[DK Goel] Q. 9 Cash Flow Statement Solutions Class 12 CBSE (2026-27)
Solution of question number 9 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2026-27).
Q. 11 (A). Calculate ‘Cash from Operating activities’ from the following figures:-
| 31.3.2022 (₹) | 31.3.2023 (₹) | |
| Profit and Loss Balance | 60,000 | 65,000 |
| Trade Receivables | 1,49,000 | 1,53,000 |
| General Reserve | 2,02,000 | 2,37,000 |
| Salary Outstanding | 30,000 | 12,000 |
| Wages Prepaid | 5,000 | 7,000 |
| Goodwill | 80,000 | 70,000 |
| Cash and Bank Balance | 40,000 | 30,000 |
[Ans. Cash from Operating activities ₹ 26,000.]
Hint. Cash and Bank Balance will not affect Cash Flow from Operating Activities.
Solution:-
Q. 11 (B) Calculate ‘Cash from Operating activities’ from the following:-
| 31.3.2023 (₹) | 31.3.2024 (₹) | |
| Profit and Loss Balance | 2,00,000 | 3,00,000 |
| Trade Receivable | 1,40,000 | 1,80,000 |
| Provision for Depreciation | 3,00,000 | 3,20,000 |
| Outstanding Rent Payable | 16,000 | 40,000 |
| Prepaid Insurance | 14,000 | 12,000 |
| Goodwill | 2,00,000 | 1,60,000 |
| Inventories | 1,40,000 | 1,80,000 |
[Ans. Cash from Operating activities ₹ 1,06,000.]
Solution:-
Q. 11 (C) From the following figures calculate ‘Cash from operating activities’:
| 31.3.2023 (₹) | 31.3.2024 (₹) | |
| Profit & Loss Balance | 5,00,000 | 3,00,000 |
| Accumulated Depreciation | 80,000 | 1,20,000 |
| General Reserve | 1,60,000 | 1,95,000 |
| Outstanding Expenses | 16,000 | 24,000 |
| Trade Payables | 75,000 | 91,000 |
| Prepaid Salaries | 5,000 | 2,000 |
| Goodwill | 20,000 | 15,000 |
| Trade Receivables | 2,10,000 | 2,40,000 |
[Ans. Cash used (or lost) in operating activities ₹ 1,23,000.]
Solution:-
Q. 11 (D). Calculate ‘Cash from Operating activities’ from the following:-
(I) Profit for the year amounted to ₹ 50,000 after providing for depreciation of ₹ 20,000.
(II) Following is the position of current assets and current liabilities:-
| 31.3.2022 (₹) | 31.3.2023 (₹) | |
| Cash in Hand | 15,000 | 28,000 |
| Trade Receivables | 1,00,000 | 70,000 |
| Provision for Doubtful Debts | 5,000 | 6,000 |
| Trade Payables | 80,000 | 75,000 |
| Inventories | 1,20,000 | 1,60,000 |
| Outstanding Expenses | – | 10,000 |
| Prepaid Expenses | 8,000 | 2,00,000 |
| Accrued Income | 10,000 | 15,000 |
| Income Received in Advance | 6,000 | 3,000 |
| Bank Overdraft | 75,000 | 60,000 |
[Ans. Cash from Operating activities ₹ 64,000.]
Solution:-
