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प्रश्न
From the following details. Calculate Cash Flow from Investing Activities
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| Investment in 10% Debentures | 10,00,000 | 5,00,000 |
| Land and Building | 15,00,000 | 9,00,000 |
Additional Information:
1. Half of the investment held in the beginning of the year were sold at 10% profit.
2. Depreciation on Land and Building was ₹ 50,000 for the year.
3. Interest received on investments ₹ 75,000.
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उत्तर
|
Cash Flow from Investing Activities for the year ended March 31, 2019 |
||||
|
|
Particulars |
Amount (₹) |
Amount (₹) |
|
|
|
|
Purchase of Land and Building (WN1) |
(6,50,000) |
|
|
|
|
Interest received on Investments |
75,000 |
|
|
|
|
Sale of Debentures (WN2) |
2,75,000 |
|
|
|
|
Purchase of Debentures(WN2) |
(7,50,000) |
(10,50,000) |
|
|
Net Cash Used in Investing Activities |
|
(10,50,000) |
|
Working Notes:
WN1:
|
Land and Building Account |
|||||
|
Dr. |
|
Cr. |
|||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
||
|
Balance b/d |
9,00,000 |
Depreciation A/c |
50,000 |
||
|
Bank A/c (Purchase) |
6,50,000 |
Balance c/d |
15,00,000 |
||
|
|
15,50,000 |
|
15,50,000 |
||
WN2:
|
Investment in Debentures Account |
|||||
|
Dr. |
|
Cr. |
|||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
||
|
Balance b/d |
5,00,000 |
Bank A/c (Sale) |
2,75,000 |
||
|
Profit and Loss A/c (Profit on sale) |
25,000 |
Balance c/d |
10,00,000 |
||
|
Bank A/c (Purchase) |
7,50,000 |
|
|
||
|
|
12,75,000 |
|
12,75,000 |
||
