Question

State which of the following would result in inflow/outflow or no flow of Cash and Cash Equivalents:

1. Sale of Fixed Assets, Book Value ₹ 1,00,000 at a profit of ₹ 10,000.
2. Sale of goods against cash.
3. Purchase of machinery for cash.
4. Purchase of Land and Building for ₹ 10,00,000. Consideration paid by issue of debentures.
5. Issued fully paid Bonus Shares.
6. Cash withdrawn from bank.
7. Payment of Interim Dividend.
8. Proposed Dividend.
9. Purchase of Goods on Credit.
10. Sale of Goods costing ₹ 2,00,000 for ₹ 1,80,000 for cash.
11. Purchase of a fixed asset on a long-term deferred payment basis.
12. Issue of shares against purchase of fixed asset.
13. Cash received from a Trade Receivable ₹ 48,000, discount allowed: ₹ 2,000.
14. Sale of fixed asset (book value ₹ 3,00,000) for ₹ 2,00,000 for cash.
15. Old Furniture (book value ₹ 60,000) written off.
16. Bill Receivable endorsed to creditors.
17. Discount of ₹ 5,000 received while making payment to a creditor of ₹ 50,000.
18. Cash deposited into Bank.
19. Sale of Marketable Securities for cash.
20. Sale of Long-term Investments for cash.
21. Conversion of Debentures into Shares.
22. Declaration of Dividend.
23. Receipt of Interest on Investment.
24. Receipt of Dividend.
25. Decrease in Cash Credit.

Answer 1

Inflow	Outflow	No Flow
Sale of Fixed Assets.	Purchase of Machinery for cash.	Purchase of Land and Building: ₹ 10,00,000. Consideration paid by issue of Debentures.
Sale of goods against cash.	Payment of Interim Dividend.	Issued fully paid bonus shares.
Sale of Goods costing ₹ 2,00,000 for ₹ 1,80,000 for cash.	Discount of ₹ 5,000 received while making payment to a creditor of ₹ 50,000.	Cash withdrawn from Bank.
Cash received from a Trade Receivable ₹ 48,000, discount allowed: ₹ 2,000.	Declaration of Dividend.	Proposed Dividend.
Sale of fixed asset (book value ₹ 3,00,000) for ₹ 2,00,000 for cash.	Decrease in Cash Credit.	Purchase of Goods on Credit.
Sale of Long-term Investments for cash.		Purchase of a fixed asset on a long-term deferred payment basis.
Receipt of Interest on Investment.		Issue of shares against purchase of fixed asset.
Receipt of Dividend.		Old Furniture (book value ₹ 60,000) written off.
		Bill Receivable endorsed to creditors
		Cash deposited into Bank.
		Sale of Marketable Securities for cash.
		Conversion of Debentures into Shares.