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प्रश्न
Mars Ltd. has Plant and Machinery whose written down value on 1st April, 2025 was ₹ 9,60,000 and on 31st March, 2026 was ₹ 10,50,000. Depreciation for the year was ₹ 35,000. In the beginning of the year, a part of the plant was sold for ₹ 45,000 which had a written-down value of ₹ 30,000.
Calculate Cash Flow from Investing Activities
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उत्तर
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Cash Flow from Investing Activities for the year ended March 31, 2017 |
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Particulars |
Amount (Rs) |
Amount (Rs) |
|
|
|
|
Purchase of Plant and Machinery |
(1,55,000) |
|
|
|
|
Sale of Plant and Machinery |
45,000 |
|
|
|
Net Cash Used in Investing Activities |
|
(1,10,000) |
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Working Notes:
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Plant and Machinery Account |
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|
Dr. |
|
Cr. |
|||
|
Particulars |
Amount (Rs) |
Particulars |
Amount (Rs) |
||
|
Balance b/d |
9,60,000 |
Depreciation |
35,000 |
||
|
Profit and Loss A/c (Profit on Sale) |
15,000 |
Bank A/c (Sale) |
45,000 |
||
|
Bank A/c (Purchase) |
1,55,000 |
Balance c/d |
10,50,000 |
||
|
|
11,30,000 |
|
11,30,000 |
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