Practicing Success

Target Exam

CUET

Subject

Accountancy

Chapter

Cash Flow Statement

Question:

Calculate Cash flow from Financing Activities from the following information:
Balances as on 31.3.2021
Equity Share Capital - 10,00,000
10% Debentures -- 2,50,000
Balances as on 31.3.2022
Equity Share Capital --15,00,000
10% Debentures --1,00,000

Options:

₹3,25,000 Inflow

₹3,25,000 Outflow

₹3,50,000 Inflow

₹3,50,000 Outflow

Correct Answer:

₹3,25,000 Inflow

Explanation:

Issued of Share Capital - 5,00,000
Redemption of Debentures - (1,50,000)
Interest Paid - (25,000)
Net Cash Proceed from Financing Activities- 3,25,000