Question 41 Chapter 5 of +2-B - USHA Publication 12 Class

Question 41 Chapter 5 of +2-B

Table of Contents

The solution of Question 41 Chapter 5 of +2-B: –

Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Cash Flow From Financing Activities

41. (Cash Flow from Financing Activities) From the following information ascertain the net Cash Flow.

Particulars	31-03-17	31-03-18
Equity Share Capital	1,00,000	1,50,000
5% Debentures	1,00,000	–
6% Debentures	–	2,00,000

Additional Information :
1. A Bonus issue was made during the year 2017-18 in the ratio of 2 : 1 by capitalising the reserve.
2. Dividend paid on equity shares was 20,000.
3. Interest on debentures paid was 5,000.

The solution of Question 41 Chapter 5 of +2-B: –

Cash Flow From Financing Activities
Particulars		Rs
The inflow of cash :
Issue of 6% Debentures		4,00,000
		4,00,000
The outflow of cash :
Less: Redemption of 5% Debenture	1,00,000
Dividend Paid to Equity Shareholders	20,000
Interest paid on debentures	5,000	1,25,000
Net cash inflow from investing activities		2,75,000