Q. 32 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 32 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the figures given in the Balance Sheet and additional information, calculate ‘Cash Flows from Investing Activities’ and ‘Cash Flows from Financing Activities’.

Particulars	Note. No.	31.03.2024	31.03.2023
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds (a) Equity Share Capital (b) Reserves and Surplus		20,00,000 3,80,000	20,00,000 4,00,000
(2) Non-Current Liabilities Long-term Borrowings		4,00,000	5,00,000
(3) Current Liabilities (a) Trade Payables (b) Bank Overdraft (c) Short-term Provision		4,20,000 1,50,000 50,000	1,60,000 2,00,000 60,000
Total		34,00,000	33,20,000
II. ASSETS:
(1) Non-Current Assets Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets		20,40,000 2,00,000	20,00,000 1,50,000
(2) Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents		7,00,000 3,10,000 1,50,000	8,00,000 1,60,000 2,10,000
Total		34,00,000	33,20,000

Notes to Accounts:

Particulars	31.3.2024	31.3.2023
Reserves and Surplus: Surplus i.e., Balance in Statement of Profit and Loss	3,80,000	4,00,000
Short-term Provisions: Provision for Tax	50,000	60,000
Property, Plant and Equipment Machinery Less: Accumulated Depreciation	25,50,000 (5,10,000)	26,00,000 (6,00,000)
	20,40,000	20,00,000
Intangible Assets: Goodwill	2,00,000	1,50,000

Additional Information:-

(i) A piece of machinery costing ₹ 7,00,000 was sold for ₹ 5,00,000. Depreciation charged during the year amounted to ₹ 1,80,000.

(ii) 8% Debentures were redeemed at a premium of 5% on 1st January, 2024.

(iii) Interim Dividend on equity share capital was paid @ 7%.

[Ans. Net Cash used in Investing Activities ₹ 2,00,000.
Net Cash used in Financing Activities ₹ 3,33,000.]

Solution:-

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