Question 45:
Following
was the Balance Sheet of M.M. Ltd. as at 31st March, 2026:
|
Particulars |
Note No. |
31 march 2026(₹) |
31 march 2025(₹) |
|
I. EQUITY AND LIABILITIES |
|
|
|
|
1. Shareholders' Funds |
|
|
|
|
(a) Share Capital |
|
5,00,000 |
4,00,000 |
|
(b) Reserves and Surplus |
1 |
2,00,000 |
(50,000) |
|
2. Non-Current Liabilities |
|
|
|
|
Long-term Borrowings |
2 |
4,50,000 |
5,00,000 |
|
3. Current Liabilities |
|
|
|
|
(a) Short-term Borrowings |
3 |
1,50,000 |
50,000 |
|
(b) Short-term Provisions |
4 |
70,000 |
90,000 |
|
Total |
|
13,70,000 |
9,90,000 |
|
II. ASSETS |
|
|
|
|
1. Non-Current Assets |
|
|
|
|
(a) Fixed Assets: |
|
|
|
|
(i) Tangible Assets |
5 |
10,03,000 |
7,20,000 |
|
(ii) Intangible Assets |
6 |
20,000 |
30,000 |
|
(b) Non-Current Investments |
|
1,00,000 |
75,000 |
|
2. Current Assets |
|
|
|
|
(a) Current Investments |
|
50,000 |
60,000 |
|
(b) Inventories |
7 |
1,07,000 |
45,000 |
|
(c) Cash and Cash Equivalents |
|
90,000 |
60,000 |
|
Total |
|
13,70,000 |
9,90,000 |
Notes to Accounts
|
Particular |
31st March 2026 (₹) |
31st March 2025 (₹) |
|
|
1. |
Reserves and Surplus |
|
|
|
|
Surplus, i.e., Balance in Statement of Profit and Loss |
2,00,000 |
(50,000) |
|
|
|
2,00,000 |
(50,000) |
|
2. |
Long-term Borrowings |
|
|
|
|
12% Debentures |
4,50,000 |
5,00,000 |
|
|
|
4,50,000 |
5,00,000 |
|
3. |
Short-term Borrowings |
|
|
|
|
Bank Overdraft |
1,50,000 |
50,000 |
|
|
|
1,50,000 |
50,000 |
|
4. |
Short-term Provisions |
|
|
|
|
Provision for Tax |
70,000 |
90,000 |
|
|
|
70,000 |
90,000 |
|
5. |
Tangible Assets |
|
|
|
|
Machinery |
12,03,000 |
8,21,000 |
|
|
Less: Accumulated Depreciation |
(2,00,000) |
(1,01,000) |
|
|
|
10,03,000 |
7,20,000 |
|
6. |
Intangible Assets |
|
|
|
|
Goodwill |
20,000 |
30,000 |
|
|
|
20,000 |
30,000 |
|
7. |
Inventories |
|
|
|
|
Stock-in-Trade |
1,07,000 |
45,000 |
|
|
|
1,07,000 |
45,000 |
|
|
|
|
|
Additional Information:
1. 12% Debentures were redeemed on 31st March, 2026.
2. Tax ₹ 70,000 was paid during the year.
Prepare Cash Flow Statement.
(AI 2016, Modified)
Answer:
|
|
Cash Flow Statement for the year ended 31st March, 2026 |
||||
|
|
Particulars |
 (₹) |
 (₹) |
||
|
I |
Cash Flow from Operating Activities |
|
|
||
|
|
A. Surplus |
|
2,50,000 |
||
|
Provision for Tax |
50,000 |
||||
|
Net Profit before Tax and Extraordinary items |
3,00,000 |
||||
|
|
Adjustments for Non-cash and Non-operating items |
|
|||
|
|
B.Add: Items to be Added |
|
|
||
|
|
Depreciation |
99,000 |
|
||
|
|
Intangible Assets Written off |
10,000 |
|
||
|
|
Interest on Debentures (12% of 5,00,000) |
60,000 |
1,69,000 |
||
|
|
D. Operating Profit before Working Capital Adjustments (A + B – C) |
|
4,69,000 |
||
|
|
|||||
|
|
E. Add: Decrease in Current Assets and Increase in Current Liabilities |
|
|
||
|
|
F. Less: Increase in Current Assets and Decrease in Current Liabilities |
|
|
||
|
|
Inventories |
(62,000) |
|||
|
|
Cash Generated from Operations (D + E – F) |
|
4,07,000 |
||
|
|
Less: Income Tax Paid |
(70,000) |
|||
|
|
Net Cash Flows from (or used in) Operating Activities |
|
3,37,000 |
||
|
|
|
|
|
||
|
II |
Cash Flow from Investing Activities |
|
|
||
|
|
Purchase of Fixed Assets (12,03,000 – 8,21,000) |
(3,82,000) |
|
||
|
|
Purchase of Non-Current Investments |
(25,000) |
|
||
|
|
Net Cash Flows from (or used in) Investing Activities |
|
(4,07,000) |
||
|
|
|
|
|
||
|
III |
Cash Flow from Financing Activities |
|
|
||
|
|
Proceeds from Issue of Share Capital |
1,00,000 |
|
||
|
|
Redemption of Debentures |
(50,000) |
|
||
|
|
Interest Paid on Debentures |
(60,000) |
|
||
|
|
Increase in Bank Overdraft |
1,00,000 |
|
||
|
|
Net Cash Flow from Financing Activities |
|
90,000 |
||
|
|
|
|
|
|
|
|
IV |
Net Increase or Decrease in Cash and Cash Equivalents (I + II + III) |
|
20,000 |
||
|
|
|
Add: Cash and Cash Equivalent in the beginning of the period |
|
1,20,000 |
|
|
|
|
(Includes Current Investments of ₹ 60,000) |
|
|
|
|
|
Cash and Cash Equivalents at the end of the period |
|
1,40,000 |
||
|
|
(Includes Current Investments of ₹ 50,000) |
|
|
||
|
|
|
|
|
|
|
|
Provision for Tax Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
|
Bank A/c |
70,000 |
Balance b/d |
90,000 |
|
Balance c/d |
70,000 |
Statement of Profit and Loss |
50,000 |
|
|
1,40,000 |
|
1,40,000 |
|
|
|
|
|
Question 46:
From the following Balance Sheet of Midee Ltd. as at 31st March, 2026, prepare Cash Flow Statement:
|
Particulars |
Note No. |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
|
I. EQUITY AND LIABILITIES |
|
|
|
|
1. Shareholders' Funds |
|
|
|
|
(a) Share Capital |
|
16,00,000 |
12,00,000 |
|
(b) Reserves and Surplus |
1 |
6,60,000 |
4,40,000 |
|
2. Non-Current Liabilities |
|
|
|
|
Long-term Borrowings (10% Debentures) |
|
3,20,000 |
2,00,000 |
|
3. Current Liabilities |
|
|
|
|
(a) Short-term Borrowing (Bank Loan) |
|
80,000 |
1,10,000 |
|
(b) Trade Payables |
|
1,50,000 |
1,80,000 |
|
Total |
|
28,10,000 |
21,30,000 |
|
II. ASSETS |
|
|
|
|
1. Non-Current Assets |
|
|
|
|
(a) Fixed Assets−Tangible |
2 |
19,00,000 |
12,10,000 |
|
(b) Non-Current Investments |
|
2,70,000 |
2,00,000 |
|
2. Current Assets |
|
|
|
|
(a) Current Investments |
|
1,60,000 |
80,000 |
|
(b) Trade Receivables |
|
1,80,000 |
4,00,000 |
|
(c) Cash and Cash Equivalents |
3 |
3,00,000 |
2,40,000 |
|
Total |
|
28,10,000 |
21,30,000 |
|
|
|
|
|
|
Notes to Accounts : |
||
|
Particulars |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
|
1. Reserves and Surplus : |
|
|
|
Securities Premium Reserve |
20,000 |
... |
|
General Reserve |
3,00,000 |
2,40,000 |
|
Surplus i.e., Balance in the Statement of Profit and Loss |
3,40,000 |
2,00,000 |
|
|
6,60,000 |
4,40,000 |
|
2. Fixed Assets−Tangible |
|
|
|
Machinery (Cost) |
21,40,000 |
14,00,000 |
|
Less: Accumulated Depreciation |
2,40,000 |
1,90,000 |
|
|
19,00,000 |
12,10,000 |
|
|
|
|
|
3. Cash and Cash Equivalents |
|
|
|
Cash in Hand |
1,40,000 |
1,10,000 |
|
Bank Balance |
1,60,000 |
1,30,000 |
|
|
3,00,000 |
2,40,000 |
|
|
|
|
Additional
Information:
(i) During the year, Machinery costing ₹1,40,000 (accumulated
depreciation provided thereon ₹ 1,10,000) was sold for ₹ 20,000.
(ii) During the year, Non-current Investments costing ₹ 80,000 were sold
at a profit of ₹ 16,000.
(iii) Debentures were issued on 31st March, 2026.
Answer:
|
|
Cash Flow Statement for the year ended March 31, 2026 |
||||
|
|
Particulars |
Amount (₹) |
Amount (₹) |
||
|
A |
Cash Flow from Operating Activities |
|
|
||
|
|
Profit as per Statement of Profit and Loss |
1,40,000 |
|
||
|
|
General Reserve |
60,000 |
|
||
|
|
Profit Before Taxation |
|
2,00,000 |
||
|
|
Items to be Added: |
|
|
||
|
|
Depreciation |
1,60,000 |
|
||
|
|
Debentures Interest |
20,000 |
|
||
|
|
Loss on Sale of Fixed Assets |
10,000 |
|
||
|
|
Items to be Deducted: |
|
|
||
|
|
Profit on sale of Investment |
(16,000) |
1,74,000 |
||
|
|
Operating Profit before Working Capital Adjustments |
|
3,74,000 |
||
|
|
Less: Decrease in Current Liabilities |
|
|
||
|
|
 Trade Payables |
(30,000) |
|
||
|
|
Add:Decrease in Current Assets |
|
|
||
|
|
 Trade Receivables |
2,20,000 |
1,90,000 |
||
|
|
Cash Generated from Operations |
|
5,64,000 |
||
|
|
Less: Tax Paid |
|
- |
||
|
|
Net Cash Flows from Operating Activities |
|
5,64,000 |
||
|
|
|
|
|
|
|
|
B |
Cash Flow from Investing Activities |
|
|
||
|
|
|
Sale of Fixed Assets |
20,000 |
|
|
|
|
|
Sale of Non-Current Investment |
96,000 |
|
|
|
|
|
Purchase of Non-Current Investment |
(1,50,000) |
|
|
|
|
|
Purchase of Fixed Assets |
(8,80,000) |
|
|
|
|
Net Cash Used in Investing Activities |
|
(9,14,000) |
||
|
|
|
|
|
||
|
C |
Cash Flow from Financing Activities |
|
|
||
|
|
Proceeds from Issue of Share Capital |
 4,00,000 |
|
||
|
|
Proceeds from Issue of issue of Debentures |
1,20,000 |
|
||
|
|
Security Premium Reserve |
20,000 |
|
||
|
|
Repayment of Bank Loan |
(30,000) |
|
||
|
|
Interest Paid |
(20,000) |
|
||
|
|
Net Cash Flow from Financing Activities |
|
4,90,000 |
||
|
|
|
|
|
|
|
|
D |
Net Increase Decrease in Cash and Cash Equivalents |
|
1,40,000 |
||
|
|
|
Add: Cash and Cash Equivalent in the beginning of the period (1,10,000+1,30,000+80,000) |
|
3,20,000 |
|
|
|
Cash and Cash Equivalents at the end of the period (1,40,000+1,60,000+1,60,000) |
|
4,60,000 |
||
|
|
|
|
|
||
|
|
|
|
|
|
|
Working Notes:
WN1:
|
Fixed Assets Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
|
Balance b/d |
14,00,000 |
Bank A/c (Sale) |
20,000 |
|
Bank A/c (Purchase- Bal. Fig.) |
8,80,000 |
Accumulated Depreciation |
1,10,000 |
|
|
|
Profit and Loss A/c (Loss on Sale) |
10,000 |
|
|
|
Balance c/d |
21,40,000 |
|
|
22,80,000 |
|
22,80,000 |
|
|
|
|
|
WN2:
|
Accumulated Depreciation Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
|
Fixed Assets A/c |
1,10,000 |
Balance b/d |
1,90,000 |
|
Balance c/d |
2,40,000 |
Profit and Loss A/c (Dep. charged during the year- Bal. Fig.) |
1,60,000 |
|
|
3,50,000 |
|
3,50,000 |
|
|
|
|
|
WN3:
|
Non-Current Investment Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
|
Balance b/d |
2,00,000 |
Bank A/c (Sale) (80,000+16,000) |
96,000 |
|
Profit and Loss A/c (Profit on Sale) |
16,000 |
Balance c/d |
2,70,000 |
|
Bank A/c (Purchase- Bal. Fig.) |
1,50,000 |
|
|
|
|
|
|
|
|
|
3,66,000 |
|
3,66,000 |
|
|
|
|
|
Question 47:
Following is the Balance Sheet of Best Barcode Ltd.;
|
Particulars |
Note No. |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
|
I. EQUITY AND LIABILITIES |
|
|
|
|
1. Shareholders' Funds |
|
|
|
|
(a) Share Capital |
1 |
6,00,000 |
5,50,000 |
|
(b) Reserves and Surplus: |
2 |
1,28,000 |
70,000 |
|
3. Current Liabilities |
|
|
|
|
 (a) Trade Payables |
|
1,22,000 |
88,000 |
|
 (b) Short-term Provisions |
3 |
50,000 |
40,000 |
|
|
|
|
|
|
Total |
|
9,00,000 |
7,48,000 |
|
II. ASSETS |
|
|
|
|
1. Non-Current Assets |
|
|
|
|
Fixed Assets (i) Tangible Assets (Net) (ii) Intangible Assets (Goodwill) |
|
3,70,000 90,000 |
2,80,000 1,15,000 |
|
2. Current Assets |
|
|
|
|
(a) Current Investment |
|
10,000 |
15,000 |
|
(b) Inventories |
|
1,82,000 |
1,00,000 |
|
(c) Trade Receivables |
|
1,57,000 |
1,57,000 |
|
(d) Cash and Cash Equivalents |
|
91,000 |
81,000 |
|
Total |
|
9,00,000 |
7,48,000 |
Notes to Accounts;
|
Particular |
31st March 2026 (₹) |
31st March 2025 (₹) |
|
|
1. |
Share Capital |
|
|
|
|
Equity share Capital |
5,00,000 |
4,00,000 |
|
|
10% preference share Capital |
1,00,000 |
1,50,000 |
|
|
|
6,00,000 |
5,50,000 |
|
2. |
Reserves and surplus |
|
|
|
|
Securities premium reserves |
10,000 |
- |
|
|
General reserves |
70,000 |
40,000 |
|
Surplus i.e., Balance in Statement of Profit and Loss |
48,000 |
30,000 |
|
|
|
|
|
|
|
|
|
1,28,000 |
70,000 |
|
3. |
Short-term Provisions |
|
|
|
|
Provision for Tax |
50,000 |
40,000 |
|
|
|
50,000 |
40,000 |
|
|
|
|
|
Additional Information:
1. Proposed dividend for the years ended 31st March, 2026 and 2025 were ₹60,000 and ₹50,000 respectively.
2. A machine costing ₹50,000 (depreciation provided thereon ₹30,000) was sold for ₹10,000.
3. Depreciation charged during the year was ₹20,000.
4. Interim dividend paid ₹20,000.
5. Income Tax paid ₹35,000.
Prepare a Cash Flow Statement for the year ended 31st March, 2026, complying with AS-3 (Revised).
Answer:
|
Cash flow Statement |
||
|
for the year ended 31st March, 2026 |
||
|
Particulars |
|
 (₹) |
|
A. Cash Flow from Operating Activities |
|
|
|
Closing Balance of Surplus i.e. Statement of Profit and Loss |
48,000 |
|
|
Less: Opening Balance of Surplus i.e. Statement of Profit and Loss |
|
(30,000) |
|
|
|
18,000 |
|
Add: Amount Transferred to General reserve (70,000 - 40,000 ) Proposed Dividend paid as on 31st March, 2019 |
30,000 50,000 |
|
|
Interim dividend Provision of Tax |
20,000 45,000 |
1,45,000 |
|
Net Profit before tax and extraordinary items |
1,63,000 |
|
|
Add: Depreciation charged during the year |
20,000 |
|
|
Goodwill Amortised Loss on Sale of Machinery |
25,000 10,000 |
55,000 |
|
Net Profit before Working Capital changes |
|
2,18,000 |
|
Add: Increase in Current assets and Decrease in Current liabilities |
|
|
|
Increase in Trade Payables |
|
34,000 |
|
|
|
2,52,000 |
|
Add: Increase in Current Liabilities and Decrease in Current Assets Increase Inventories |
|
(82,000) |
|
Cash Generated From operation |
|
1,70,000 |
|
Less: Tax Paid during the year |
|
(35,000) |
|
Cash flow Extraordinary items (-/+) Extraordinary items (Related to Operating) |
|
1,35,000 Â ------ |
|
Cash flow from Operating Activities |
|
1,35,000 |
|
|
|
|
|
B. Cash flow from Investing Activities |
|
|
|
Purchase of Machinery |
(1,30,000) |
|
|
Sale of Machinery |
10,000 |
|
|
Cash used in Investing Activities |
|
(1,20,000) |
|
C. Cash flow from Financing activities |
|
|
|
Proceeds from issue of Equity Share |
1,00,000 |
|
|
Increase in Securities Premium Reserve |
10,000 |
|
|
Redemption of Preference Share |
(50,000) |
|
|
Interim Dividend paid |
(20,000) |
|
|
Proposed Dividend paid |
(50,000) |
|
|
Cash flow from financing activities |
|
(10,000) |
|
Net Increase in Cash and Cash Equivalents |
|
5,000 |
|
1,35,000 + (1,20,000) + (10,000) |
||
|
Add: |
||
|
Current Investments at the beginning of the year |
15,000 |
|
|
Cash and Cash Equivalents at the beginning of the year |
81,000 |
96,000 |
|
Current Investments at the end |
10,000 |
          |
|
Cash and Cash Equivalents at the end |
91,000 |
1,01,000 |
|
|
|
|
Working notes:
|
Dr. |
Plant and Machinery A/c |
Cr. |
|
|
Particulars |
₹ |
Particulars |
₹ |
|
To Balance B/d To Bank a/c (Purchase)
|
2,80,000 1,30,000 |
By bank a/c (Sale) By P&L a/c (Loss) By Depreciation a/c By Balance C/d |
10,000 10,000 20,000 3,70,000 |
|
|
4,10,000 |
|
4,10,000 |
Space
|
Dr. |
Provision for Tax A/c |
Cr. |
|
|
Particulars |
₹ |
Particulars |
₹ |
|
To Bank a/c (Tax Paid) To Balance C/d |
35,000
50,000 |
By Balance B/d By P&L a/c (Tax Provided during the year )
|
40,000 45,000 |
|
|
85,000 |
|
85,000 |
Question 48:
From the following details relating to Radha Ltd., prepare Cash Flow Statement:
|
BALANCE SHEET OF RADHA LTD. as at 31st March, 2026 |
|||
|
Particulars |
Notes No. |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
|
ıı EQUITY AND LIABILITIES 1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus 2. Non-Current Liabilities Long-term Borrowings: 10% Debentures 3. Current Liabilities (a) Trade Payables (b) Short-term Provisions |
1 2
3 |
20,00,000 6,00,000
4,00,000
14,000,000 2,00,000 |
16,00,000 4,20,000
-----
16,40,000 1,40,000 |
|
Total |
|
46,00,000 |
38,00,000 |
|
ll. ASSETS 1. Non-Current Assets (a) Fixed Assets (Tangible Assets) Â (b) Non-current Investments 2. Current Assets (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents |
4 |
26,00,000 2,00,000
8,00,000 10,00,000 ----- |
18,00,000 ---
4,00,000 14,00,000 2,00,000 |
|
Total |
|
46,00,000 |
38,00,000 |
Notes to Accounts
|
Particulars |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
|
|
1. |
Share Capital Issued, Subscribed and Paid-up: Equity Shares of ₹ 100 each fully paid |
20,00,000 |
16,00,000 |
|
2. |
Reserves and Surplus General Reserve Surplus, i.e., Balance in Statement of Profit and Loss |
4,00,000 2,00,000 |
3, 00,000 1,20,000 |
|
|
|
6,00,000 |
4,20,000 |
|
3 |
Short-term Provisions  Provision for Tax |
2,00,000 |
1,40,000 |
|
4. |
Tangible Assets Plant and Machinery Land and Buildings |
14,00,000 12,00,000 |
10,00,000 8,00,000 |
|
|
|
26,000,000 |
18,00,000 |
Additional Information:
1. Depreciation @ 25% was charged on the opening value of Plant and Machinery.
2. During the year one old machine costing ₹1,00,000 (Written Down Value ₹ 40,000) was sold for ₹ 70,000.
3. ₹1,00,000 was paid as income tax during the year.
4. Proposed dividend for the year ended 31st March, 2026 was ₹4,00,000 and for the year ended 31st March, 2025 was ₹ 2,00,000.
5. During the current year new debentures were issued on 1st October, 2025.
Answer:
|
Cash Flow Statement
|
||
|
Particulars |
Detail |
₹ |
|
I. Cash flow from operating activities Net profit as per Statement of profit and loss (2,00,000-1,20,000)  Add: General Reserve Proposed Dividend Provision for Tax |
1,00,000 2,00,000 1,60,000 |
80,000
4,60,000 |
|
Net profit before tax and extraordinary items Add: |
|
5,40,000
|
|
Depreciation on Machinery |
2,50,000 |
|
|
Interest on debentures |
20,000 |
2,70,000 |
|
Less: Gain on Sale of machinery |
|
8,10,000
(30,000) |
|
Operating Profit Before Working Capital Changes Add: Trade Receivable |
|
7,80,000
4,00,000 |
|
Less: Trade payable Inventories |
2,40,000 4,00,000 |
11,80,000
6,40,000 |
|
Cash Generated from operation |
|
5,40,000 |
|
Less: Tax paid |
|
(1,00,000) |
|
Cash flow from operating activities |
|
4,40,000 |
|
II. Cash flow from Investing activities Proceeds From sale of Machinery Payments for the purchase of Plant and Machinery Payments for the purchase of Land and Buildings Payments for the purchase of Non-Current Investment |
|
70,000 (6,90,000) (4,00,000) (2,00,000) |
|
Cash Used in Investing activities |
|
(12,20,000) |
|
III. Cash flow from Financing activities Proceeds from Issue of Equity Shares Proceeds from Issue of Debenture Payment of Interest on Debenture Payment of final Dividend |
|
4,00,000 4,00,000 (20,000) (2,00,000) |
|
Cash flow from Financing activities |
|
5,80,000 |
|
Net decrease in Cash and cash equivalents Add: Opening Cash and Cash Equivalents |
|
(2,00,000) 2,00,000 |
|
Closing Cash and Cash Equivalents |
|
Nil |
Working notes:
|
Dr. |
Fixed Assets A/c |
Cr. |
|
|
Particulars |
₹ |
Particulars |
₹ |
|
To Balance B/d To P&L a/c (Gain on sale) To Bank a/c (Purchase) |
10,00,000 30,000 6,90,000 |
By Provision for Dep. a/c By Bank a/c (sale) By Balance C/d |
250000 70,000 26,00,000 |
|
|
17,20,000 |
|
17,20,000 |
|
Dr. |
Provision for Tax A/c |
Cr. |
|
|
Particulars |
₹ |
Particulars |
₹ |
|
To bank (tax paid) a/c To Balance C/d |
1,00,000 2,00,000 |
By Balance B/d By P&L a/c (tax provided during the year) |
1,40,000 1,60,000
|
|
|
3,00,000 |
|
3,00,000 |
Click below for more Questions
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