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प्रश्न
From the following particulars, calculate Cash from Investing Activities:
| Particulars | Opening Balances (₹) |
Closing Balances (₹) |
| Plant & Machinery (at cost) | 8,00,000 | 7,60,000 |
| Accumulated Depreciation | 2,70,000 | 3,15,000 |
| Patents | 3,20,000 | 2,10,000 |
| Goodwill | 1,50,000 | 1,20,000 |
Additional Information:
During the year:
- Depreciation charged on Plant and Machinery ₹ 80,000.
- A machine having a book value of ₹ 1,40,000 was sold for ₹ 1,50,000.
- Patents having a book value of ₹ 60,000 were sold for ₹ 45,000.
खातेवही
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उत्तर
| Cash Flow from Investing Activities | |
| Particulars | Amount (₹) |
| Sale of Plant & Machinery | 1,50,000 |
| Sale of Patents | 45,000 |
| Purchase of Patents | (1,35,000) |
| Net Cash Flow from Investing Activities | 60,000 |
Working Notes:
1. Sale of Plant & Machinery:
Book Value = ₹ 1,40,000
Sale Proceeds = ₹ 1,50,000
Profit = ₹ 10,000 (Ignored in investing activity)
∴ Cash Inflow = ₹ 1,50,000
2. Sale of Patents:
Book Value = ₹ 60,000
Sale Proceeds = ₹ 45,000
Loss = ₹ 15,000 (Ignored in investing activity)
∴ Cash Inflow = ₹ 45,000
3. Purchase of Patents:
Opening Balance = ₹ 3,20,000
Closing Balance = ₹ 2,10,000
Patents sold = ₹ 60,000
Adjusted Closing Balance = 2,10,000 + 60,000
= ₹ 2,70,000
Difference = ₹ 3,20,000 – ₹ 2,70,000
= ₹ 50,000 (net change)
Total purchase = ₹ 50,000 (net increase) + ₹ 85,000 written off
= ₹ 1,35,000
∴ Cash Outflow = ₹ 1,35,000
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