[ISC] Q. 31 Cash Flow Statement Solution TS Grewal Class 12 (2023-24)

Solution of Question number 31 of the Cash Flow Statement of TS Grewal Book 2023-24 session ISC Board?

From the following Balance Sheet of Abhipra Ltd. as at 31st March, 2023 and the additional information, calculate Cash Flow from Investing Activities:

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus	6,00,000 8,50,000	5,00,000 7,00,000
Current Liabilities	4,10,000	3,55,000
Total	18,60,000	15,55,000
II. ASSETS
1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments	12,00,000 1,00,000	10,00,000 50,000
2. Current Assets (a) Trade Receivables (b) Cash and Bank Balances	5,00,000 60,000	4,80,000 25,000
Total	18,60,000	15,55,000

Particulars	31st March, 2023 (₹)	31st March, 2022 (₹)
Property, Plant and Equipment Plant and Machinery (Net) Land and Building (Net)	8,00,000 4,00,000	6,00,000 4,00,000
	12,00,000	10,00,000

Additional information:

During the year, the company sold machinery at book value for ₹ 2,50,000.

Solution:-

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