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Question 22 Chapter 8 - Unimax Publication Class 12 Part 2 - 2021
22. from the following particulars, calculate cash flow from investing activities:
| Particulars | Purchases | sold |
| Investment | 2,40,000 | 1,60,000 |
| Machinery | 5,20,000 | 2,70,000 |
| Goodwill | 3,20,000 | - |
| Patents | - | 1,80,000 |
Interest received on debentures field as an investment 25,000 dividend received on share field as investment 25,700 A plot of land was purchased out of surplus funds for investment purchases and was let out for commercial use and rent receives 1,07,000.
Calculation of cash flow from investing activities.
| Particulars | ₹ |
|---|---|
| Proceeds from sale of investment | 1,60,000 |
| Proceeds from sale of machinery | 2,70,000 |
| Proceeds from sale of patents | 1,80,000 |
| Interest received on debentures | 25,000 |
| Dividend received on shares | 25,700 |
| Rent received | 1,07,000 |
| Cash used in purchased of investment | (2,40,000) |
| Cash used in purchased of machinery | (5,20,000) |
| Cash used in purchased of goodwill | (3,20,000) |
| Net cash used in investment activities | 3,12,300 |
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