Question 22 Chapter 8 – Unimax Publication Class 12 Part 2 – 2021
Table of Contents
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.
The solution of Question 22 Chapter 8 – Unimax Publication Class 12 Part 2-2021 : –
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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Unimax Publication – Accountancy PSEB Class 12 – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Change in Profit sharing ratio among Existing Partners )
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
Unimax Publication – Accountancy PSEB (Class 12) – Part – II – Solution
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Company Accounts (Issue of Debentures)
- Chapter No. 3 – Company Accounts (Redemption of Debentures)
- Chapter No. 4 – Financial Statements of a Company
- Chapter No. 5 – Financial Statement Analysis
- Chapter No. 6 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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