Q. 16 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 16 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25).

Q. 16 (A). From the following information, calculate ‘cash inflows from operating activities’:-

	₹
Profit & Loss Balance 1-4-2023 (Credit)	5,50,000
Profit & Loss Balance 31-3-2024 (Credit)	8,00,000
Amount transferred to General Reserve	50,000
Income Tax Provision made	1,50,000
Discount on Issue of Debentures written off	10,000
Prepaid Expenses on 1-4-2023	8,000
Loss on Sale of Furniture	1,000
Income from Investment	4,000

[Ans. Cash from operating activities before payment of tax ₹ 4,65,000.]

Q. 16 (B). From the following information, calculate ‘Cash from operating activities’:

	₹
Profit & Loss Balance on 1-4-2021 (Debit)	12,000
Profit & Loss Balance on 31-3-2022 (Credit)	60,000
Writing off Preliminary Expenses	10,000
Transfer to General Reserve	40,000
Transfer to Provision for Doubtful Debts	6,000
Increase in Trade Receivables	32,000
Trade Payables on 1-4-2021	60,000
Trade Payables on 31-3-2022	52,000
Prepaid Expenses on 1-4-2021	7,500
Prepaid Expenses on 31-3-2022	5,000
Outstanding Expenses on 1-4-2021	4,000

[Ans. Cash from operating activities ₹ 86,500.]

Hint:- Net Profit as per Profit & Loss A/c = ₹ 12,000 + ₹ 60,000 = ₹ 72,000.

Solution:-

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