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

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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:

Particulars31st 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 Liabilities4,10,0003,55,000
Total18,60,00015,55,000
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
Total18,60,00015,55,000
Particulars31st 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
12,00,00010,00,000

Additional information:

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

Solution:-

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