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Question 47 Chapter 5 of +2-B
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47. (CFS Showing Operating, Investing & Financing Activities/Proposed Dividend) From the following particular prepare cash flow statement.
| Particulars | Note No. | 31st March,2018 | 31st March, 2017 |
| I. Equity and Liabilities | |||
| Shareholders Fund : | |||
| Equity Share Capital | 1,50,000 | 1,00,000 | |
| Reserves and surplus | |||
| Balance in Statement of Profit and Loss | 1,00,000 | 75,000 | |
| Current Liabilities | |||
| Short-Term Borrowings : | |||
| Bank overdraft | 25,000 | 15,000 | |
| Provision | |||
| Provision for Taxation | 15,000 | 10,000 | |
| Total | 2,90,000 | 2,00,000 | |
| Assets | |||
| Non-current Assets | |||
| Tangible Assets | |||
| Fixed assets | 1,00,000 | 1,00,000 | |
| Less: accumulated depreciation | -25,000 | -20,000 | |
| Current Assets | |||
| Stock | 70,000 | 30,000 | |
| Trade Receivable | 85,000 | 45,000 | |
| Cash at bank | 30,000 | 25,000 | |
| Cash in hand | 30,000 | 20,000 | |
| Total | 2,90,0000 | 2,00,000 |
| Additional Information | Current Year | Previous Year |
| Proposed Dividend | 15,000 | 10,000 |
The solution of Question 47 Chapter 5 of +2-B: –
| Cash Flow Statement | ||
| Particulars | Rs | |
| (A) Cash Flow from Operating Activities | ||
| Closing balance of Profit and Loss | 1,00,000 | |
| Less: Opening balance of Profit and Loss | 75,000 | |
| Net profit of the year after appropriation | 25,000 | |
| Add: Provision for Taxation | 10,000 | |
| Add: Proposed dividend (previous year) | 10,000 | |
| Net profit before Taxation and extra-ordinary items | 50,000 | |
| Adjustment for Non-cash and Non-operating | ||
| Add: deprecation | 5,000 | |
| Cash operating Profit before Working Capital adj. | 55,000 | |
| Less: Increase in current Assets: | ||
| Trade Receivable | 40,000 | |
| Stock | 40,000 | |
| Less: Tax Paid | 10,000 | |
| Cash used in Operating Activities | (35,000) | |
| (B) Cash flows from Investing Activities | ||
| Net cash used in investing Activities | Nil | |
| (C) Cash flows from Financing Activities | ||
| Inflow of Cash | ||
| Share Capital Issued | 50,000 | |
| Bank overdraft | 10,000 | |
| Outflow of Cash | ||
| Dividend paid | 10,000 | 50,000 |
| Net cash flow from financing activities | 50,000 | |
| Total Cash flow (A + B + C) | 15,000 | |
| Opening Balance Cash | 30000 | |
| Closing Balance Cash | 35000 | |
Working Note:-
| Cash & Cash equivalent in the beginning | ||
| Cash in hand | 20,000 | |
| Cash at bank | 25,000 | 45,000 |
| Less: Bank Overdraft | 15,000 | |
| 30,000 |
End of Solution
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Question 06 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 16 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 21 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 27 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 33 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 40 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 46 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 52 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 58 Chapter 5 of +2-B – USHA Publication 12 Class
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Question 65 Chapter 5 of +2-B – USHA Publication 12 Class
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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum
Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.
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Chapter No. 8 – Company Accounts (Share Capital)
Chapter No. 9 – Company Accounts (Issue of Debentures)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Chapter No. 11 – Financial Statements of a Company
Chapter No. 12 – Financial Statement Analysis
Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size
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Chapter No. 14 – Accounting Ratios
Chapter No. 15 – Cash Flow Statement
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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