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प्रश्न
From the following information, calculate Cash Flow from Investing Activities:
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| Machinery (At cost) | 5,50,000 | 5,00,000 |
| Accumulated Depreciation | 1,70,000 | 1,00,000 |
During the year, a machinery costing ₹ 50,000 (accumulated depreciation provided thereon ₹ 20,000) was sold for ₹ 26,000.
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उत्तर
|
Cash Flow from Investing Activities |
|||
|
|
Particulars |
Amount (₹) |
Amount (₹) |
|
|
Purchase of Machinery |
(1,00,000) |
|
|
|
Sale of Machinery |
26,000 |
|
|
|
Net Cash Used in Investing Activities |
|
(74,000) |
Working Notes:
|
Machinery Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
|
To Balance b/d |
5,00,000 |
Accumulated Depreciation A/c |
20,000 |
|
To Bank A/c (Purchase- Bal. Fig.) |
1,00,000 |
Bank A/c (Sale) |
26,000 |
|
|
|
Profit and Loss A/c (Loss on Sale) |
4,000 |
|
|
|
Balance c/d |
5,50,000 |
|
|
6,00,000 |
|
6,00,000 |
|
Accumulated Depreciation Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
|
To Machinery A/c |
20,000 |
Balance b/d |
1,00,000 |
|
Balance c/d |
1,70,000 |
Profit and Loss A/c (Dep. charged during the year- Bal. Fig.) |
90,000 |
|
|
1,90,000 |
|
1,90,000 |
