# Question 24 Chapter 5 of +2-B – T.S. Grewal 12 Class

Question 24 Chapter 5 of +2-B

Cash Flow from Investing Activities

24. From the following details. Calculate Cash Flow from Investing Activities

 Particulars 31st March, 31st March, 2019 2018 Investment in 10% Debentures 10,00,000 5,00,000 Land and Building 15,00,000 9,00,000

1. Half of the investment held in the beginning of the year were sold at 10% profit.
2. Depreciation on Land and Building was Rs 50,000 for the year.
3. Interest received on investments Rs 75,000.

### The solution of Question 24 Chapter 4 of +2-B: –

 Cash Flow From for the year ended 31st March, 2019 Particulars Rs I. Cash Flow from Investing Activities Interest received on Investments 75,000 Sale of Debentures (WN 1) 2,75,000 Less: Purchase of Land and Building (WN 2) 6,50,000 Less: Purchase of Debentures 7,50,000 10,50,000 Net Cash Used in Investing Activities 10,50,000

Working Note:- 1

 10% Debentures Account Particulars Rs Particular Rs To Balance b/d 5,00,000 By Bank A/c (Sale) 2,75,000 To Profit on Sale ( Statement Profitand Loss ) 25,000 By Balance c/d 10,00,000 To Bank A/c (Purchase) (Bal. fig.) 7,50,000 12,75,000 12,75,000

 Land and Building Account Particulars Rs Particular Rs To Machinery A/c 9,00,000 By Depreciation 50,000 To Balance c/d 6,50,000 By Balance c/d 15,00,000 15,50,000 15,50,000

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –