Calculate Cash Flow from Investing Activities from the following particulars:
$$\begin{array}{ccc}& \text{1st April, 2014}& \text{31st March, 2015}\\ & \text{Rs.}& \text{Rs.}\\ \text{Plant and Machinery}& 7,20,000& 8,60,000\end{array}$$

Additional Information:
(i) Depreciation charged during the year Rs. 85,000.
(ii) Plant and machinery having a written down value of Rs. 1,10,000 was sold for Rs. 1,25,000

Q.

Calculate Cash Flow from Investing Activities from the following information:
$$\begin{array}{ccc}\text{Particulars}& \text{31st March,}& \text{31st March,}\\ & 2015& 2014\\ \text{Investment in shares of Miko. Ltd.}& 18,00,000& 8,00,000\\ 12\%\text{Long Term Investments}& 1,50,000& 5,00,000\\ \text{Plant and Machinery}& 6,00,000& 4,00,000\\ \text{Goodwill}& 1,20,000& 40,000\end{array}$$
Additional Information:

(i) 9% dividend was received from Miko Ltd.
(ii) A machine costing Rs. 50,000 (depreciation provided thereon Rs. 15,000) was sold for Rs. 40,000. Depreciation charged during the year was Rs. 55,000.

Q. Mars Ltd. has Plant and Machinery whose written down value on 1st April, 2017 was ₹9,60,000 and on 31st March, 2018 was ₹10,50,000. Depreciation for the year was ₹35,000. In the beginning of the year, a part of plant was sold for ₹45,000 which had a written down value of ₹30,000.
Calculate Cash Flow from Investing Activities

Q.

From the following information, calculate Cash Flow from Investing Activities

Particular	31st March, 2019 (₹)	31st March, 2018 (₹)
Plant and Machinery	10,00,000	8,50,000
Investment (Long-term)	1,00,000	40,000
Land (At Cost)	1,00,000	2,00,000

Additional Information:
1. Depreciation charged on Plant and Machinery ₹ 50,000.
2. Plant and Machinery with a Book Value of ₹ 60,000 was sold for ₹ 40,000.
3. Land was sold at a profit of ₹ 60,000.
4. No investment was sold during the year.

Q.

From the following information, Calculate:
(i) Cash Flows from Investing Activities, and
(ii) Cash Flows from Financing Activities.
$$\begin{array}{ccc}& \text{31st March,}& \text{31st March,}\\ \text{Particulars}& 2018& 2017\\ & \text{Rs.}& \text{Rs.}\\ \text{Plant and Machinery}& 6,80,000& 5,60,000\\ \text{Accumulated Depreciation on Plant and Machinery}& 1,70,000& 1,48,000\\ \text{Equity Share Capital}& 12,00,000& 10,00,000\\ \text{Loan from Bank}& 2,00,000& 1,50,000\end{array}$$
Additional Information:

(i) During the year a machine costing Rs. 1,20,000 was sold at a profit of Rs. 15,000. Depreciation on Plant and Machinery charged during the year amounted to Rs. 50,000.
(ii) Interest paid on Bank Loan amounted to Rs. 30,000
(iii) Dividend paid Rs. 80,000

Q.

Welprint Ltd. has given you the following information:

Machinery as on April 01, 2012 : Rs.50,000

Machinery as on March 31, 2013 : Rs.60,000

Accumulated Depreciation on April 01, 2012 : Rs.25,000

Accumulated Depreciation on March 31, 2013 : Rs.15,000

During the year, a Machine costing Rs 25,000 with Accumulated Depreciation of Rs. 15,000 was sold for Rs. 13,000.

Calculate cash flow from Investing Activities on the basis of the above information.