CASH FLOW STATEMENT T.S.GREWAL CH-4 ( INVESTING & FINANCING ACTIVITY ) QUE NO - 34,35,36 Class 12 скачать в хорошем качестве

CASH FLOW STATEMENT T.S.GREWAL CH-4 ( INVESTING & FINANCING ACTIVITY ) QUE NO - 34,35,36 Class 12

CASH FLOW STATEMENT T.S.GREWAL CH-4 ( INVESTING & FINANCING ACTIVITY ) QUE NO - 34,35,36 Class 12 Accounts Session 2023-24 Jalco Ltd. provided the following information, calculate Net Cash Flow from Financing Activities: Particulars 31st March, 2023 (₹) 12,00,000 2,00,000 31st March, 2022 (₹) 1,00,000 Equity Share Capital 12% Debentures Additional Information: 1. Interest paid on debentures 19,000. 2.. Dividend paid in the year 50,000. 3. During the year, Jalco Ltd. issued bonus shares in the ratio of 5: 1 by capitalising reserve. [Ans.: Cash Flow from Financing Activities 31,000.] [Hint: Increase in Equity Share Capital by 2,00,000 by issue of bonus shares will not be shown under Cash Flow from Financing Activities because cash is not transacted. It is Capitalisation of Reserves.] 35. From the following extracts of Balance Sheets of Exe Ltd., calculate Cash Flow from Financing Activities: Particulars Equity Share Capital 10% Preference Share Capital Debentures Redemption Reserve 12% Debentures 31st March, 2023) 5,25,000 4,00,000 5,50,000 4,00,000 31st March, 2022 (₹) 3,00,000 Equity Shares were issued on 31st March, 2023. 2. Interim dividend on Equity Shares was paid @ 15%. 3. Preference Shares were redeemed on 31st March, 2023 at a premium of 5%. 4. 12% Debentures of face value 1,00,000 were issued on 31st March, 2023. [Ans.: Cash Used in Financing Activities = 83,500.] Cash Flow from Investing and Financing Activities 36. From the following information, calculate Cash Flow from Investing and Financing Activities: Particulars 31st March, 2023 (₹) 2022 (₹) Machinery (At cost) 50,000 40,000 Accumulated Depreciation 12,000 10,000 Capital 35,000 30,000 Bank Loan 10,000 During the year, a machine costing 10,000 was sold at a loss of 2,000. Depreciation on machinery charged during the year amounted to 6,000. [Ans.: Investing Activities: Purchase of Machine = 20,000; Sale of Machine. = 4,000; Cash Used in Investing Activities = 16,000; Financing Activities: Additional Capital = 5,000; Repayment of Bank Loan = 10,000; Cash Used in Financing Activities = #msacademyaccounts #accountancy #tsgrewal2023 #accounts cashflowstatement