1 Cash Flow

PKD CLASSES

IMP. QUE
Class 12
Accountancy
Cash Flow
16. From the following balance sheet of DCX Ltd and the additional information as at
31st March, 2018. Prepare a cash flow statement.

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
2 Cash Flow

Additional Information:
(i) During the year a machinery costing ₹ 8,00,000 on which accumulated depreciation
was ₹ 3,20,000 was sold for ₹ 6,40,000.
(ii) Debentures were issued on 1st April, 2017. (All India 2019)

17. From the following balance sheet of JY Ltd as at 31st March, 2017 , prepare a cash
flow statement.

Additional Information:
₹ 1,00,000, 10% debentures were issued on 31st March, 2017. (CBSE 2018)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
3 Cash Flow

18. Following is the balance sheet of Mevanca Ltd as at 31st March, 2017.

Additional Information:
(i) Additional loan was taken on 1st July, 2016.
(ii) Tax of ₹ 53,000 was paid during the year. Prepare cash flow statement.
(Compartment 2018)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
4 Cash Flow

19.
From the following balance sheet of SRS Ltd and the additional information as on 31st
March, 2016, prepare a cash flow statement
(i) ₹ 50,000, 12% debentures were issued on 31st March, 2016
(ii) During the year a piece of machinery costing ₹ 40,000 on which accumulated
depreciation was ₹ 20,000, was sold at a loss of ₹ 5,000. (All In

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
5 Cash Flow

20. Following is the balance sheet of RS Ltd as at 31st March, 2016. (Delhi 2017)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
6 Cash Flow

Additional Information:
(i) ? 1,00,000, 12% debentures were issued on 31st March, 2016.
(ii) During the year a piece of machinery costing ₹ 80,000 on which accumulated
depreciation was ₹ 40,000 was sold at a loss of ₹ 10,000.
Prepare a cash flow statement.

21. Following is the balance sheet of MM Ltd as on 31st March, 2015.

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
7 Cash Flow

Additional Information:
(i) 12% debentures were redeemed on 31st March, 2015.
(ii) Tax ₹ 70,000 was paid during the year.
Prepare cash flow statement. (All India 2016)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
8 Cash Flow

22. Following is the balance sheet of KK Ltd as at 31st March, 2015.

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
9 Cash Flow

Additional Information:
(i) 12% debentures were redeemed on 31st March, 2015.
(ii) Tax ₹ 1,40,000 was paid during the year.
Prepare cash flow statement. (Delhi 2016)

23. Following is the balance sheet of Solar Power Ltd as at 31st March, 2014.

Additional Information:
PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288
GEET DHARMANI [COMM.] 7900997947
10 Cash Flow

During the year a piece of machinery costing ₹ 48,000 on which accumulated

depreciation was ₹ 32,000 was sold for ₹ 12,000. Prepare cash flow statement. (All
India 2015)

24. Following is the balance sheet of Thermal Power Ltd as at 31st March, 2014.

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
11 Cash Flow

Additional Information:
During the year a piece of machinery, costing ₹ 24,000 on which accumulated
depreciation was ₹ 16,000, was sold for ₹ 6,000.
Prepare cash flow statement. Delhi 2015

25. Prepare a cash flow statement on the basis of the information given in the balance
sheets of Liva Ltd as at 31st March, 2013 and 2012.

Q.26-30 are in T.S Grewal…..

Answers:
16. Operating – (106000); Investing- (1060000); Financing 1136000
17. Operating – 177500; Investing- (212500); Financing 85000
18. Operating – (67500); Investing- (169000); Financing 212500
19. Operating – 256000; Investing- (365000); Financing 104000

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947
12 Cash Flow

20. Operating – 5,12,000; Investing- (7,20,000); Financing 2,08,000

21. Operating – 337000; Investing- (407000); Financing 90000
22. Operating – 674000; Investing- (814000); Financing 180000
23. Operating – 306000; Investing- 576000; Financing 340000
24. Operating – 153000; Investing- (288000); Financing 170000
25. Operating – 50500; Investing- (72000); Financing 30000

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288

GEET DHARMANI [COMM.] 7900997947