Q. 43 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 43 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

From the following Balance Sheets of XY Ltd. Prepare a Cash Flow Statement for the year ended 31st March, 2023:

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		10,00,000 6,40,000	8,00,000 5,59,000
(2) Non-Current Liabilities: Long-term Borrowings		1,50,000	1,00,000
(3) Current Liabilities (a) Trade Payables		60,000	40,000
Total		18,50,000	14,99,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Machinery) (ii) Intangible Assets (b) Non-Current Investments		7,50,000 15,000 1,00,000	5,10,000 20,000 30,000
(2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash & Cash Equivalents (d) Other Current Assets		6,30,000 3,20,000 28,000 7,000	4,20,000 4,94,000 20,000 5,000
Total		18,50,000	14,99,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Reserve & Surplus: General Reserve Profit & Loss Balance	5,20,000 1,20,000	4,00,000 1,59,000
	6,40,000	5,59,000
(2) Long-term Borrowings: 8% Debentures	1,50,000	1,00,000
(3) Rate of Interest on Non-Current Investment is 10% p.a.
(4) Other Current Assets: Prepaid Expenses Accrued Income	4,000 3,000	— 5,000
	7,000	5,000

Additional Information:-

(i) Depreciation of ₹ 30,000 has been charged on machinery.

(ii) Non-Current Investments costing ₹ 30,000 were sold for ₹ 40,000 at the end of the year.

(iii) New Debentures were issued on 1st October, 2022.

(iv) During the year share issue expenses amounted to ₹ 10,000 and these were written off from statement of Profit & Loss.

[Ans. Cash from Operating activities ₹ 1,05,000; Cash used in Investing Activities ₹ 3,27,000; and Cash from Financing Activities ₹ 2,30,000]

Note:- It has been assumed that Non-Current Investments have been purchased at the end of the accounting year, i.e., on 31st March, 2023.

Solution:-

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