Question 37 Chapter 5 of +2-B - USHA Publication 12 Class

Question 37 Chapter 5 of +2-B

Table of Contents

The solution of Question 37 Chapter 5 of +2-B: –

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

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

Cash Flow From Investing Activities

37. (Cash Flow from Investing Activities) From the following particulars, calculate cash from investing activities :

	Purchased ₹	Sold ₹
Plant	1,55,000	50,000
Patents	–	37,500
Investments	60,000	20,000
Goodwill	25,000	–

Dividend paid on equity shares ₹ 6,250
Interest received on debentures, held as investment ₹ 2,000
Dividend received on shares, held as investment ₹ 5,000
Interest paid on debentures issued ₹ 3,750
A plot of land was purchased out of the surplus funds for investing purpose and was let out for commercial use and rent received ₹ 7,500.

The solution of Question 37 Chapter 5 of +2-B: –

Cash Flow from Investing Activities
Particulars		Rs
Sale of Plant	50,000
Sale of Investments	20,000
Sale of Patents	37,500
Interest received	2,000
Dividend Received	5,000
Rent Received	7,500	1,22,000
		1,22,000
Less: Purchase of Plant	1,55,000
Purchase of Investments	60,000
Purchase of Goodwill	25,000	2,40,000
Cash Flow from Investing activities		1,18,000