Calculate and state the nature of activity under cash flow statement:
Acquired Machinery for ₹5,00,000 paying 50% by cheque and executing a bond for the balance payable:

Outflow Investing activity (2,50,000)

Only 50% amount is paid by cheque so only this amount will be the outflow of cash
50% of ₹500000 is ₹250000.
Acquiring machinery is an investing activity. So there will be outflow of ₹250000 through investing activity.