[ISC] Q. 44 Solution of Cash Flow Statement TS Grewal Class 12 (2022-23)

Solution of Question number 44 of the Cash Flow Statement of TS Grewal Book 2022-23 session ISC Board?

From the following particulars, prepare Cash Flow Statement:

Balance Sheet

Particulars	31st March, 2022 (₹)	31st March, 2021 (₹)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds (a) Share Capital: Equity Share Capital (b) Reserves and Surplus	2,40,000 1,50,000	2,00,000 1,20,000
2. Non-Current Liabilities Long-term Borrowings (10% Debentures)	90,000	1,00,000
3. Current Liabilities (a) Trade Payables (b) Other Current Liabilities	2,20,000 10,000	1,80,000 5,000
Total	7,10,000	6,05,000
II. ASSETS
1. Non-current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments (Trade)	4,20,000 50,000	3,82,000 40,000
2. Current Assets (a) Current Investments (b) Inventories (c) Trade Receivable (d) Cash and Bank Balance (Cash at Bank)	40,000 1,00,000 98,000 2,000	20,000 80,000 80,000 3,000
Total	7,10,000	6,05,000

Note: to Accounts:-

Particulars	31st March, 2022 (₹)	31st March, 2021 (₹)
Reserves and Surplus General Reserve Surplus, i.e., Balance in Statement of Profit & Loss	1,20,000 30,000	1,00,000 20,000
	1,50,000	1,20,000
Other Current Liabilities Dividend Payable	10,000	5,000

Note: Dividend Proposed for the years ended 31st March, 2021 and 2022 are ₹ 30,000 and ₹ 40,000 respectively.

Additional Information:-

1. Depreciation charged on Property, Plant and Equipment amounted to ₹ 50,000.
2. Dividend proposed for 31st March, 2021 was paid on 1st May, 2021.
3. Debentures interest paid during the year ₹ 10,000.
4. Share issue expenses of ₹ 7,000 incurred during the year and written off from statement of Profit & LOss.

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

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
34	Question – 34
35	Question – 35
36	Question – 36
37	Question – 37
38	Question – 38
39	Question – 39
40	Question – 40

S.N	Solutions
41	Question – 41
42	Question – 42
43	Question – 43
44	Question – 44
45	Question – 45
46	Question – 46
47	Question – 47
48	Question – 48
49	Question – 49
50	Question – 50
51	Question – 51
52	Question – 52