Advertisements
Advertisements
प्रश्न
The transaction ‘Acquisition of machinery by issue of Equity Shares of ₹ 5,00,00,000’ will result in ______.
विकल्प
Cash inflow of ₹ 5,00,00,000 from Financing Activities.
Cash outflow of ₹ 5,00,00,000 from Financing Activities.
Cash outflow of ₹ 5,00,00,000 from Investing Activities.
No flow of cash.
MCQ
रिक्त स्थान भरें
Advertisements
उत्तर
No flow of cash.
Explanation:
Purchasing machinery by issuing equity shares is a non-cash transaction. Since the machinery was acquired directly in exchange for shares, no actual cash or bank balance entered or left the company. Because the Cash Flow Statement only records transactions that involve the actual flow of cash, this event has no effect and will not be shown in the statement, though it is disclosed separately in the notes.
shaalaa.com
क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
