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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
From the following information, prepare a Cash Flow Statement:
| Particulars | Amount (₹) |
|---|---|
| Opening Cash and Bank Balances | 1,50,000 |
| Closing Cash and Bank Balances | 1,70,000 |
| Decrease in Stock | 80,000 |
| Increase in Bills Payable | 1,20,000 |
| Sale of Fixed Assets | 3,00,000 |
| Repayment of Long-term Loan | 5,00,000 |
| Net Profit for the Year | 20,000 |
Cash Flow Statement
| A. Cash Flow from Operating Activities | ||
| Particulars | Amount (₹) | Amount (₹) |
|---|---|---|
| Profit as per Statement of Profit and Loss | 20,000 | |
| Operating Profit before Working Capital Changes | 20,000 | |
| Add: Decrease in Stock | 80,000 | |
| Add: Increase in Bills Payable | 1,20,000 | |
| Cash Generated from Operations | 2,20,000 | |
| Net Cash Flow from Operating Activities | 2,20,000 | |
| B. Cash Flow from Investing Activities | ||
| Sale of Fixed Assets | 3,00,000 | |
| Net Cash Flow from Investing Activities | 3,00,000 | |
| C. Cash Flow from Financing Activities | ||
| Repayment of Long-term Loan | (5,00,000) | |
| Net Cash Used in Financing Activities | (5,00,000) | |
| D. Net Increase in Cash and Cash Equivalents (A + B + C) | ||
| Net Increase in Cash and Cash Equivalents | 20,000 | |
| Add: Cash and Cash Equivalents at the beginning of the period | 1,50,000 | |
| Cash and Cash Equivalents at the end of the period | 1,70,000 | |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "T.S. Grewal Class 12 Vol 3 Chapter 5 Q.39 - Cash Flow Statement", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 5 - Cash Flow Statement.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
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