[DK Goel] Q. 67 Cash Flow Statement Solutions Class 12 CBSE (2026-27)

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Solution of question number 67 Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2026-27).

From the following information extracted from the books of Kant Ltd.,

calculate ‘Cash Flows from Operating Activities’.

Profit earned during the year is ₹1,95,000 after considering the following items:

ParticularsAmount
Depreciation on Machinery50,000
Goodwill written off30,000
Gain on Sale of Machinery10,000
Transfer to General Reserve1,05,000

[Ans. Cash Flows from Operating Activities ₹1,60,000.]

(C.B.S.E. 2025, Kolkata, Odisha)

Solution:-

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