Question 40 Chapter 5 of +2-B – USHA Publication 12 Class

Question 40 Chapter 5 of +2-B
Q-40- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution


Question 40 Chapter 5 of +2-B


Cash Flow From Investing Activities

40. (Cash Flow from Investing Activities) The following information has been extracted from the books of pure can company. Using the information, calculate the cash flows from Investing Activities.

 Sold ₹
Land acquired during the year  6,00,000
 Investments purchased  2,90,000
Machinery purchased  4,00,000
Sale of building5,20,000
Sale of investments1,50,000
Sale of machinery1,70,000
Receipt for permission of use of patent90,000
Interest received on debentures held as investments30,000
Dividend received on shares as investments 30,000


The solution of Question 40 Chapter 5 of +2-B: – 

Cash Flow from Investing Activities
The inflow of cash :  
Sale of Building5,20,000 
Sale of Investments1,50,000 
Sale of Machinery1,70,000 
Receipt for use of patent90,000 
Interest Received on Debentures30,000 
Dividend on Shares30,0009,90,000
The outflow of cash :  
Less: Land purchased6,00,000 
Purchase of Investment2,90,000 
Purchase of Machinery4,00,00012,90,000
Net Cash used in Investing activities (3,00,000)




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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