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प्रश्न
From the following information, calculate Cash Flow from Financing Activities:
| 1st April, 2025 (₹) | 31st March, 2026 (₹) | |
|---|---|---|
| Long-term Loan | 2,00,000 | 2,50,000 |
During the year, the company repaid a loan of ₹ 1,00,000.
Hint:
| Dr. | LONG-TERM LOAN ACCOUNT | Cr. | |
|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ |
| To Bank A/c (Loan repaid) | 1,00,000 | By Balance b/d | 2,00,000 |
| To Balance c/d | 2,50,000 | By Bank A/c (New loan raised) (Bal. Fig.) | 1,50,000 |
| 3,50,000 | 3,50,000 | ||
खाता बही
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उत्तर
Cash Flow from Financing Activities
| Particulars | Amount (₹) |
|---|---|
| Proceeds from raising a new Long-term Loan (Inflow - Balancing Figure) | 1,50,000 |
| Repayment of existing Long-term Loan (Outflow) | (1,00,000) |
| Net Cash Flow from Financing Activities | 50,000 |
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