Which of the following transactions will not result in flow of cash whether its inflow or outflow?

Cash deposited into bank ₹45,000

The correct answer is option 4- Cash deposited into bank ₹45,000.

It is simply a movement between items of cash and cash equivalents. Form of cash is changed into bank balance, nothing else.

OTHER OPTIONS

• Issue of equity shares of ₹1,00,000- Inflow of cash from financing activity.
• Redemption of 10% debentures ₹5,50,000- Outflow of cash from financing activity.
• Purchase of machinery of ₹1,00,000- Outflow of cash from investing activity.