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Accountancy · 2026 · 1 mark
CBSE 2026 · Region 4 · Set 2 · Q29
The following information was obtained about the cash flows of XYZ Ltd. for the year ended 31st March, $\displaystyle 2025$ : Cash inflows from operating activities ₹ $\displaystyle 28,000$; cash used in investing activities $\displaystyle 32,000$ and cash inflows from financing activities ₹ $\displaystyle 5$,000. If the opening balance of cash and cash equivalents on 1st April, $\displaystyle 2024$ was ₹ $\displaystyle 25,000$, the closing balance of cash and cash equivalents on 31st March, $\displaystyle 2025$ will be :ORThe following information was obtained from the books of PQR Ltd. : Profit and Loss balance (Dr.) as at 31st March, $\displaystyle 2024$ : ₹ $\displaystyle 30,000$ Profit and Loss balance (Cr.) as at 31st March, $\displaystyle 2025$ : ₹ $\displaystyle 56,000$ Interim Dividend paid during the year : ₹ $\displaystyle 36,000$ The net profit before taxation for the year ended 31st March, $\displaystyle 2025$ will be :
OR
The following information was obtained from the books of PQR Ltd. : Profit and Loss balance (Dr.) as at 31st March, $\displaystyle 2024$ : ₹ $\displaystyle 30,000$ Profit and Loss balance (Cr.) as at 31st March, $\displaystyle 2025$ : ₹ $\displaystyle 56,000$ Interim Dividend paid during the year : ₹ $\displaystyle 36,000$ The net profit before taxation for the year ended 31st March, $\displaystyle 2025$ will be :Official answer
From CBSE’s own marking scheme for this paper.
(a) → (C)
(b) → (C)
Marking-scheme solution
(C)
₹ $\displaystyle 26,000$
Q. (b) The following information was obtained from the books of PQR Ltd.…
Ans. (C) ₹ $\displaystyle 1,22,000$
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.