# Question 30 Chapter 5 of +2-B – T.S. Grewal 12 Class

Question 30 Chapter 5 of +2-B

30. From the following information, calculate Cash Flow from Investing Activities:

 Particulars 31st March, 31st March, 2019 Rs 2018 Rs Machinery (At cost) 5,50,000 5,00,000 Accumulated Depreciation 1,70,000 1,00,000

During the year, a machinery costing 50,000 accumulated depreciation provided thereon Rs 20,000 was sold for Rs 26,000.

### The solution of Question 30 Chapter 4 of +2-B: –

 Cash Flow From for the year ended 31st March, 2019 Particulars Rs I. Cash Flow from Investing Activities Sale of Machinery 1,00,000 Less: Purchase of Machinery 26,000 74,000 Net Cash Used in Investing Activities 74,000

Working Notes :- 1.

 Plant and Machinery Account Particulars Rs Particular Rs To Balance b/d 5,00,000 By Depreciation A/c 20,000 To Bank A/c (Purchase) (Bal. Fig.) 1,00,000 By Bank A/c (Sale) 26,000 By Loss on Sale (Profit and Loss A/c) 4,000 By Balance c/d 5,50,000 6,00,000 6,00,000

 Investments Account Particulars Rs Particular Rs To Balance b/d 50,000 By Bank A/c (Sale) 80,000 To Bank A/c (Purchase) (Bal. Fig.) 1,00,000 By Balance c/d 80,000 To Profit on sale (Profit and Loss A/c) 10,000 1,60,000 1,60,000

 Accumulated Depreciation Account Particulars Rs Particular Rs To Machinery A/c 20,0000 By Balance b/d 1,00,000 To Balance c/d 1,70,000 By Profit and Loss A/c 90,000 1,90,000 1,90,000

Comment if you have any question.

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

### T.S. Grewal’s Double Entry Book Keeping +2 (Vol. I: Accounting for Not-for-Profit Organizations and Partnership Firms)

• Chapter No. 1 – Financial Statement of Not-For-Profit Organisations
• Chapter No. 2 – Accounting for Partnership Firms – Fundamentals
• Chapter No. 3 – Goodwill: Nature and Valuation
• Chapter No. 4 – Change in Profit-Sharing Ratio Among the Existing Partners
• Chapter No. 5 – Admission of a Partner
• Chapter No. 6 – Retirement/Death of a Partner
• Chapter No. 7 – Dissolution of a Partnership Firm

### T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)

• Chapter No. 1 – Financial Statements of a Company
• Chapter No. 2 – Financial Statement Analysis
• Chapter No. 3 – Tools of Financial Statement Analysis – Comparative Statements and Common- Size Statements
• Chapter No. 4 – Accounting Ratios
• Chapter No. 5 – Cash Flow Statement

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