[ISC] Q. 19 Cash Flow Statement Solution TS Grewal Class 12 (2023-24)

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Solution of Question number 19 of the Cash Flow Statement of TS Grewal Book 2023-24 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, 2022
Surplus, i.e., Balance in Statement of Profit & Loss on 31st March, 2023
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, 2022
Outstanding Expenses on 31st March, 2023
Prepaid Expenses on 1st April, 2022
Prepaid Expenses on 31st March, 2023
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:-

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