Advertisement
Question 25 Chapter 8 – Unimax Publication Class 12 Part 2 – 2021
Advertisement
25. from the following particulars, calculate cash flows investing activities:
| Particulars | Purchased ₹ | Sold ₹ |
| Plant | 6,20,000 | 2,00,000 |
| Investment | 2,40,000 | 80,000 |
| Goodwill | 1,00,000 | – |
| Patents | – | 1,50,000 |
Interest received on debentures held as investment 8,000.
Interest paid on debentures issued 15,000.
Dividend received on share held as investing 20,000.
Dividend paid on equity share capital 25,000.
A pot of land was purchased out of the surplus funds for investment purpose and was let out for commercial use and rent received 30,000.
The solution of Question 25 Chapter 8 – Unimax Publication Class 12 Part 2-2021 : –
Calculation of cash from investing activities
| Particulars | ₹ |
| Purchase of plant | (6,20,000) |
| Proceeds from sale of plant | 2,00,000 |
| Purchase of investments | (2,40,000) |
| Proceeds from sale of investment | 80,000 |
| Purchase of goodwill | (1,00,000) |
| Proceeds from sale of patents | 1,50,000 |
| Interest received | 8,000 |
| Dividend received | 20,000 |
| Rent received | 30,000 |
| Net cash used in investing activities | (4,72,000) |
Working notes:
Advertisement-X
Interest paid and dividend paid recorded in financing activities will not be recorded in investing activities
Cash from financing activities
Thanks, Please Like and share with your friends
Comment if you have any Doubts.
What is the cash flow statement? why do we need to prepare?
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
Check out T.S. Grewal +2 Book 2023@ Official Website of Sultan Chand Publication
Advertisement-X