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

Question 40 Chapter 5 of +2-B

Table of Contents

The solution of Question 40 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

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 building	5,20,000
Sale of investments	1,50,000
Sale of machinery	1,70,000
Receipt for permission of use of patent	90,000
Interest received on debentures held as investments	30,000
Dividend received on shares as investments	30,000

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

Cash Flow from Investing Activities
Particulars		Rs
The inflow of cash :
Sale of Building	5,20,000
Sale of Investments	1,50,000
Sale of Machinery	1,70,000
Receipt for use of patent	90,000
Interest Received on Debentures	30,000
Dividend on Shares	30,000	9,90,000
		9,90,000
The outflow of cash :
Less: Land purchased	6,00,000
Purchase of Investment	2,90,000
Purchase of Machinery	4,00,000	12,90,000
Net Cash used in Investing activities		(3,00,000)