Question:
From the following information, calculate Cash Flows from Financing Activities :
Particulars 31-03-2024 (₹) 31-03-2023 (₹) Equity Share Capital 12,00,000 8,00,000 11% Debentures 3,00,000 4,00,000 Securities Premium 1,40,000 1,00,000
Additional Information :
Interest paid on debentures amounted to ₹ 40,000.
From the following information, calculate Cash Flows from Financing Activities :
Additional Information :
Interest paid on debentures amounted to ₹ 40,000.
| Particulars | 31-03-2024 (₹) | 31-03-2023 (₹) |
|---|---|---|
| Equity Share Capital | 12,00,000 | 8,00,000 |
| 11% Debentures | 3,00,000 | 4,00,000 |
| Securities Premium | 1,40,000 | 1,00,000 |
Interest paid on debentures amounted to ₹ 40,000.
Updated On: Jul 4, 2025
Hide Solution
Verified By Collegedunia
Solution and Explanation
Cash Inflows:
Equity Share Capital raised = ₹ 12,00,000 – ₹ 8,00,000 = ₹ 4,00,000
Securities Premium = ₹ 40,000 Cash Outflows:
Redemption of Debentures = ₹ 1,00,000
Interest paid = ₹ 40,000 Net Cash Flow from Financing Activities:
= ₹ 4,00,000 + ₹ 40,000 – ₹ 1,00,000 – ₹ 40,000
= ₹ 3,00,000
Equity Share Capital raised = ₹ 12,00,000 – ₹ 8,00,000 = ₹ 4,00,000
Securities Premium = ₹ 40,000 Cash Outflows:
Redemption of Debentures = ₹ 1,00,000
Interest paid = ₹ 40,000 Net Cash Flow from Financing Activities:
= ₹ 4,00,000 + ₹ 40,000 – ₹ 1,00,000 – ₹ 40,000
= ₹ 3,00,000
Was this answer helpful?
0
0
Top Questions on Cash Flow Statement
- From the following information, calculate cash flow from investing and financing activities:
- Purchase of Machinery ₹1,60,000
- Sale of Machinery ₹40,000
- Interest Paid ₹10,000
- Dividend Paid ₹15,000
- Proceeds from Issue of Shares ₹2,00,000
- Proceeds from Long-Term Borrowings ₹50,000
- CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
- Statement-I: Snow Limited earned a profit of \rupee 2,00,000 after charging depreciation of \rupee 50,000 on machinery. So, operating profit before working capital changes would be \rupee 2,50,000.
Statement-II: Depreciation is added back to net profit as it does not result in any cash flow.
Choose the correct option from the following:- CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
- Short-term highly liquid investments qualify as cash equivalents if they are realisable into known amounts of cash from the date of acquisition within a period of :
- CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
- Which of the following item is not included in cash and cash equivalents?
- CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
- The following information has been extracted from the books of Ram Lal Ltd.:
Comparative Financial Data as on 31st March, 2024 and 2023
Additional Information: Interim dividend paid during the year was \textrupee{ 1,20,000}.Particulars 31.03.2024 (₹) 31.03.2023 (₹) Surplus (P&L) 17,00,000 8,00,000 Patents -- 50,000 Sundry Debtors 5,80,000 4,20,000 Sundry Creditors 1,40,000 60,000 Cash and Cash Equivalents 2,00,000 90,000 - CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
View More Questions
Questions Asked in CBSE CLASS XII exam
- If \( \int \frac{1}{2x^2} \, dx = k \cdot 2x + C \), then \( k \) is equal to:
- CBSE CLASS XII - 2025
- Integration
- Find the angle at which the given lines are inclined to each other: \[ l_1: \frac{x - 5}{2} = \frac{y + 3}{1} = \frac{z - 1}{-3} \] \[ l_2: \frac{x}{3} = \frac{y - 1}{2} = \frac{z + 5}{-1} \]
- If \( \overrightarrow{a} + \overrightarrow{b} + \overrightarrow{c} = 0 \), \( |\overrightarrow{a}| = \sqrt{37} \), \( |\overrightarrow{b}| = 3 \), and \( |\overrightarrow{c}| = 4 \), then the angle between \( \overrightarrow{b} \) and \( \overrightarrow{c} \) is:
- Differentiate $2\cos^2 x$ w.r.t. $\cos^2 x$.
- CBSE CLASS XII - 2025
- Derivatives
On $31^{\text {st }}$ March, 2024, following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Balance Sheet as at $31^{\text {st }}$ March 2024
I. Equity and Liabilities :
Particulars Note No. $31-3-2024$ (₹) $31-3-2023$ (₹) 1. Shareholders funds (a) Share Capital 12,00,000 10,00,000 (b) Reserves and Surplus 1 4,00,000 3,00,000 2. Non-current liabilities Long-term borrowings 2 6,00,000 10,00,000 3. Current Liabilities 5,00,000 1,00,000 (a) Trade Payables 3 3,00,000 4,00,000 (b) Short-term provisions Total 30,00,000 28,00,000 II. Assets :
1. Non-current Assets (a) Property, Plant and Equipment and Intangible Assets Property plant and equipment 4 19,00,000 15,00,000 (b) Non-current Investments 3,00,000 4,00,000 2. Current Assets (a) Inventories 4,50,000 3,50,000 (b) Trade Receivables 2,50,000 4,50,000 (c) Cash and Cash Equivalents 1,00,000 1,00,000 Total 30,00,000 28,00,000 Notes to Accounts :
Note Particulars $31-3-2024$ (₹) $31-3-2023$ (₹) No. 1. Reserves and Surplus i.e. Balance in Statement of Profit and Loss 4,00,000 3,00,000 2. Long-term borrowings 10% Debentures 6,00,000 10,00,000 3. Short-term provisions Provision for tax 3,00,000 4,00,000 4. Property plant and equipment Plant and Machinery 21,50,000 16,00,000 Less : Accumulated Depreciation 2,50,000 1,00,000 19,00,000 15,00,000 Additional Information :
- During the year, a piece of machinery costing ₹ 8,00,000 with accumulated depreciation of ₹ 50,000 was sold for ₹ 6,50,000.
- Debentures were redeemed on $31^{\text {st }}$ March, 2024.
Calculate :
- Cash flows from Investing Activities
- Cash flows from Financing Activities
- CBSE CLASS XII - 2025
- Balance sheet statement
View More Questions