1.

From the following given information calculate cash flow from investing activities :Particulars(₹)Sale of non-current investments88,000Purchase of land1,48,000Purchase of machine98,000Sale of furniture45,000Dividend received on investments40,000Paid for goodwill32,000Issue of shares1,20,000Redemption of debentures45,000Loan borrowed28,000

Answer»

Statement of cash flow from Investing Activities

Particulars(₹)
Sale of non-current investments88,000
Purchase of land(1,48,000)
Purchase of machine(98,000)
Sale of furniture45,000
Paid for goodwill32,000
Dividend received on investments40,000
Cash flow from Investing Activities (cash outflow)1,05,000

Note:

(1) Amount other than brackets are cash inflow amounts shown in brackets are cash outflow.

(2) Transactions of investing activities means changes in details of assets side of balance sheet and changes in assets related items.



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