Question 25 Chapter 8 – Unimax Publication Class 12 Part 2 – 2021
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:
Interest paid and dividend paid recorded in financing activities will not be recorded in investing activities
Cash from financing activities
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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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