# Question 32 Chapter 5 of +2-B – T.S. Grewal 12 Class

Question 32 Chapter 5 of +2-B

Cash Flow from Financing Activities

32. From the following information, calculate Cash Flow from Financing Activities:

 31st March, 31st March, 2018 Rs 2019 Rs Long-term Loan 2,00,000 2,50,000

During the year, the company repaid a loan of 1,00,000.

### The solution of Question 32 Chapter 4 of +2-B: –

 Cash Flow From for the year ended 31st March, 2019 Particulars Rs I. Cash Flow from Investing Activities New Loan Raised (WN) 1,50,000 Less: Loan Repaid(WN) 1,00,000 50,000 Net Cash Flow from Financing Activities 50,000

Working Notes :-

 Long-term Loan Account Particulars Rs Particular Rs To Bank A/c (Repayment of Loan) 1,00,000 By Balance b/d 2,00,000 To Balance c/d 2,50,000 By Bank A/c ((Loan Raised) 1,50,000 3,50,000 3,50,000

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

### T.S. Grewal’s Double Entry Book Keeping +2 (Vol. I: Accounting for Not-for-Profit Organizations and Partnership Firms)

• Chapter No. 1 – Financial Statement of Not-For-Profit Organisations
• Chapter No. 2 – Accounting for Partnership Firms – Fundamentals
• Chapter No. 3 – Goodwill: Nature and Valuation
• Chapter No. 4 – Change in Profit-Sharing Ratio Among the Existing Partners
• Chapter No. 5 – Admission of a Partner
• Chapter No. 6 – Retirement/Death of a Partner
• Chapter No. 7 – Dissolution of a Partnership Firm

### T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)

• Chapter No. 1 – Financial Statements of a Company
• Chapter No. 2 – Financial Statement Analysis
• Chapter No. 3 – Tools of Financial Statement Analysis – Comparative Statements and Common- Size Statements
• Chapter No. 4 – Accounting Ratios
• Chapter No. 5 – Cash Flow Statement

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