[ISC] Q. 17 Cash Flow Statement Solution TS Grewal Class 12 (2026-27)
Solution of Question number 17 of the Cash Flow Statement of TS Grewal Book 2026-27 session ISC Board?
From the following information, determine Cash Flow from Operating Activities:
| Particulars | ₹ |
| Surplus, i.e., Balance in Statement of Profit & Loss on 1st April, 2025 Surplus, i.e., Balance in Statement of Profit & Loss on 31st March, 2026 Depreciation Amortisation of Goodwill Loss on Sale of Machine Provision for Tax Transfer to General Reserve Increase in Current Investments Decrease in Trade Receivables Decrease in Trade Payables Outstanding Expenses on 1st April, 2025 Outstanding Expenses on 31st March, 2026 Prepaid Expenses on 1st April, 2025 Prepaid Expenses on 31st March, 2026 | 4,50,000 7,00,000 2,50,000 80,000 2,50,000 1,50,000 2,00,000 1,50,000 1,28,000 47,000 40,000 55,000 30,000 10,000 |
Additional information: Income Tax paid during the year was ₹ 3,50,000.
Solution:-

Working Notes:-

