(i) From the following information of Nova Ltd., calculate the cash flow from investing activities:
| Particulars | Note No. | 31.3.2019 (₹) |
31.3.2018 (₹) |
|---|---|---|---|
| Machinery (At cost) | 5,00,000 | 3,00,000 | |
| Accumulated Depreciation on machinery | 1,00,000 | 80,000 | |
| Goodwill | 1,50,000 | 1,00,000 | |
| Land | 70,000 | 1,00,000 |
Additional Information:
During the year, a machine costing Rs. 50,000 on which the accumulated depreciation was Rs. 35,000, was sold for Rs. 12,000.
(ii) The profit of Jova Ltd. for the year ended 31st March, 2019 after appropriation was Rs. 2,50,000.
Additional Information:
| S.No. Particulars | Amount Rs. |
| 1. Depreciation of Machinery | 20,000 |
| 2. Goodwill written off | 9,000 |
| 3. Loss on sale of Furniture | 2,000 |
| 4. Transfer to General Reserve | 22,500 |
The following was the position of its Current Assets and Current Liabilities as at 31st March, 2018 and 2019.
| Particulars | Note No. | 31.3.2018 (₹) |
31.3.2019 (₹) |
|---|---|---|---|
| Income Received in Advance | 8,000 | — | |
| Inventory | 12,000 | 8,000 |
Calculate the Cash flow from operating activities.
Marks-6, CBSE:2019-20/Main/01/Q-32