CBSE 2026 · Region 4 · Set 2 · Q34

(a)

From the following information, calculate Cash Flows from Investing Activities : Particulars $\displaystyle 31.03.2025$ $\displaystyle 31.03.2024$ ( ) ( ) Machinery (At Cost) $\displaystyle 6,00,000$ $\displaystyle 2,60,000$ Accumulated Depreciation $\displaystyle 1,00,000$ $\displaystyle 35,000$ Additional Information : During the year, a machine costing ₹ $\displaystyle 80,000$ on which accumulated depreciation was ₹ $\displaystyle 20,000$, was sold at a loss of $\displaystyle 20$%. (b) From the following information, calculate Cash Flows from Financing Activities : Particulars $\displaystyle 31.03.2025$ $\displaystyle 31.03.2024$ ( ) ( ) Equity Share Capital $\displaystyle 15,00,000$ $\displaystyle 10,00,000$ $\displaystyle 10$% Debentures $\displaystyle 11,00,000$ $\displaystyle 8,00,000$ Bank Overdraft $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ Cash at Bank $\displaystyle 78,000$ $\displaystyle 54,000$ Additional Information : $\displaystyle 3,00,000$, $\displaystyle 10$% Debentures were issued on 1st October, 2024.