[ISC] Q. 22 Solution of Cash Flow Statement TS Grewal Class 12 (2022-23)
Solution of Question number 22 of the Cash Flow Statement of TS Grewal Book 2022-23 session ISC Board?
Determine ‘Cash Flow from Operating Activities’ from the following Statement of Profit & Loss of Rocky Ltd. for the year ended 31st March, 2022:
| Particulars | ₹ |
| 1. Revenue from Operations (Net Sales) | 10,00,000 |
| II. Expenses: (a) Purchases of Stock in Trade (b) Change in Inventories of Stock in Trade (c) Depreciation and Amortisation Expense (d) Other Expense | 5,00,000 50,000 25,000 2,75,000 |
| Total Expenses | 8,50,000 |
| III. Profit before Tax (I – II) IV. Less: Tax | 1,50,000 50,000 |
| V. Profit after Tax (III – IV) | 1,00,000 |
Notes to Accounts
| Particulars | ₹ |
| 1. Change in Inventories of Stock-in-Trade Opening Inventories Less: Closing Inventories | 2,50,000 2,00,000 |
| 50,000 |
Additional Information:
(i) Trade Receivable decreased by ₹ 30,000 during the year.
(ii) Prepaid Expenses increased by ₹ 5,000 during the year.
(iii) Trade Payables decreased by ₹ 15,000 during the year.
(iv) Outstanding expneses increased by ₹ 3,000 during the year.

Solution:-

Here is the list of all Solutions.
| S.N | Solutions |
| 1 | Question – 1 |
| 2 | Question – 2 |
| 3 | Question – 3 |
| 4 | Question – 4 |
| 5 | Question – 5 |
| 6 | Question – 6 |
| 7 | Question – 7 |
| 8 | Question – 8 |
| 9 | Question – 9 |
| 10 | Question – 10 |
Read Here:- TS Grewal Solutions class 12 ISC Board (2022-23)
| S.N | Solutions |
| 11 | Question – 11 |
| 12 | Question – 12 |
| 13 | Question – 13 |
| 14 | Question – 14 |
| 15 | Question – 15 |
| 16 | Question – 16 |
| 17 | Question – 17 |
| 18 | Question – 18 |
| 19 | Question – 19 |
| 20 | Question – 20 |
| S.N | Solutions |
| 21 | Question – 21 |
| 22 | Question – 22 |
| 23 | Question – 23 |
| 24 | Question – 24 |
| 25 | Question – 25 |
| 26 | Question – 26 |
| 27 | Question – 27 |
| 28 | Question – 28 |
| 29 | Question – 29 |
| 30 | Question – 30 |
