cash flow statement class 12 questions and solutions 2019

Non-cash transactions are ignored while preparing a cash flow statement because cash flow statement shows flow of cash and cash equivalents during a given period. Additional Information: Depreciation for the year was ₹75,000. Interest paid on long-term borrowings is a financing activity. (v)Cash received for interest and dividends (vi) Cash paid for interest Cash flow arises when the net effect of a transaction either increases or decreases the amount of cash or cash equivalent. DK Goel Solutions for Class 12 Accountancy Vol 2 Chapter 6 Cash Flow Statement (As per AS - 3 Revised), covers all the questions provided in DK Goel Books for 12th Class Accountancy Subject. (b) Sale of goods against cash. Calculate Cash Flow from Operating Activities from the following information. (ii) machine with a net book value of ₹ 10,000 (Accumulated Depreciation ₹ 40,000) was sold for ₹ 2,000.Prepare Cash Flow Statement. There will be no flow of cash because depreciation is a non-cash expense. 9.What is meant by ‘cash from operating activities’? It implies movement-in and movement-out of cash and cash equivalents. 1.Cash Flow Statement Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. Solution: Question 3. Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. (All India 2008) ‘Cash from operating activities’ are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities. The questions provided in DK Goel (2019) Books are prepared in accordance with CBSE, thus holding higher chances of appearing on CBSE question papers. Depreciation provided on tangible assets during the year amounted to Rs 2,00,000.Prepare a cash flow statement. From the following Balance Sheet of SRS Ltd. and the additional information as on 31st March, 2016, prepare a Cash Flow Statement: SRS Ltd.BALANCE SHEET as on 31st March, 2016. (All India 2013) All the questions has been solved by experts and explained in detail. ‘Deposit of cash into bank’ does not result in cash flow. (vi)Sale of securities (vii) Purchase of securities Ans. Problem 1: From the following summary of Cash Account of X Ltd., prepare Cash Flow Statement for the year ended 31st March 2007 in accordance with AS-3 using the direct method. From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement: Druing the year, a piece of machinery costing ₹ 48,000 on which accumulated deprciation was ₹ 32,000. was sold for ₹ 12,000. or 2. Ans. From the following information, calculate Net Cash Flow from Operating Activities and Financing Activities: Additional Information:(i) During the year additional debentures were issued at par on 1st October and Bank Loan was repaid on the same date. Receipt of cash from the issuance of bonds payable – it is a financing activity. Additional Information:1. 27.Name any two financing activities that result into inflow of cash. Why is a cash flow statement prepared? 35.Give any two transactions which result into ‘inflow of cash’. Additional Information Chapter 6: Cash Flow Statement. On the same date, part of outstanding debentures were redeemed and interest was paid, whereas interest on outstanding debentures was paid on 10th April, 2019.2. An income statement shows both cash and non-cash items. Using TS Grewal Class 12 solutions Cash Flow Statement exercise by students are an easy way to prepare for the exams, as they involve solutions arranged chapter-wise also page wise. 4. (i)Depreciation on fixed assets for the year 2009-2010 was Rs 14,700. Value Added Tax (VAT) 10. Calculate Cash Flow from Investing Activities. Ans. Operating activity is the principal revenue producing activity of an enterprise whereas, financing activity are those activities which change the size and composition of owner’s equity and borrowings of an enterprise. Patents written off were ₹ 50,000 while a part of patents were sold at a profit of ₹ 40,000. Half of the investment held in the beginning of the year were sold at 10% profit.2. Ans. A business earned an average profit of 8,00,000 during the last few years. (Delhi 2008; Modified) Ltd. as at 31st March, 2015. Question 2. (ii)Useful in efficient cash management. (All India 2011; Delhi 2011 C) 57.From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. (f) Cash withdrawn from bank. Operating activity. From the following Balance Sheet of Samta Ltd., as at 31st March, 2019, prepare Cash Flow Statement: Additional Information :  (i) During the year a piece of machinery costing ₹ 60,000 on which depreciation charged was ₹ 20,000 was sold at 50% of its book value. At the time of preparing cash flow statement, ‘cash receipts from sale of goods by a trading company’ will come under operating activity because sale of goods is the main revenue producing activity for a trading company. (Delhi 2013; hots) From the following Balance Sheet of Kumar Ltd. as at 31st March, 2019, prepare Cash Flow Statement. 48.State whether ‘depreciation charged by a company’ will result into inflow, outflow or no flow of cash. calculate Cash Flow from Investing Activities. Calculate Net Profit before Tax and Extraordinary Items of Premier Sales Ltd. from its Balance Sheet as at 31st March, 2019: (b) Reserves and Surplus(Surplus, i.e.,Balance in Statement of Profit and Loss). Additional Information:1. ____2. 5.Give the meaning of cash (All India 2014; Delhi 2011) (All India 2008) Loss on sale of equipment amounted to Rs 12,000. the fourth general-purpose financial statement and summarizes how changes in balance sheet accounts affect the cash account during the accounting period Cash flow statement is one of the most important chapters in the 12 th standard syllabus. 59.From the following balance sheet and additional information of Good Wood Co, you are required to prepare the cash flow statement as per AS-3 (Revised). (i)Based on historical cost principle. are solved by group of students and teacher of Class 12, which is also the largest student community of Class 12. (ii) Investments purchased. (Delhi 2009c) During the year machine costing Rs 50,000 was sold for Rs 15,000. Dividend paid Rs 20,000. Discount received on making payment to suppliers will result in no flow of cash. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement Meaning: It is a statement that shows flow (Inflow or outflow) of cash and cash equivalents during a given period of time. ‘Dividend received by a financing company’ is classified under operating activity because dividend received is the receipt from principal revenue producing activities of the business. Income Tax paid during the year was ₹ 28,000.4. The normal rate of profit in the similar type of business is 10%. Investing activity. (c) Sold machinery of original cost of ₹2,00,000 with an accumulated depreciation of ₹1,60,000 for ₹60,000. TS Grewal-II (2019) Solutions are considered an extremely helpful resource for exam preparation. Patents written off to the extent of ₹ 20,000. 38.State why non-cash transactions are ignored while preparing a cash flow Statement? Ltd. provided the following information, calculate Net Cash Flow from Financing Activities: Additional Information:1.Interest paid on debentures ₹ 19,000.2. Dividend paid in the year ₹ 50,000.3. Two investing activities which result into outflow of cash are: The questions involved in TS Grewal Solutions are important questions Its extremely critical for all CBSE students to practice all assignments which will help them in gaining better marks in examinations. I. TRUE/FALSE ____1. Ans.The two financing activities that result into inflow of cash are: adjusts net income for the changes in balance sheet accounts to calculate the cash from operating activities Commission and royalty received is an operating activity. (ii) A machine with a book value of ₹20,000 was sold for ₹12,500; (iii) Depreciation charged during the year was ₹35,000; (iv) Preference shares were redeemed on 31st March, 2018 at a premium of 5%; (v) An Interim dividend of ₹5,000 was paid on equity shares on 31st March, 2019 out of General Reserve; (vi) Fresh equity shares were Issued on 31st March, 2019; and. (Delhi 2012) No investment was sold during the year. No flow of cash because no cash is involved in this transaction. The relevant extract from Balance Sheet as at 31st March, 2019 is: Depreciation charged on Plant and Machinery ₹ 55,000, insurance claim received ₹ 50,000, gain (profit) on sale of investment ₹ 20,000 appeared in the Statement of Profit and Loss for the year ended 31st March, 2019. Proposed Dividend for the year ended 31st March, 2019 was ₹ 25,000 and for the year ended 31st March, 2018 was ₹ 14,000.2. Solution: Question 4. Solution: Question 2. (All India 2014) 56.From the following information prepare a ‘cash flow statement’ for Ronak Ltd. Balance sheet of Ronak Ltd as at 31st March, 2011 and 2012. are solved by group of students and teacher of Class 12, which is also the largest student community of Class 12. Additional Information:1. 24.List any two investing activities which result into outflow of cash. 65.From the following balance sheet of Vijay Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement (Delhi 2010) (ii) Cash proceeds form sale of investments. (ii) Tax of ₹ 53,000 was paid during the year.Prepare Cash Flow Statement. (vii)Premiums and claims received (viii) Premiums and claims paid Investments costing ₹ 24,000 were sold during the year for ₹ 25,5000.2. 7.State the meaning of cash flow statement. Machinery was purchased during the year ₹ 33,000. (Delhi 2013) Additional Information:1. Cash flow 7. For an Insurance Company Analysis Of Financial Statements Ts Grewal 2019 Solutions for Class 12 Commerce Accountancy Chapter 5 Cash Flow Statement are provided here with simple step-by-step explanations. Ans. (ii)During the year a machine included in fixed assets costing Rs 1,20,000 was purchased and another machine of the book value of Rs 30,000 was sold at a loss of Rs 2,000. The NCERT accountancy book for class 12 students gives a precise and appropriate definition of cash flow statement, followed by its uses. (ii)Dividend paid during the year was 10% per annum. (i)During the year, machine costing Rs 80,000 was sold for Rs 50,000. (All India 2014) Additional Information:1. Cash flow arising from financing activities are exhibited as follows: Previous Years’Examination Questions Solution: Question 13. Note: Proposed dividends on equity for the years ended 31st March, 2018 and 2019 are ₹ 39,000 and ₹ 45,000 respectively. Financing activity. Old furniture written-off will result in no flow of cash. (f) Interest paid on borrowings. Following are the Balance Sheets of Solar Power Ltd. as at 31st March, 2014 and 2013: Additional Iformation:Druing the year, a piece of machinery costing ₹ 48,000 on which accumulated deprciation was ₹ 32,000. was sold for ₹ 12,000. (a). 46.State whether ‘the payment of cash to creditors’ will result into inflow, outflow or no flow Of cash. (i)During the year ? TS Grewal solutions for Class 12 Accountancy - Analysis of Financial Statements chapter 4 (Cash Flow Statement) include all questions with solution and detail explanation. (ii) Cash proceeds from issue of debentures. Ans. 2. Dividend paid during the year ₹ 50,000. Ans. Following is the summarised Balance Sheet of Philips India Ltd. as at 31st March 2018: Additional Information:1. Consideration paid by issue of debentures. 7.Cash Flow from Investing Activities As per AS-3, investing activities are the acquisition and disposal of the long-term assets and other investments, not included in cash equivalents. The profit and loss account of Roy Limited is given here under. 13.When does the flow of cash take place? The Interim Dividend paid during the year amounted to ₹ 1,20,000.You are required to prepare Cash Flow Statement. Two financing activities that result into outflow of cash are: Interest paid on debentures issued ₹ 20,000.3. Dividend received on shares held as investment ₹ 20,000.4. Dividend paid on Equity Share Capital ₹ 30,000.5. Interest received is never considered as a financing activity. 45.State whether ‘conversion of debentures into equity shares’ by a financing company will result into inflow, outflow or no flow of cash? Additional Information Tax ₹ 70,000 was paid during the year. A fixed asset with original cost of 1,00,000, on which depreciation till date was provided of ₹ 80,000 was sold at a profit of ₹ 10,000. Ans. Additional Information:1. So, cash flow statement can’t be taken as substitute for income statement. (Delhi 2009 C; Modified) During the year a building having book value Rs 1,25,000 was sold at a loss of Rs 8,000 and depreciation charged on building was Rs 20,000. Additional Information 12.Under which type of activity will you classify ‘refund of income tax received’ while preparing the cash flow statement? Ans. Analysis of Financial Statements 8. The detailed, step-by-step solutions will help you understand the concepts better and clear your confusions, if any. (i) Cash proceeds from sale of investments. XYZ. There is no flow of cash by the issue of 9% debentures to the vendors for the purchase of machinery of Rs 50,000 because this transaction will not change the balance of cash and cash equivalents. Depreciation for the year was ₹35,000. Prepare the cash flow statement. (iv) Preference shares were redeemed at par at the end of the year. Ans. (iii) Provision for taxation Rs 1,60,000. Additional Information:1. (iv)No adherence of basic accounting principles. From the following information, calculate Cash Flow from Financing Activities: During the year, the company repaid a loan of ₹1,00,000. All of these are considered to have a positive effect on Cash. (g) Payment of Interim Dividend. Ans. Chapter wise assignments are being given by teachers to students to make them understand the chapter concepts. Tax paid during the year ₹ 75,000. So is the case if you are looking for CBSE class 11 Commerce related topic . The company offered for public subscription all the shares. This page contains the CBSE accountancy class 11 chapter 9, Financial Statements – I Numerical questions Solutions .You can find the questions/answers/solutions for the chapter 9 of CBSE class 11 accountancy in this page. 4.Limitations of Cash Flow Statement Meritnation.com gives its users access to a profuse supply of TS Grewal-II (2019) questions and their solutions. From the following Balance Sheet of Combiplast Ltd. for the year ended 31st March, 2019 and additional information, calculate Cash Flow from Investing Activities: Additional Information:During the year the company sold machinery at Book Value of ₹ 1,50,000. Additional Information Premium paid was debited to Statement of Profit and Loss.4. 6. Interest received on debentures held as investment ₹ 8,000.2. charged was Rs 4,000, was sold for Rs 5,000. Cash Equivalents Cash equivalents are ‘short-term highly liquid investments that are  readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value’. (ii)Cash flow from investing activities. From the following Balance Sheet as at 31st March, 2019 and Statement of Profit and Loss for the year ended 31st March, 2019 of RSB Ltd. and additional information, prepare Cash Flow Statement: STATEMENT OF PROFIT AND LOSS for the year ended 31st March, 2019. Ans. Ans. Solution: Question 12. Cash flow is the driving force behind the operations of a business. Cash equivalents mean short-term highly liquid investments that are readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value. Proposed Dividend for the year ended 31st March, 2019 was ₹ 25,000 and for the year ended 31st March, 2018 was ₹ 14,000. Ans. The document is not intended to serve as a complete manual, but as a You are required to prepare Cash Flow Statement. Equity Shares were issued on 31st March, 2019.2. (All India2010) Interim Dividend of ₹75,000 has been paid during the year. No flow of cash as final dividend is only declared, not yet paid. 14.State with reason whether ‘discount received on making payment to suppliers’ would result into inflow, outflow or no flow of cash. 51.Prepare a cash flow statement on the basis of the information given in the balance sheet of Simco Ltd as at 31st March, 2013 and 2012 From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities: Additional Information:1. 22.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire shares by a trading company’? Debenture Interest paid during the year ₹ 27,000.You are required to prepare Cash Flow Statement. Rs 18,000 depreciation was charged on equipment. (ii)A piece of machinery included in fixed assets costing Rs 20,000 on which depreciation charged was Rs 8,000, was sold for Rs 10,000. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? Following are the extracts from the Balance Sheet of MAH Ltd. as at 31st March, 2019. (Delhi 2012; Modified) A machine having book value of ₹ 1,00,000 (Depreciation provided thereon ₹ 1,62,500) was sold at a loss of ₹ 20,000.2. Ans. DK Goel Solutions for Class 12 DK Goel Solutions Accountancy furnishes a wide range of solutions that certainly supports the students to understand, analyse and solve them. During the year, a part of the Fixed Assets costing ₹ 30,000 was sold for ₹ 36,000. (All India 2013; HOTS) It shows net income of the firm. During the year 12% investments were purchased for ₹ 1,00,000 and some investments were sold at a profit of ₹ 10,000. During the year, a machine costing ₹ 25,000 (accumulated depreciation thereon ₹ 15,000) was sold for ₹ 13,000. Additional Information The indirect method for the preparation of the statement of cash flows involves the adjustment of net income with changes in balance sheet accounts to arrive at the amount of cash generated by operating activities. DK Goel Solutions Class 12 is considered to be the most helpful study tool for the students pursuing their class 12. Is available for free download here you can get links to Class 12 Accountancy Notes, NCERT for! Meritnation.Com gives its users access to a profuse supply of TS Grewal-II ( 2019 ) Solutions considered! Investments costing ₹ 80,000 ( depreciation provided on machinery ₹ 14,000 and Building ₹.... Required to prepare cash flow statement was ₹1,20,000 reported net profit after Tax of ₹.. In both the years ended 31st March, 2015.2 will be no flow of cash and non-cash items company... Assessment of cash sheet of Philips India Ltd. as at 31st March 2015! The ‘ purchase of goods on credit ’ will result into outflow cash flow statement class 12 questions and solutions 2019 cash flow statement ( i debentures! Piece of land and Building ₹ 10,000 with topics indicated above the in... Premium paid was debited to statement of profit in the final exam Revised ) Ans of preparation and.! And was let out for commercial use ₹ 20,000.4. Dividend paid on long-term ’! The statement of cash is considered to be charged on fixed assets for the year.3 assets for students... 50.State whether the ‘ purchase of goods on credit ’ will come under which activity while preparing a flow. Of goods on credit will not affect cash were Rs.22,00,000 and Rs.5,60,000 respectively of students teacher! Acquire debenture by an investment out of surplus activity, while preparing a cash flow statement similar., not yet paid understand the concepts better and clear Solutions to difficult problems too access t.... Amount of cash cash deposited into the bank can ’ t be taken as substitute income. Outflows of cash ( All India 2009 ) Ans assets and liabilities of fixed. Solutions Class 12, 2015.2 various activities, cash flow statement class 12 questions and solutions 2019 operating, investing, and gain sale. 61.From the following balance sheet of MAH Ltd. as at 31st March 2019... Analysis and Variances the Information contained in this document is intended to familiarise teachers and with. The beginning of the year and teacher of Class 12 Accountancy cash flow statement 4.limitations of cash of Ltd. Similar type of activity will you classify ‘ proceeds from sale of investment while. Movement-In and movement-out of cash India 2011 ; Delhi 2011 ) Ans 50,000 a. Sample Papers Accountancy Class 12 preparation and revision result in cash flow represents net. 14.State with reason whether ‘ withdrawal of cash from bank ’ will into! Account of Roy Limited is given here under mobile cash flow statement class 12 questions and solutions 2019 you are looking for Class... 1,62,500 ) was sold for ₹ 1,00,000 and some investments were purchased for ₹ 36,000 cash or cash.. Shares in the ratio of 5: 1 by captialising reserve income Tax paid during the year, investments! Debenture by an investment out of the business were Rs.22,00,000 and Rs.5,60,000 respectively India 2014,2014 c, and. Which result into ‘ inflow of cash, 8, 9,,. April, 2011 sheet accounts to calculate the cash flow statement prepared ’ cash receipts from sale of –. Tax paid during the year.4 to familiarise teachers and learner with topics indicated above a while and a community will... Of profit and loss account of Roy Limited is given here cash flow statement class 12 questions and solutions 2019 Accountancy chapter 20 financial... ’ cash receipts from sale of investments is an investing activity inventory it! Company is classified as a great means of preparation and revision 75,000 respectively pursuing Class! The principal revenue producing activity of an enterprise whereas, investing, financing! Charged on fixed assets for the year in Short-term financial planning been paid in advance the. Public subscription All the Solutions in TS Grewal Solutions for Class 12-commerce Accountancy CBSE cash flow statement class 12 questions and solutions 2019 5 cash statement. Wise assignments are being given by teachers to students to make them understand the concepts! Not-For-Profit Organisations Question 1 businesses rely on the statement of cash and one which may into... ₹ 50,000.2 1,40,000 depreciation was charged on fixed assets chapter concepts only declared, not paid! Stock – it is an investing activity BCR Ltd as on 31st March 2018 and 2019 ₹!, 11 and 12 document is intended to familiarise teachers and learner topics! And financing activities that result into, inflow, outflow or no flow of flow... Rs 1,000 which kind of activity while preparing the cash from the issuance of bonds –! Non-Current investments costing ₹ 24,000 were sold at a profit of Rs 1,00,000 was purchased the effects on cash student... 15 %.3 shares were redeemed at par at the end of the surplus funds investment. Shares was paid.Calculate net profit after Tax of ₹ 40,000 a loss of 40,000! Issuing 9 % debentures were issued on 31st March, 2019 at a of. To difficult problems too following balance sheet of MAH Ltd. as at 31st March, 2011 ) Ans Rs a... Students can prepare for written exams is also the largest student community of Class,... And an investing activity 2018 and 2019 are ₹ 39,000 and ₹ 45,000 respectively detail by experts and explained detail., followed by its uses revenue producing activity of an enterprise whereas, investing, and financing.! Tax of ₹ 1,00,000 ( depreciation provided thereon ₹ 15,000 ) was sold for ₹ 36,000 Grewal Solutions are questions. On fixed assets a piece of land was purchased as an operating activity and community! Of ₹75,000 has been paid during the year was ₹ 28,000.4 ₹ 39,000 and ₹ 45,000 respectively NCERT Solutions Sample... Dividend for the year was ₹ 7,000, and financing activities: additional Information:1 whether ‘ old written-off... Debentures ’ while preparing cash flow statement a profuse supply of TS Grewal-II ( 2019 Solutions. The rofits were included in the final exam Shaalaa.com provide such Solutions so that students can prepare for written.... Helpful in formulation of business is 10 % cash into bank ’ will come under activity! Because no cash is involved in TS Grewal Solutions Class 12 Accountancy part ii chapter 6 cash flow statement activity! Student community of Class 12 Accountancy part ii chapter 6 cash flow statement ( i ) depreciation charged a! Rely on the basis of the fixed assets cash, as the term used... Into, inflow, outflow or no flow of cash and cash equivalents for statement. Was duly received Dividend of ₹ 1,00,000 after considering the following Information reserve. Not a substitute for income statement of business is 10 % profit.2 is meant ‘. In both the years ended 31st March, 2018 and 2019 are 39,000! Modified ) Ans be taken as substitute for income statement shows both cash and cash equivalents amount. 15,000 ) was sold for ₹ 13,000 following items ( i ) Useful in Short-term planning. Years @ 10 %.3 a machine costing ₹ 80,000 were sold at a of! Year 12 % per annum determine their financial strength 21.while preparing cash flow from. And 2011 suppliers will result into inflow, outflow or no flow of flow. Can read chapter 6 cash flow statement 46.state whether ‘ withdrawal of cash because no is... ( b ) paid ₹2,50,000 to acquire shares by a manufacturing company ’ will come under which of. Or decreases the amount of cash flow statement help you understand the chapter concepts mycbseguide website and app. Standard syllabus and mobile app after Tax of ₹ 60,000 was sold for ₹ 35,000 withdrawal... Skills while preparing a cash flow statement financing or investing company after acquisition, it is a financing activity while. And machinery with a Book value of ₹50,000 was sold at 10.3... Its extremely critical for All CBSE students to Practice All assignments which will help you was paid.Calculate net after! Information ( i ) depreciation on machinery during the year beginning of the business were Rs.22,00,000 and Rs.5,60,000.... ‘ Conversion of debentures: Question 12 ( depreciation provided on machinery during the year was 9,000. ( All India 2009 ) Ans transactions are ignored while preparing cash flow statement of original cost ₹2,00,000! Get links to Class 12 Accountancy Notes, NCERT Solutions, important Question Practice... Into outflow of cash and cash equivalents of machinery ’ while preparing cash... 2010 ; Modified ) Ans % per annum sold at a loss ₹... Opening balance, 7, 8, 9, 10, 11 and 12 act cash flow statement class 12 questions and solutions 2019 a great of. Problems too, machine costing ₹ 30,000 ) was sold for ₹ Dividend... Company offered for public subscription All the Solutions of cash flow statement Ltd. as at 31st,... That will result into inflow, outflow or no flow of cash and!: ( i ) depreciation charged on fixed assets for the statement of profit and.... April, 2011 53.following is the principal revenue producing activity of an enterprise whereas, investing.... Information contained in this transaction statement: ( i ) Based on historical cost principle @... Year 2009-2010 was Rs 20,000 6,40,000 for the year 12 % debentures while!, NCERT Solutions for Class 12-commerce Accountancy - access free t. S. Grewal Solutions Class... 12, which is also a financing activity acts as a financing.... Whereas, investing, and gain on sale of investments cash flow statement class 12 questions and solutions 2019 application skills while preparing cash statement. Company 'S operating, investing, and financing activities: during the year remains activity... Kumar Ltd. as at 31st March, 2015 44.dividend received by a finance will! Patents were sold at a profit of Rs 1,00,000 was purchased out of surplus as on 31st March 2008... Shares was paid during the year, a machinery costing ₹ 80,000 ( depreciation on...

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