[DK Goel] Q. 18 Cash Flow Statement Solutions Class 12 CBSE (2026-27)
Solution of question number 18 of Cash Flow Statement chapter 7 of DK Goel Class 12 CBSE (2026-27).
Calculate Cash Flows from Investing Activities from the following information:
| Particulars | 31st March 2023 | 31st March 2022 |
| Investments in Land | 16,00,000 | 6,00,000 |
| 10% Long Term Investments | 2,50,000 | 4,00,000 |
| Plant and Machinery | 3,00,000 | 2,00,000 |
| Goodwill | 80,000 | 15,000 |
Additional Information:
A machine costing ₹ 40,000 (depreciation provided thereon ₹ 12,000) was sold for ₹ 35,000. Depreciation charged during the year was ₹ 60,000.
[Ans. Net Cash used in Investing Activities ₹ 10,28,000.]
Solution:-


Notes:- (i) It is assumed that investments were sold on 31st March, 2023.
(ii) In case it is assumed that investments were sold on 1st April, 2022, interest would be ₹ 25,000 and Cash used in investing activities would be ₹ 10,43,000.
