Q. 14 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 14 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25).

Calculate ‘Cash from Operating Activities’ from the following Balance Sheets:

Particulars	Note No.	31.3.2024	31.3.2023
I. EQUITY AND LIABILITIES (I) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		5,00,000 2,00,000	5,00,000 1,20,000
(2) Non-Current Liabilities Long-term Borrowings		2,50,000	2,00,000
(3) Current Liabilities: (a) Other Current Liabilities (b) Short Term Provision		– 75,000	3,000 70,000
Total		10,25,000	8,93,000
II. Assets
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment	3	5,00,000	4,00,000
(2) Current Assets: (a) Inventory (b) Trade Receivables (c) Cash and Cash Equivalents (d) Other Current Assets		2,40,000 2,00,000 70,000 15,000	2,00,000 1,80,000 90,000 23,000
Total		10,25,000	8,93,000

Notes:-

(1) Long-term Borrowings 8% Debentures	2,50,000	2,00,000
(2) Other Current Liabilities: Outstanding Expenses	–	30,000
(3) Short term Provision: Provision for Tax	75,000	70,000
(4) Other Current Assets Prepaid Expenses	15,000	23,000

[Ans. Cash from Operating activities ₹ 46,000]

Note: It has been assumed that new debentures have been issued on 31.3.2022. As such, interest on debentures has been calculated on ₹ 2,00,000.

Solution:-

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