Q. 13 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)
Solution of question number 13 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25).
Calculate cash from operating activities from the following Balance Sheets of Himalya Ltd.
| Particulars | Note No. | 31.3.2024 | 31.3.2023 |
| I. EQUITY AND LIABILITIES (I) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus | 4,00,000 1,70,000 | 3,00,000 80,000 | |
| (2) Non-Current Liabilities Long-term Borrowings | 1,50,000 | 1,00,000 | |
| (3) Current Liabilities: Trade Payables | 40,000 | 60,000 | |
| Total | 7,60,000 | 5,40,000 | |
| II. Assets | |||
| (1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Non-Current Investments | 3 4 | 5,50,000 50,000 | 3,30,000 40,000 |
| (2) Current Assets: (a) Trade Receivables (b) Cash and Cash Equivalents | 83,000 77,000 | 1,14,000 56,000 | |
| Total | 7,60,000 | 5,40,000 |
Notes:-
| (1) Reserve and Surplus: General Reserve Profit & Loss Balance | 1,20,000 50,000 | 1,00,000 (20,000) |
| (2) Long-term Borrowings 9% Debentures | 1,50,000 | 1,00,000 |
| (3) Property, Plant and Equipment: Machinery Less: Provision for Depreciation | 7,00,000 1,50,000 | 4,40,000 1,10,000 |
| (4) Rate of Interest on Investments is 8% p.a. |
Additional Information:
(i) Additional Debentures were issued on 1st April, 2023.
(ii) Additional investments were made on 1st April, 2023.
[Ans. Net Cash from Operating Activities ₹ 1,50,500.]
Solution:-
