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Question 36 Chapter 5 of +2-B – USHA Publication 12 Class

Question 36 Chapter 5 of +2-B
Q-36- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution

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Question 36 Chapter 5 of +2-B

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Cash Flow From investing Activities

36. (Cash Flow from Investing Activities/Sale of Plant at Profit) A company had the following balances :

 
Plant Opening5,00,000
Plant Closing 7,00,000

During the year 30% of the plant was sold at 30% profit on cost.
Calculate cash flow from investing activities.

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The solution of Question 36 Chapter 5 of +2-B: – 


Cash Flow from investing activities
Particulars
Rs
Inflow from Sale of Plant 1,95,000
Less: Outflow from the purchase of Plant* (3,50,000)
Cash Flow from Operating activities (1,55,000)

Working Note


Plant Account
Particulars
Amount ₹
Particulars
Amount ₹
To Balance b/d5,00,000By Bank A/c
-Sale
1,95,000
To Statement of Profit and Loss
-Profit on Sale
45,000 (3,50,000)
To Bank –Purchase (Bal. fig.)3,50,000
By Balance c/d7,00,000
 8,95,000
 8,95,000

 


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

Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

Question 1 Chapter 1 of +2-B
T.S. Grewal’s Analysis of Financial Statement

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