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Question 37 Chapter 15 of Class 12 Part – 2 – 2024
Cash Flow From Investing Activities
37. (Cash Flow from Investing Activities) From the following particulars, calculate cash from investing activities :
| Purchased ₹ | Sold ₹ | |
| Plant | 1,55,000 | 50,000 |
| Patents | - | 37,500 |
| Investments | 60,000 | 20,000 |
| Goodwill | 25,000 | - |
Dividend paid on equity shares ₹ 6,250
Interest received on debentures, held as investment ₹ 2,000
Dividend received on shares, held as investment ₹ 5,000
Interest paid on debentures issued ₹ 3,750
A plot of land was purchased out of the surplus funds for investing purpose and was let out for commercial use and rent received ₹ 7,500.
Cash Flow from Investing Activities
| Particulars |
Rs |
|
|---|---|---|
| Sale of Plant | 50,000 | |
| Sale of Investments | 20,000 | |
| Sale of Patents | 37,500 | |
| Interest received | 2,000 | |
| Dividend Received | 5,000 | |
| Rent Received | 7,500 | 1,22,000 |
| 1,22,000 | ||
| Less: Purchase of Plant | 1,55,000 | |
| Purchase of Investments | 60,000 | |
| Purchase of Goodwill | 25,000 | 2,40,000 |
| Cash Flow from Investing activities | 1,18,000 | |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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