Question 36 Chapter 8 – Unimax Publication Class 12 Part 2 – 2021
Table of Contents
36. from the following information prepare a cash flow statement:
| Opening cash balance | ₹ 15,000 |
| Closing cash balance | ₹ 17,000 |
| Decrease in stock | ₹ 8,000 |
| Increase in bills payable | ₹ 12,000 |
| Sale of fixed assets | ₹ 30,000 |
| Redemption of long-term loan | ₹ 50,000 |
| Net profit for the year | ₹ 2,000 |
The solution of Question 36 Chapter 8 – Unimax Publication Class 12 Part 2-2021 : –
Cash flow statement
| Particulars | ₹ | ₹ | |
| (A)cash flow operating activities | |||
| Net profit for the year | 2,000 | ||
| Add: increase in bills payable | 12,000 | ||
| Decrease In stock | 8,000 | 20,000 | 20,000 |
| Net cash flow from operating activities | 22,000 | ||
| (B) cash flow from investing activities | |||
| Proceeds from sale of fixed assets | 30,000 | ||
| Net cash flow from financing activities | 30,000 | ||
| (C) cash flow from financing activities | |||
| Redemption of long-term loan | (50,000) | ||
| Net cash used in financing activities | (50,000) | ||
| Net increase in cash and cash equivalents | 2,000 | ||
| Opening cash balance | 15,000 | ||
| Closing cash balance | 17,000 | ||
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Unimax Publication – Accountancy PSEB Class 12 – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Change in Profit sharing ratio among Existing Partners )
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
Unimax Publication – Accountancy PSEB (Class 12) – Part – II – Solution
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Company Accounts (Issue of Debentures)
- Chapter No. 3 – Company Accounts (Redemption of Debentures)
- Chapter No. 4 – Financial Statements of a Company
- Chapter No. 5 – Financial Statement Analysis
- Chapter No. 6 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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