Question 43 Chapter 5 of +2-B - USHA Publication 12 Class

Question 43 Chapter 5 of +2-B

Cash Flow From Financing Activities

43. (Cash Flow from Financing Activities) From the following particulars of Tushar Ltd., calculate Cash Flows from Financing Activities :

Particulars	2017 ₹	2018 ₹	Particulars	2017 ₹	2018 ₹
Equity Share Capital	6,00,000	8,00,000	Discount on Issue of Debentures	5,000	6,000
18% Pref. Share Capital	4,00,000	2,00,000	Underwriting commission on Issue of Shares	–	10,000
Securities Premium Reserve	1,00,000	1,30,000
14% Debentures	2,00,000	3,00,000

Additional Information :
1. Preference Dividend on preference shares and an interim Dividend @15% were paid on equity shares on 31.12.2018
2. Preference shares were redeemed on 31.12.2018 at a premium of 5%. Such premium has been provided out of profits.
3. New shares and debentures were issued on 31.12.2018

The solution of Question 43 Chapter 5 of +2-B: –

Cash Flow From Financing Activities
Particulars		Rs
The inflow of cash :
Add: Issue equity shares	2,00,000
Securities Premium Reserve Received	30,000
Cash from Debentures	10,000	2,20,000
		2,20,000
The outflow of cash :
Less: Underwriting Commission	10,0000
Discount on Debentures	1,000
Redemption of Preference Shares	2,00,000
Premium on Redemption	10,000
Preference Dividend Paid (18% of ₹ 4,00,000)	72,000
Interest paid on Debentures (14% of ₹ 2,00,000)	28,000
Interim dividend paid (15% of ₹ 6,00,000)	90,000	4,11,000
Net used in From Financing Activities		81,000

End of Solution

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

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Question 43 Chapter 5 of +2-B – USHA Publication 12 Class

Question 44 Chapter 5 of +2-B – USHA Publication 12 Class

Question 45 Chapter 5 of +2-B – USHA Publication 12 Class

Question 46 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 64 Chapter 5 of +2-B – USHA Publication 12 Class

Question 65 Chapter 5 of +2-B – USHA Publication 12 Class

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Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

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Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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