[ISC] Q. 20 Cash Flow Statement Solution TS Grewal Class 12 (2023-24)

Solution of Question number 20 of the Cash Flow Statement of TS Grewal Book 2023-24 session ISC Board?

From the following Balance Sheet of Powerful Ltd., Determine Cash Flow from Operating Activities:

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus	5,00,000 1,18,000	4,50,000 70,000
2. Current Liabilities (a) Trade Payables (b) Other Current Liabilities (c) Short-term Provisions	83,000 16,000 50,000	55,000 20,000 40,000
Total	7,67,000	6,35,000
II. Assets
1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: – Property, Plant and Equipment – Intangible Assets (Goodwill)	3,20,000 90,000	2,38,000 1,15,000
1. Non-Current Assets Property, Plant and Equipment, and Intangible Assets: – Property, Plant and Equipment – Intangible Assets (Goodwill)	10,000 87,000 2,52,000 8,000	15,000 97,000 1,60,000 10,000
Total	7,67,000	6,35,000

Note:-

Proposed Dividend for the year ended 31st March, 2022 was ₹ 50,000 and for the year ended 31st March, 2023 is ₹ 60,000.

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
1. Reserves and Surplus General Reserve Surplus,i.e., Balance in Statement of Profit & Loss	70,000 48,000	40,000 30,000
2. Short-term Provisions Provision for Tax	50,000	40,000
3. Property, Plant and Equipment Building Plant	1,70,000 1,50,000	2,00,000 38,000
Total	3,20,000	2,38,000

Solution:-

Here is the list of all Solutions.

S.N	Solutions
1	Question – 1
2	Question – 2
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11	Question – 11
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