Q. 52 DK Goel Cash Flow Statement Solutions Class 12 CBSE (2024-25)

Solution of question number 52 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2024-25)

The Balance Sheet of A Ltd. as at 31.3.2022 and 31.3.2021 were as follows:

Particulars	Note. No.	31st March, 2023	31st March, 2022
I. EQUITY AND LIABILITIES:
(1) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus		60,000 41,000	50,000 46,000
(2) Non-Current Liabilities: Long-term Borrowings		25,000	20,000
(3) Current Liabilities (a) Trade Payables (b) Short term Provisions		12,000 17,000	10,000 20,000
Total		1,55,000	146,000
II. ASSETS:
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (Machinery)		1,00,000	90,000
(2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash & Cash Equivalents		24,000 26,000 5,000	20,000 32,000 4,000
Total		1,55,000	1,46,000

Notes to Accounts:-

	31.3.2023	31.3.2022
(1) Reserve & Surplus: General Reserve Profit & Loss Balance	8,000 33,000	5,000 41,000
	41,000	46,000
(2) Short term Provision: Income Tax Provision	17,000	20,000

Additional Information:

(i) Depreciation written off on machinery was ₹ 18,000.

(ii) Interest paid on Long-term Borrowings amounted to ₹ 3,000.

(iii) Income tax of ₹ 15,000 has been paid.

Prepare a Cash Flow Statement.

[Ans. Cash Flow from Operating activities ₹ 17,000; Cash used in investing activities ₹ 28,000; Cash from financing activities ₹ 12,000; Income tax provision made ₹ 12,000.]

Solution:-

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