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:-

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