Question 40 Chapter 15 of Class 12 Part – 2 – 2024
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 |
The solution of Question 40 Chapter 15 of Class 12 Part – 2 – 2024: –
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) | |