Question 03 Chapter 5 of +2-B
3. (Identification of Inflow & Outflow of Transactions) State which of the following would result in inflow/outflow/no effect on cash in each of the following cases.
(a) Cash deposited into bank
(b) Dividend declared by the company
(c) Dividend received by the finance company
(d) Interest on Long term debts paid
(e) Payment of cash to creditors
(f) Bonus shares (fully paid up) issued
(g) Machinery purchased, payment made partly in cash and partly by issue of shares
(h) Receipts from loans and advances
(i) Marketable securities sold for cash
(j) Commission paid to agents
(k) Refund of tax
The solution of Question 03 Chapter 5 of +2-B: –
Items |
Effect on Cash |
(a) Cash deposited in to bank | No Effect |
(b) Dividend declared by company | No Effect |
(c) Dividend received by finance company | Inflow |
(d) Interest on Long term debts paid | Outflow |
(e) Payment of cash to creditors | Outflow |
(f) Bonus shares (fully paid up) issued | No Effect |
(g) Machinery purchased, payment made partly in cash and partly by issue of shares | Outflow |
(h) Receipts from loans and advances | Inflow |
(i) Marketable securities sold for cash | No Effect |
(j) Commission paid to agents | Outflow |
(k) Refund of tax | Inflow |
Also, Check out the solved question of previous Chapters: –
Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- Chapter No. 8 – Company Accounts (Share Capital)
- Chapter No. 9 – Company Accounts (Issue of Debentures)
- Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

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