Q. 11 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 11 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25).

Q. 11 (A). Calculate ‘Cash from Operating activities’ from the following figures:-

	31.3.2022 (₹)	31.3.2023 (₹)
Profit and Loss Balance	60,000	65,000
Trade Receivables	1,49,000	1,53,000
General Reserve	2,02,000	2,37,000
Salary Outstanding	30,000	12,000
Wages Prepaid	5,000	7,000
Goodwill	80,000	70,000
Cash and Bank Balance	40,000	30,000

[Ans. Cash from Operating activities ₹ 26,000.]

Hint. Cash and Bank Balance will not affect Cash Flow from Operating Activities.

Solution:-

Q. 11 (B) Calculate ‘Cash from Operating activities’ from the following:-

	31.3.2023 (₹)	31.3.2024 (₹)
Profit and Loss Balance	2,00,000	3,00,000
Trade Receivable	1,40,000	1,80,000
Provision for Depreciation	3,00,000	3,20,000
Outstanding Rent Payable	16,000	40,000
Prepaid Insurance	14,000	12,000
Goodwill	2,00,000	1,60,000
Inventories	1,40,000	1,80,000

[Ans. Cash from Operating activities ₹ 1,06,000.]

Solution:-

Q. 11 (C) From the following figures calculate ‘Cash from operating activities’:

	31.3.2023 (₹)	31.3.2024 (₹)
Profit & Loss Balance	5,00,000	3,00,000
Accumulated Depreciation	80,000	1,20,000
General Reserve	1,60,000	1,95,000
Outstanding Expenses	16,000	24,000
Trade Payables	75,000	91,000
Prepaid Salaries	5,000	2,000
Goodwill	20,000	15,000
Trade Receivables	2,10,000	2,40,000

[Ans. Cash used (or lost) in operating activities ₹ 1,23,000.]

Solution:-

Q. 11 (D). Calculate ‘Cash from Operating activities’ from the following:-

(I) Profit for the year amounted to ₹ 50,000 after providing for depreciation of ₹ 20,000.

(II) Following is the position of current assets and current liabilities:-

	31.3.2022 (₹)	31.3.2023 (₹)
Cash in Hand	15,000	28,000
Trade Receivables	1,00,000	70,000
Provision for Doubtful Debts	5,000	6,000
Trade Payables	80,000	75,000
Inventories	1,20,000	1,60,000
Outstanding Expenses	–	10,000
Prepaid Expenses	8,000	2,00,000
Accrued Income	10,000	15,000
Income Received in Advance	6,000	3,000
Bank Overdraft	75,000	60,000

[Ans. Cash from Operating activities ₹ 64,000.]

Solution:-

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