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प्रश्न
From the following particulars, calculate cash flows from investing activities:
| Purchased (₹) |
Sold (₹) |
|
| Land & Building | 5,00,000 | - |
| Machinery | 3,40,000 | 4,50,000 |
| Investments | 4,10,000 | 1,50,000 |
| Patents | - | 60,000 |
- Dividend received on shares held as Investments - ₹ 10,000.
- Interest received on debentures held as Investments - ₹ 8,000.
- Dividend paid on equity share capital - ₹ 50,000
खातेवही
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उत्तर
| Cash Flow from Investing Activities |
|
| Particulars | Amount (₹) |
| Purchase of Land and Building | 5,00,000 |
| Purchase of Machinery | 3,40,000 |
| Sale of Machinery | (4,50,000) |
| Purchase of Investments | 4,10,000 |
| Sale of Investments | (1,50,000) |
| Sale of Patents | (60,000) |
| Net Cash Used in Investing Activities | 5,90,000 |
| Less: |
|
| Dividend received (on investments) | (10,000) |
| Interest received (on investments) | (8,000) |
| Net Cash from Investing Activities | 5,72,000 |
Note: Dividends and Interest received on investments are classified under operating activities, as per textbook rules.
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