[ISC] Q. 27 Cash Flow Statement Solution TS Grewal Class 12 (2026-27)
Solution of Question number 27 of the Cash Flow Statement of TS Grewal Book 2026-27 session ISC Board?
From the following particulars of National Plastic Ltd., determine Cash Flow from Investing Activities. Also, Show the working clearly by preparing the Ledger Accounts.
| Assets | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| Goodwill Patents Machinery 12% Long-term Investment Investment in Land Shares in Companies | 2,00,000 2,60,000 12,40,000 1,60,000 1,00,000 1,00,000 | 1,00,000 3,80,000 10,20,000 60,000 1,00,000 1,00,000 |
Additional Information:-
- Patents were written off to the extent of ₹ 40,000 and some Patents were sold at a gain (profit) of ₹ 20,000.
- A machine costing ₹ 1,40,000 (Depreciation provided thereon ₹ 60,000) was sold for ₹ 50,000.
- On 31st March, 2023, 12% Investments were purchased for ₹ 1,80,000 and some Investments were sold at a profit of ₹ 20,000. Interest on Investments was received on 31st March, 2023.
- Received dividend @ 10% on its shares.
- Land purchased for investment purposes was let out and rent received ₹ 20,000.
Solution:-
Working Notes:-
