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प्रश्न
From the following Information, calculate cash flows from investing and financing activities:
| Particulars | 2016 | 2017 |
| Machine at cost | 5,00,000 | 9,00,000 |
| Accumulated Depreciation | 3,00,000 | 4,50,000 |
| Equity Shares Capital | 28,00,000 | 35,00,000 |
| Bank Loan | 12,50,000 | 7,50,000 |
In the year 2017, a machine costing Rs. 2,00,000 was sold at a profit of Rs. 1,50,000. Depreciation charged on the machine during the year 2015 amounted to Rs. 2,50,000.
खातेवही
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उत्तर
| Dr. | Machinery Account | Cr. | |
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| To Balance b/d | 5,00,000 | By Accumulated Depreciation A/c | 2,00,000 |
| To Bank A/c | 6,00,000 | By Balance c/d | 9,00,000 |
| 11,00,000 | 11,00,000 | ||
| Dr. | Accumulated Depreciation Account | Cr. | |
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| To Machinery Account | 1,00,000 | By Balance b/d | 3,00,000 |
| To Balance c/d | 4,50,000 | By Depreciation Charged during the year | 2,50,000 |
| 5,50,000 | 5,50,000 | ||
Calculation of Sale Proceeds of Machinery
| Particulars | Rs. |
| Cost of Machine Sold | 2,00,000 |
| Less: Accumulated Depreciation on it | 1,00,000 |
| Written Down Value | 1,00,000 |
| Add: Profit on Sale | 1,50,000 |
| Sale Proceeds | 2,50,000 |
I. Statement of Cash Flows:
Cash Flows from Investing Activities
Proceeds from sale of Machine = Rs. 2,50,000
Payment for purchase of Machine = (Rs. 6,00,000)
Net Cash Used in Investing Activities = (Rs. 3,50,000)
II. Cash Flows from Financing Activities:
Proceeds from issue of Equity Share Capital = Rs. 35,00,000 – Rs. 28,00,000
= Rs. 7,00,000
Repayment of Bank Loan = Rs. 12,50,000 – Rs. 7,50,000
= Rs. 5,00,000
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