. Prepare a Cash Flow Statement.
[Ans. Cash from Operating activities ₹ 30,000; Cash used in investing activities ₹ 35,000; and Cash from financing activities ₹ 7,000.]
Solution:-
