Calculate cash flow from financing activ

CUET Preparation Today

Start Free Mocks

Home Questions U42WNSWP7J

Target Exam

CUET

Subject

Accountancy

Chapter

Cash Flow Statement

Question:

Calculate cash flow from financing activities.

Particulars	01.04.2016	31.03.2017
Long Term Loans	₹2,00,000	₹2,50,000

During the year company repaid a loan of ₹1,00,000.

Options:

₹1,50,00

₹1,00,000

₹50,000

₹2,00,000

Correct Answer:

₹50,000

Explanation:

The correct answer is option 3- 50,000.

LONG TERM LOAN A/c

PARTICULARS	AMOUNT	PARTICULARS	AMOUNT
To cash A/c (paid)	1,00,000	By bal b/d	2,00,000
To bal c/d	2,50,000	By cash A/c (Raised) (balancing figure)	1,50,000
	3,50,000		3,50,000

Net cash flow = Cash outflow (repayment) - Cash inflow(raised loan)
= 1,00,000 - 1,50,000
= 50,000 (inflow)