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प्रश्न
From the following particulars, calculate cash flows from investing activities:
| Purchased (Rs.) |
Sold (Rs.) |
|
| Plant | 4,40,000 | 50,000 |
| Investments | 1,80,000 | 1,00,000 |
| Goodwill | 2,00,000 | |
| Patents | 1,00,000 |
Interest received on debentures held as investment Rs. 60,000
Dividend received on shares held as investment Rs. 10,000
A plot of land had been purchased for investment purposes and was let out for commercial use, and rent received Rs. 30,000.
खातेवही
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उत्तर
Cash Flows from Investing Activities
| Particulars | Amount (Rs.) | Amount (Rs.) |
| Cash Inflows (Proceeds/Receipts): | ||
| Proceeds from sale of Plant | 50,000 | |
| Proceeds from sale of Investments | 1,00,000 | |
| Proceeds from sale of Patents | 1,00,000 | |
| Interest received on debentures held as investment | 60,000 | |
| Dividend received on shares held as investment | 10,000 | |
| Rent received from plot of land held for investment | 30,000 | |
| Total Cash Inflows (A) | 3,50,000 | |
| Cash Outflows | ||
| Payment for purchase of Plant | (4,40,000) | |
| Payment for purchase of Investments | (1,80,000) | |
| Payment for purchase of Goodwill | (2,00,000) | |
| Total Cash Outflows (B) | (8,20,000) | |
| Net Cash Used in Investing Activities (A – B) | (4,70,000) |
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