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1 mark

ABC Ltd. has given you the following information:AccountsApril 01, 2024 (Rs.)March 31, 2025 (Rs.)Machinery50,00060,000Accumulated Depreciation25,00015,000During the year, a machine costing Rs. with Accumulated Depreciation of Rs. was sold for Rs. .Calculate cash flow from Investing Activities on the basis of the above information.

  1. A
    Rs. 22,000 Outflow
  2. B
    Rs. 22,000 Inflow
  3. C
    Rs. 21,000 Outflow
  4. D
    Rs. 21,000 Inflow

Solution & Step-by-step Explanation

Let's reconstruct the Machinery ledger to evaluate purchases or sales cash flows:Step 1: Reconstruct the Machinery Account (at cost):Opening Balance = Rs. Closing Balance = Rs. Cost of Machine Sold = Rs. $
$


Step 2: Collect the Cash Inflow from Sale:

Step 3: Calculate net cash flow from Investing Activities:


A negative result indicates a net Outflow of Rs. 22,000.

Practice this question

Try it yourself before checking the explanation above.

ABC Ltd. has given you the following information:AccountsApril 01, 2024 (Rs.)March 31, 2025 (Rs.)Machinery50,00060,000Accumulated Depreciation25,00015,000During the year, a machine costing Rs. with Accumulated Depreciation of Rs. was sold for Rs. .Calculate cash flow from Investing Activities on the basis of the above information.
A
Rs. 22,000 Outflow
B
Rs. 22,000 Inflow
C
Rs. 21,000 Outflow
D
Rs. 21,000 Inflow

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