Question 33:
(a) From the following information, calculate Cash Flow from Operating Activities:
Particulars |
31st March, |
31st March, |
|
|
2023 |
2024 |
Surplus i.e. Balance in Statement of Profit and Loss |
6,00,000 |
5,00,000 |
Provision for Tax |
1,00,000 |
1,20,000 |
Trade Receivables |
2,00,000 |
2,40,000 |
Trade Payables |
1,50,000 |
2,00,000 |
GoodwillI |
2,00,000 |
1,50,000 |
Additional Information:
Proposed Dividend for the year ended 31 March, 2023 and 31 March, 2024 was ₹ 1,50,000 and 1,80,000 respectively.
(b) From the following information calculate the Cash from Investing Activities:
Particulars |
31st March, |
31st March, |
|
|
2023 |
2024 |
Machinery (Cost) |
20,00,000 |
28,00,000 |
Accumulated Depreciation |
4,00,000 |
6,50,000 |
Additional Information:
(1) Machinery costing ₹50,000 (Book Value ₹40,000) was lost by fire and insurance claim of ₹32,000 was received.
(i) Depreciation charged during the year was ₹3,50,000.
(ii) A part of machinery costing ₹2,50,000 was sold at a loss of ₹20,000.
(CBSE Sample Question Paper 2025)
Answer:
|
Cash Flow Statement at 31st March, 2026 |
||
|
Particulars |
₹ |
|
|
|
|
|
|
(a) |
Operating Activities Surplus i.e. Balance in Statement of Profit and Loss |
(1,00,000) |
|
|
Provision for Tax |
1,20,000 |
|
|
Proposed Dividend |
1,50,000 |
|
|
Net Loss before Tax |
1,70,000 |
|
|
Adjustments for Non-Cash & Non-Operating Items: |
|
|
|
Add: Goodwill Amortised |
50,000 |
|
|
Operating Loss before Working Capital Changes |
2,20,000 |
|
|
|
|
|
|
Adjustments for Working Capital Changes: |
|
|
Add: |
Increase in Trade Payables |
50,000 |
|
|
|
2,70,000 |
|
Less: |
Increase in Trade Receivables |
(40,000) |
|
|
|
2,30,000 |
|
Less: |
Tax Paid |
1,00,000 |
|
|
Net Cash Used in Operating Activities |
1,30,000 |
|
|
|
|
|
(b) |
Investing Activities |
|
|
|
Purchase of Machine |
11,58,000 |
|
|
Sale of Machine |
2,30,000 |
|
|
Net Cash Used in Investing Activities |
9,28,000 |
|
|
|
|
|
Machine A/c |
|||
|
Particulars |
₹ |
Particulars |
₹ |
|
To Balance B/d |
20,00,000 |
By Statement P&L A/c (Loss) |
8,000 |
|
To Bank A/c (Purchase- bal. Figure) |
11,58,000 |
By Bank A/c (Sales) |
2,30,000 |
|
|
|
By Statement P&L A/c (Loss) |
20,000 |
|
|
|
By Prov. Depreciation A/c |
1,00,000 |
|
|
|
To Balance c/d |
28,00,000 |
|
|
31,58,000 |
|
31,58,000 |
Question 34:
Calculate Cash Flows from Operating and Investing Activities on the basis of the information given in the Balance Sheet of Pari Ltd. as at 31st March, 2024:
Particulars |
Note No. |
31st March,2024 (₹) |
31st March,2023 (₹) |
|
|
|
|
|
I. EQUITY AND LIABILITIES |
|
|
|
1. Shareholders' Funds |
|
|
|
(a) Share Capital |
|
10,00,000 |
5,00,000 |
(b) Reserves and Surplus |
1 |
5,00,000 |
3,00,000 |
|
|
|
|
|
2. Non-Current Liabilities |
|
|
|
Long-term Borrowings |
2 |
4,00,000 |
4,00,000 |
|
|
|
|
|
3. Current Liabilities |
|
|
|
(a) Short-term Borrowings |
3 |
|
1,00,000 |
(b) Short-term Provisions |
4 |
1,00,000 |
50,000 |
|
|
|
|
|
Total |
|
20,00,000 |
13,50,000 |
|
|
|
|
|
II. ASSETS |
|
|
|
1. Non-Current Assets |
|
|
|
(a) Property, Plant and Equipment and Intangible Assets |
|
7,00,000 |
3,00,000 |
(b) Non-Current Investments |
|
4,00,000 |
1,00,000 |
|
|
|
|
|
2. Current Assets |
|
|
|
(a) Inventories |
|
2,00,000 |
2,50,000 |
(b) Trade Receivables |
|
3,00,000 |
4,00,000 |
(c) Cash and Cash Equivalents |
|
4,00,000 |
3,00,000 |
|
|
|
|
|
Total |
|
20,00,000 |
13,50,000 |
Notes to Accounts
Particulars |
31st March,2024 (₹) |
31st March,2023 (₹) |
1. Reserves and Surplus |
|
|
General Reserve |
2,00,000 |
1,50,000 |
Surplus, i.e., Balance in Statement of Profit& Loss |
3,00,000 |
1,50,000 |
|
|
5,00,000 |
3,00,000 |
2. Long-term Borrowings |
|
|
10% Debentures |
4,00,000 |
4,00,000 |
|
|
|
|
3. Short-term Borrowings |
|
|
Bank Overdraft |
--- |
1,00,000 |
|
|
|
|
4. Short-term Provisions |
|
|
Provision for Taxation |
1,00,000 |
50,000 |
|
|
|
|
(CBSE 2025 C)
Answer:
|
|
Particulars |
|
₹ |
A. |
Cash Flow from Operating Activities |
|
|
|
|
Closing Balance in the statement of Profit & Loss |
|
3,00,000 |
Less: |
Opening Balance in the statement of Profit & Loss |
|
1,50,000 |
|
|
|
|
1,50,000 |
Add: |
General Reserve |
50,000 |
|
|
|
Provision for tax |
1,00,000 |
1,50,000 |
Net Loss before Tax and Extra-ordinary Items |
|
3,00,000 |
|
Add: |
Interest on Debentures |
|
40,000 |
Operating Profit Before Working Capital Changes |
|
3,40,000 |
|
Add: |
Inventories |
50,000 |
|
|
|
Trade receivables |
1,00,000 |
1,50,000 |
|
|
Cash Generated from operation |
|
4,90,000 |
Less: |
Tax Paid |
|
(50,000) |
Cash Flow from operating activity |
|
4,40,000 |
|
|
|
|
|
|
B. Cash flow from Investing Activities |
|
||
Purchase of fixed assets |
|
(4,00,000) |
|
Purchase of Non-Current Investments |
|
(3,00,000) |
|
Cash used in Investing activity |
|
(7,00,000) |
|
Cash Flow from Financing Activities
Question 35:
From the following information, calculate Cash Flow from Financing Activities:
|
|
1st
April, |
|
31st
March, |
|
Long-term Loan |
2,00,000 |
|
2,50,000 |
During the year, the company repaid a loan of ₹1,00,000.
(NCERT Modified)
Answer:
|
|
Cash Flow Statement |
|||
|
|
Particulars |
(₹) |
(₹) |
|
|
|
Cash Flow from Financing Activities |
|
|
|
|
|
Loan Repaid |
(1,00,000) |
|
|
|
|
New Loan Raised |
1,50,000 |
50,000 |
|
|
|
Cash Flows from Financing Activity |
|
50,000 |
|
Working Notes:
|
Long Term Loan Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
(₹) |
Particulars |
(₹) |
|
Bank A/c (Repayment of Loan) |
1,00,000 |
Balance b/d |
2,00,000 |
|
Balance c/d |
2,50,000 |
Bank A/c (Loan Raised) |
1,50,000 |
|
|
3,50,000 |
|
3,50,000 |
|
|
|
|
|
Question 36:
From the following information, calculate Cash Flow from Financing Activities:
|
Particulars |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
|
Equity Share Capital |
10,00,000 |
9,00,000 |
|
Securities Premium Reserve |
2,60,000 |
2,50,000 |
|
12% Debentures |
1,00,000 |
1,50,000 |
Additional Information: Interest paid on debentures ₹ 18,000.
Answer:
|
Cash Flow from Financing Activities |
|||
|
|
Particulars |
(₹) |
(₹) |
|
|
Proceeds from Issue of Equity Shares |
1,10,000 |
|
|
|
Redemption of 12% Debentures |
(50,000) |
|
|
|
Interest Paid |
(18,000) |
|
|
|
Net Cash Flows from Financing Activities |
|
42,000 |
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Ts Grewal Solution 2026-2027
Class 12 / Volume – 3
Chapter 5 – Cash Flow Statements
Question No. 1 To 4
Question No. 5 To 8
Question No. 9 To 12
Question No. 13 To 16
Question No. 17 To 20
Question No. 21 To 24
Question No. 25 To 28
Question No. 29 To 32
Question No. 33 To 36
Question No. 37 To 40
Question No. 41 To 44
Question No. 45 To 48
Question No. 49 To 52