[ISC] Q. 46 Solution of Cash Flow Statement TS Grewal Class 12 (2022-23)
Solution of Question number 46 of the Cash Flow Statement of TS Grewal Book 2022-23 session ISC Board?
From the following Balance Sheet of A Ltd., Prepare Cash Flow Statement as per AS – 3 (Revised):
| Particulars | 31st March, 2022 (₹) | 31st March, 2021 (₹) |
| EQUITY AND LIABILITIES | ||
| 1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus | 8,00,000 8,00,000 | 8,00,000 3,00,000 |
| 2. Non-Current Liabilities Long-term Borrowings (10% Bank Loan) | – | 7,50,000 |
| 3. Current Liabilities (a) Short-term Borrowings (10% Bank Loan) (b) Trade Payable (c) Short-term Provisions | 2,50,000 9,00,000 1,50,000 | 3,70,000 4,60,000 1,20,000 |
| Total | 29,00,000 | 28,00,000 |
| II. Assets | ||
| 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (Plant and Machinery) | 6,00,000 | 13,00,000 |
| 2. Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Bank Balances | 30,000 12,00,000 9,70,000 1,00,000 | 10,000 8,00,000 6,50,000 40,000 |
| Total | 29,00,000 | 28,00,000 |
| Particulars | 31st March, 2022 (₹) | 31st March, 2021 (₹) |
| 1. Reserves and Suplus Surplus, i.e., Balance in Statement of Profit & Loss | 8,00,000 | 3,00,000 |
| 2. Short-term Provisions Provision for Tax | 1,50,000 | 1,20,000 |
| 3. Trade Receivables Debtors Bills Receivable | 8,60,000 1,10,000 | 5,00,000 1,50,000 |
| Total | 9,70,000 | 6,50,000 |
Note:- Dividend of ₹ 3,00,000 (proposed during 2021 – 21) was paid during the year ended 31st March, 2022. Dividend of ₹ 4,00,000 was proposed for the year ended 31st March, 2022.
Additional Information:
- Depreciation of ₹ 1,00,000 has been charged to Pant and Machinery.
- Income Tax provided during the year is ₹ 1,50,000.
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 |
