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Accountancy · 2025 · 6 marks
Cash Flow StatementAscertainment of Cash Flow from Investing and Financing Activities6 markslong answer
CBSE 2025 · Region 1 · Set 2 · Q34
(a)From the following information, calculate Cash Flows from Investing Activities : $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2023$ Particulars (Q) (Q) Machinery (at cost) $\displaystyle 3,80,000$ $\displaystyle 3$, $\displaystyle 00,000$ Accumulated Deprcclation $\displaystyle 62,000$ $\displaystyle 45,000$ Additional Information : A machine costing ₹ $\displaystyle 50,000$ on which accumulated depreciation was ₹ $\displaystyle 20,000$ was sold at a profit of $\displaystyle 10$%. (b) From the following information, calculate Cash flows from Financing Activities : $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2023$ Particulars ($\displaystyle 1$) (?) Equity Share Capital $\displaystyle 12,00,000$ $\displaystyle 8,00,000$ $\displaystyle 11$% Debentures $\displaystyle 3,00,000$ $\displaystyle 4,00,000$ Securities Premium $\displaystyle 1,40,000$ $\displaystyle 1,00,000$ Additional Information : Interest paid on debentures amounted to ₹ $\displaystyle 40$,000.
(a)
From the following information, calculate Cash Flows from Investing Activities : $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2023$ Particulars (Q) (Q) Machinery (at cost) $\displaystyle 3,80,000$ $\displaystyle 3$, $\displaystyle 00,000$ Accumulated Deprcclation $\displaystyle 62,000$ $\displaystyle 45,000$ Additional Information : A machine costing ₹ $\displaystyle 50,000$ on which accumulated depreciation was ₹ $\displaystyle 20,000$ was sold at a profit of $\displaystyle 10$%. (b) From the following information, calculate Cash flows from Financing Activities : $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2023$ Particulars ($\displaystyle 1$) (?) Equity Share Capital $\displaystyle 12,00,000$ $\displaystyle 8,00,000$ $\displaystyle 11$% Debentures $\displaystyle 3,00,000$ $\displaystyle 4,00,000$ Securities Premium $\displaystyle 1,40,000$ $\displaystyle 1,00,000$ Additional Information : Interest paid on debentures amounted to ₹ $\displaystyle 40$,000.
Marking-scheme solution
Calculation of Cash Flows from Investing Activities
for the year ended 31st March $\displaystyle 2024$
Particulars (₹) (₹)
Purchase of Machinery ($\displaystyle 1,30,000$)
Sale of Machinery $\displaystyle 33,000$
Net Cash used in Investing Activities $\displaystyle (97,000)$
Dr. Machinery A/c Cr.
Particulars Amount Particulars Amount
(₹) (₹)
To Balance b/d $\displaystyle 3,00,000$ By Bank/Cash A/c $\displaystyle 33,000$
To Statement of Profit & Loss- $\displaystyle 3,000$ By Accumulated Depreciation A/c $\displaystyle 20,000$
Profit on sale
To Bank/ Cash A/c………………….……. $\displaystyle 1,30,000$ By Balance c/d $\displaystyle 3,80,000$
(Balancing figure)
$\displaystyle 4,33,000$ $\displaystyle 4,33,000$
Dr. Accumulated Depreciation A/c Cr.
Particulars Amount Particulars Amount
(₹) (₹)
To Machinery A/c $\displaystyle 20,000$ By Balance b/d $\displaystyle 45,000$
To Balance c/d $\displaystyle 62,000$ By Depreciation A/c $\displaystyle 37,000$
$\displaystyle 82,000$ $\displaystyle 82,000$
(b)
From the following information…
Calculation of Cash Flows from Financing Activities
for the year ended 31st March $\displaystyle 2024$
Particulars (₹) (₹)
Issue of Equity Shares (including premium of ₹$\displaystyle 40,000$) $\displaystyle 4,40,000$
Redemption of $\displaystyle 11$% Debentures ($\displaystyle 1,00,000$)
Interest paid on debentures $\displaystyle (40,000)$
Net Cash flows from Financing Activities $\displaystyle 3,00,000$
.
PART B
OPTION II
(Computerised Accounting)
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CBSE Class 12 Accountancy past-paper question from the 2025board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.