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.
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → ₹50,000
The new loan raised is the balancing figure of the Long-term Loan Account.
New loan raised = ₹2,50,000 + ₹1,00,000 − ₹2,00,000 = ₹1,50,000 (inflow)
Loan repaid = ₹1,00,000 (outflow)
Net cash from financing activities = ₹1,50,000 − ₹1,00,000 = ₹50,000 inflow
NCERT (2026-27 edition):
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