Cash Flow from Investing Activities Class 12 | Complete Concept & Adjustments | CBSE 2026-27.

Master Cash Flow from Investing Activities for Class 12 CBSE Accountancy (Cash Flow Statement Chapter). In this video, we break down the core concept, inflows, outflows, and the tricky ledger adjustments that appear in 6-mark board exam questions. 📌 What You Will Learn in This Video: 00:00 - Introduction & Weightage in CBSE Board Exam 01:15 - What is Cash Flow from Investing Activities? 03:40 - Inflows vs. Outflows (Capital Expenditure, Investments, Sale of Assets) 07:10 - How to Prepare Fixed Asset (Machinery) Account 11:30 - Handling Provision for Depreciation & Accumulated Depreciation 15:45 - Treatment of Rent, Dividend & Interest Received 18:20 - Items to Ignore (Non-cash & Non-investing traps) 21:00 - Full Practical Problem Solved Step-by-Step 🎯 Key Concepts Covered: Cash Flow Statement Class 12 Accountancy Purchase and Sale of Fixed Assets & Long-Term Investments Machinery Account with Accumulated Depreciation Account Treatment of Goodwill (Purchase vs. Amortization) Interest and Dividend Received for Financing vs. Non-Financing Enterprises #Class12Accountancy #CashFlowStatement #CBSEClass12 #InvestingActivities #AccountancyClass12 #BoardExamPreparation