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A Ltd., engaged in the business of retailing of two-wheelers, invested ₹ 50,00,000 in the shares of a manufacturing company. - Accounts

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Question

A Ltd., engaged in the business of retailing of two-wheelers, invested ₹ 50,00,000 in the shares of a manufacturing company. State with reason whether the dividend received on this investment will be cash flows from operating activities or investing activities.

Short Answer
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Solution

A Ltd. is engaged in the business of retailing two-wheelers and not in investing or financing as its core activity. Therefore, the dividend received is not related to its operating activities, and as per accounting norms, it is classified under investing activities for non-financial enterprises.

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Chapter 13: Cash Flow Statement - SHORT ANSWER QUESTIONS [Page 13.100]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 13 Cash Flow Statement
SHORT ANSWER QUESTIONS | Q I. 21. | Page 13.100
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