हिंदी

Dividend paid by a finance company is shown as cash outflow under ______.

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प्रश्न

Dividend paid by a finance company is shown as cash outflow under ______.

विकल्प

  • Operating Activities

  • Investing Activities

  • Financing Activities

  • Both Investing and Financing Activities.

MCQ
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उत्तर

Dividend paid by a finance company is shown as cash outflow under Financing Activities.

Explanation:

Payment of a dividend is a cost of raising capital (share capital), regardless of whether the firm is a financial or a non-financial enterprise. Because issuing shares is a Financing Activity, any dividends paid to shareholders are always classified as a cash outflow under Financing Activities.

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अध्याय 5: Cash Flow Statement - QUESTIONS [पृष्ठ ५.८६]

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टीएस ग्रेवाल Accountancy Analysis of Financial Statements [English] Class 12
अध्याय 5 Cash Flow Statement
QUESTIONS | Q 6. | पृष्ठ ५.८६
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