[CBSE] Q. 30 Cash Flow Statement TS Grewal Class 12 2026-27
Solution of Question number 30 of the Cash Flow Statement of TS Grewal Book 2026-27 session
Calculate Cash Flow from Investing Activities from the following information:
| Particulars | 31st March, 2023 (₹) | 31st March, 2022 (₹) |
| Investments in Land Shares in Damodar Ltd. 12% Long-term Investments Plant and Machinery Patents Goodwill | 3,00,000 1,50,000 80,000 7,50,000 70,000 1,50,000 | 3,00,000 1,50,000 50,000 6,00,000 1,00,000 1,00,000 |
- A piece of land was purchased as an investment out of surplus. It was let out for commercial purpose and the rent received was ₹ 20,000.
- Dividend received from Damodar Ltd. @ 12%.
- Patents written off to the extent of ₹ 20,000. Some patents were sold at a profit of ₹ 10,000.
- A machine costing ₹ 80,000 (depreciation provided thereon ₹ 30,000) was sold for ₹ 35,000. Depreciation charged during the year was ₹ 70,000.
- During the year 12% investments were purchased for ₹ 1,00,000 and some investments were sold at a profit of ₹ 10,000. Interest on investments for the year was duly received.
[Ans.: Cash used in investing Activities = ₹ 2,41,000.]

Solution:-




