[ISC] Q. 8 Solution of Cash Flow Statement TS Grewal Class 12 2022-23

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Are you looking for the solution of Question number 8 of the Cash Flow Statement of TS Grewal Book 2022-23 session ISC Board?

Calculate Net Profit before Tax of Power Tools Ltd. from its Balance Sheet as at 31st March, 2022:

ParticularsNote No.31st March,
2022 (₹)
31st March,
2021 (₹)
I. Equity and Liabilities
1. Shareholder’s Funds
(a) Share Capital
(b) Reserves and Surplus
5,00,000
2,00,000
5,00,000
1,45,000
1. Non-Current Assets
(a) Property, Plant and Equipment, and Intangible Assets:
– Property, Plant and Equipment
(b) Non-Current Investments
10,000
80,000
20,000
50,000
15,000
35,000
10,000
30,000
2. Current Liabilities
(a) Short-term Borrowings
(b) Trade Payables
(c) Other Current Liabilities
(d) Short-term Provisions
8,60,0007,35,000
II. Assets
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
– Property, Plant and Equipment
(b) Non-Current Investments
4,00,000
1,50,000
3,75,000
1,50,000
2. Current Assets3,10,0002,10,000
Total8,60,0007,35,000
Particulars31st March,
2022 (₹)
31st March
2021 (₹)
1. Reserves and Surplus
Surplus, i.e., Balance in Statement of Profit & Loss A/c
2,00,0001,45,000
2. Other Current Liabilities
Outstanding Expenses
20,00010,000
3. Short-term Provisions
Provision for Tax
50,00030,000

Note: Proposed Dividend for the years ended 31st March, 2021 and 2022 are ₹ 50,000 and ₹ 25,000 respectively.

Solution:-

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Read Here:- TS Grewal Solutions class 12 ISC Board (2022-23)

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