Advertisements
Advertisements
प्रश्न
From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities:
|
Particulars |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| Equity Share Capital |
5,25,000 |
4,00,000 |
| 10% Preference Share Capital | 4,00,000 | 5,50,000 |
| Securities Premium Reserve | 2,25,000 | 1,00,000 |
| 12% Debentures |
4,00,000 |
3,00,000 |
Additional Information:
1. Equity Shares were issued on 31st March, 2019.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2019 at a premium of 5%. Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2019.
Advertisements
उत्तर
|
Cash Flow from Financing Activities for the year ended March 31, 2019 |
|||
|
|
Particulars |
Amount (₹) |
Amount (₹) |
|
|
Issue of Shares |
1,25,000 |
|
|
|
Transfer to Securities Premium Reserve |
1,25,000 |
|
|
|
Issue of Debentures |
1,00,000 |
|
|
|
Premium on redemption of Preference Shares (5% of 1,50,000) |
(7,500) |
|
|
|
Interim Dividend Paid(15% of 4,00,000) |
(60,000) |
|
|
|
Redemption of Preference Share Capital |
(1,50,000) |
|
|
|
Interest on Debentures (12% of 3,00,000) |
(36,000) |
|
|
|
Interest on Preference Share Capital |
(55,000) |
|
|
|
Net Cash Flow from Financing Activities |
|
41,500 |
