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प्रश्न
From the following information, calculate Cash flows from Financing Activities:
| Particulars | 31-3-2024 (₹) |
31-3-2023 (₹) |
| Equity Share Capital | 12,00,000 | 8,00,000 |
| 11% Debentures | 3,00,000 | 4,00,000 |
| Securities Premium | 1,40,000 | 1,00,000 |
Additional Information:
Interest paid on debentures amounted to ₹ 40,000.
खाता बही
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उत्तर
| Cash Flows from Financing Activities | |
| Particulars | Amount (₹) |
| Proceeds from Issue of Equity Shares | 4,40,000 |
| Redemption of 11% Debentures | (1,00,000) |
| Interest paid on Debentures | (40,000) |
| Net Cash Flow from Financing Activities | 3,00,000 |
Working Notes:
1. Proceeds from issue of equity shares:
Increase in equity share capital = ₹ 12,00,000 − ₹ 8,00,000
= ₹ 4,00,000
Increase in securities premium = ₹ 1,40,000 − ₹ 1,00,000
= ₹ 40,000
Total proceeds = ₹ 4,00,000 + ₹ 40,000
= ₹ 4,40,000
2. Redemption of 11% Debentures:
This indicates a repayment/redemption of ₹ 1,00,000, which is a cash outflow (written in brackets).
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