CBSE 2025 · Region 4 · Set 3 · Q34

Calculate 'Cash Flows from Investing Activities' from the following information : $\displaystyle 31.03.2024$ $\displaystyle 31.03.2023$ Particulars ( ) $\displaystyle 3$ ( ) $\displaystyle 3$ $\displaystyle 10$% Long Term Investments $\displaystyle 2,50,000$ $\displaystyle 4,50,000$ Plant and Machinery $\displaystyle 8,00,000$ $\displaystyle 6,00,000$ Goodwill $\displaystyle 1,40,000$ $\displaystyle 1,00,000$ Investment in shares of 'Pinnacle Ltd.' $\displaystyle 14,00,000$ $\displaystyle 5,00,000$ Patents $\displaystyle 1,50,000$ Additional Information : (i) A machine costing ₹ $\displaystyle 60,000$ (depreciation provided thereon ₹ $\displaystyle 18,000$) was sold for ₹ $\displaystyle 48$,000. Depreciation charged during the year was ₹ $\displaystyle 60$,000. (ii) Dividend received from Pinnacle Ltd. ₹ $\displaystyle 40$,000. (iii) Interest received on $\displaystyle 10$% Long Term Investments ₹ $\displaystyle 45$,000. (iv) Patents were sold at their book value.