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प्रश्न
From the following information, determine net inflow/outflow of Cash from purchase/sale of Patents:
| 31st March, 2026 | 31st March, 2025 | |
|---|---|---|
| Patents | ₹ 1,00,000 | ₹ 1,50,000 |
Additional Information:
Amortisation for the year ended 31st March, 2026: ₹ 50,000.
Patents purchased during the year: ₹ 75,000.
Existing Patents were sold at a profit of ₹ 10,000.
Which of the following options is the correct inflow/outflow for Patents?
पर्याय
₹ 58,000
₹ 78,000
₹ 10,000
₹ 1,000,000
MCQ
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उत्तर
₹ 10,000
Explanation:
The net cash flow from patents, we first need to determine the sale value of the patents by preparing a Patents Account:
\[\text{Debit Total} = \text{Opening Balance} + \text{Purchases} + \text{Profit on Sale}\]
$$\text{Debit Total} = ₹1,50,000 + ₹75,000 + ₹10,000 = {₹2,35,000}$$
$$\text{Sale Value of Patents} = \text{Debit Total} - (\text{Amortisation} + \text{Closing Balance})$$
$$\text{Sale Value of Patents} = ₹2,35,000 - (₹50,000 + ₹1,000,000) = {₹85,000 \text{ (Inflow)}}$$
Net Cash Flow Calculation:
$$\text{Net Cash Flow} = \text{Inflow from Sale} - \text{Outflow from Purchase}$$
$$\text{Net Cash Flow} = ₹85,000 - ₹75,000 = {₹10,000 \text{ (Net Inflow)}}$$
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