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प्रश्न
X Ltd. has Plant and Machinery whose written-down value on 1st April, 2021 was ₹ 15,40,000 and on 31st March, 2022 was ₹ 19,10,000. Depreciation for the year was ₹ 1,50,000. In the beginning of the year, a part of plant was sold for ₹ 2,20,000 which had a written-down value of ₹ 3,00,000.
Calculate Cash Flow from Investing Activities.
खातेवही
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उत्तर
| Cash Flow from Investing Activities for the year ended 31st March, 2022 | |
| Particulars | Amount (₹) |
| Outflow: Purchase of Plant & Machinery | (8,20,000) |
| Inflow: Sale of Plant & Machinery | 2,20,000 |
| Net Cash Used in Investing Activities | 6,00,000 |
Working Notes:
Given:
- Closing WDV = ₹ 19,10,000
- Opening WDV = ₹ 15,40,000
- WDV of asset sold = ₹ 3,00,000
- Depreciation = ₹ 1,50,000
To calculate the purchase of plants and machinery:
Closing WDV = Opening WDV − WDV of asset sold + Purchases − Depreciation
₹ 19,10,000 = ₹ 15,40,000 − ₹ 3,00,000 + Purchases − ₹ 1,50,000
₹ 19,10,000 = ₹ 10,90,000 + Purchases
∴ Purchases = ₹ 19,10,000 − ₹ 10,90,000
∴ Purchases = ₹ 8,20,000
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