Q. 39 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 39 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

Q. 39 (A). Prepare a Cash Flow Statement from the following Balance Sheets of Dry Fruits Ltd.:-

Particulars	Note. No.	31st March, 2022	31st March, 2021
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		2,00,000 84,000	2,00,000 (8,000)
(2) Non-Current Liabilities: Long-term Borrowings		1,35,000	1,00,000
(3) Current Liabilities (a) Trade Payables		68,000	62,000
Total		4,87,000	3,54,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment		1,20,000	1,30,000
(2) Current Assets: (a) Current Investments (Marketable Securities) (b) Inventories (c) Trade Receivables (d) Cash & Cash Balance		22,000 61,000 40,000 2,44,000	15,000 80,000 29,000 1,00,000
Total		4,87,000	3,54,000

Notes to Accounts:-

	31.3.2022 (₹)	31.3.2021 (₹)
(1) Reserve & Surplus: General Reserve Profit & Loss Balance	24,000 60,000	__ (8,000)
	84,000	(8,000)
(2) Long-term Borrowings: 12% Mortgage Loan	1,35,000	1,00,000
(3) Property, Plant and Equipment Machinery Less: Accumulated Depreciation	1,45,000 25,000	1,60,000 30,000
	1,20,000	1,30,000

Additional Information:-

(1) Interest paid on mortgage loan amounted to ₹ 14,100.

(2) Interim Dividend paid during the year ₹ 20,000.

(3) Machinery costing ₹ 40,000 (accumulated depreciation thereon being ₹ 18,000) was sold for ₹ 5,000.

[Ans. Cash from operating activities ₹ 1,70,100; Cash used in investing activities ₹ 20,000; and Cash from financing activities ₹ 900.]

Solution:-

Q. 39 (B). Prepare a Cash-Flow Statement from the following:-

Particulars	Note. No.	31st March, 2022	31st March, 2021
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		3,00,000 65,000	2,00,000 50,000
(3) Current Liabilities (a) Trade Payables (b) Other Current Liabilities (c) Short Term Provision		1,05,000 __ 20,000	52,000 16,000 2,000
Total		4,90,000	3,20,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Non-Current Investments		2,25,000 55,000	1,10,000 60,000
(2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash & Cash Equivalents		26,000 1,80,000 4,000	50,000 92,000 8,000
Total		4,90,000	3,20,000

Notes to Accounts:-

	31.3.2022 (₹)	31.3.2021 (₹)
(1) Reserve & Surplus Securities Premium Profit & Loss Balance	20,000 45,000	— 50,000
	65,000	50,000
(2) Trade Payables: Sundry Creditors Bills Payables	95,000 10,000	52,000 —
	1,05,000	52,000
(3) Other Current Liabilities: Outstanding Salaries	—	16,000
(4) Short-term Provision: Provision for Doubtful Debts	20,000	2,000

Additional Information:-

(1) During the year, company sold 60% of its original Non-Current Investments at a profit of 25%.

(2) Depreciation provided on machinery during the year was ₹ 35,000.

[Ans. Cash from operating activities ₹ 12,000; Cash used in investing activities ₹ 1,36,000; and Cash from financing activities ₹ 1,20,000.]

Solution:-

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