Cash Flow Statement Practice Question | TS Grewal Question 45 Class 12 Accountancy 📊

Описание: Struggling to solve a full 6-mark Cash Flow Statement question? 🤔 In this video, we walk through Question 45 from TS Grewal (2025 Edition), showing you exactly how to handle complex adjustments like Provision for Tax, Fixed Asset Ledgers, and Interest on Debentures! 🚀

Practice is the key to mastering the Cash Flow Statement. This session focuses on solving a comprehensive problem involving all three activities: Operating, Investing, and Financing. We start with our signature "Direct Answer Trick" using the balance sheet's cash components, then move into detailed working notes. You will learn how to prepare a Provision for Tax account when no extra info is given, how to manage Fixed Asset ledgers at original cost, and how to calculate interest on debentures issued at the start of the year. 💡

Key Learnings

✅ The Direct Answer Strategy: Verifying your "Net Increase/Decrease" before starting the problem.

✅ Working Note No. 1: Calculating Net Profit Before Tax using the P&L difference and Tax Made.

✅ Provision for Tax Ledger: Handling opening and closing balances without additional information.

✅ Fixed Asset Accounting (Original Cost Method): Preparing dual ledgers for Machinery and Accumulated Depreciation.

✅ Sale of Asset Logic: Calculating gain/loss on a machine costing ₹80,000 with ₹40,000 depreciation.

✅ Interest on Debentures: Solving the "Opening vs. Closing Balance" dilemma for interest calculations.

✅ Final Compilation: Correctly placing figures in Operating, Investing, and Financing activities to arrive at the final "No Change" (Nil) result.

⏰ CHAPTER TIMESTAMPS:

00:04 — Direct Answer Trick: Calculating Net Change from the Balance Sheet

01:41 — Starting the Question: Net Profit Before Tax and Extra-Ordinary Items

02:44 — Working Note No. 1: Analyzing Reserves and Surplus (P&L Difference)

05:17 — Working Note No. 2: Preparing the Provision for Tax Account

08:29 — Adjustments for Non-Cash and Non-Operating Items

10:10 — Working Note No. 3: Machinery Account at Original Cost

10:30 — Working Note No. 4: Accumulated Depreciation Account

11:59 — Practical Adjustment: Logic of selling a machine at a gain

15:48 — Item 1: Depreciation Charge (The balancing figure from the ledger)

17:29 — Item 2: Goodwill Amortization (Intangible Asset treatment)

19:44 — Item 3: Interest Paid on Debentures (Opening vs. Closing balance rule)

28:56 — Operating Activities: Adjusting for Working Capital (Inventory changes)

32:30 — Final Step for Operating: Deducting Income Tax Paid

33:37 — Investing Activities: Recording Purchase and Sale of Assets/Investments

37:07 — Financing Activities: Issue of Shares, Debentures, and Bank Overdraft changes

41:50 — Final Result Calculation: Verifying the "Nil" Change in Cash

46:02 — Exam Tip: How to score marks if you run out of time

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