Cash
Flow from Financing Activities
Question 33:
From
the following information, calculate Cash Flow from Financing Activities:
|
|
1st April, |
|
31st March, |
|
Long-term Loan |
2,00,000 |
|
2,50,000 |
During
the year, the company repaid a loan of ₹1,00,000.
Answer:
|
|
Cash Flow
Statement |
|||
|
|
Particulars |
(₹) |
(₹) |
|
|
|
Cash Flow from Financing
Activities |
|
|
|
|
|
Loan
Repaid |
(1,00,000) |
|
|
|
|
New Loan
Raised |
1,50,000 |
50,000 |
|
|
|
Cash Flows from Financing Activity |
|
50,000 |
|
Working Notes:
|
Long Term Loan Account |
|||
|
Dr. |
Cr. |
||
|
Particulars |
(₹) |
Particulars |
(₹) |
|
Bank A/c
(Repayment of Loan) |
1,00,000 |
Balance
b/d |
2,00,000 |
|
Balance
c/d |
2,50,000 |
Bank A/c
(Loan Raised) |
1,50,000 |
|
|
3,50,000 |
|
3,50,000 |
|
|
|
|
|
Question 34:
From
the following information, calculate Cash Flow from Financing Activities:
|
Particulars |
31st March, (₹) |
31st March, (₹) |
|
Equity
Share Capital |
10,00,000 |
9,00,000 |
|
Securities
Premium Reserve |
2,60,000 |
2,50,000 |
|
12%
Debentures |
1,00,000 |
1,50,000 |
Additional
Information: Interest paid on
debentures ₹ 18,000.
Answer:
|
Cash Flow from
Financing Activities |
|||
|
|
Particulars |
(₹) |
(₹) |
|
|
Proceeds from Issue of Equity Shares |
1,10,000 |
|
|
|
Redemption of 12% Debentures |
(50,000) |
|
|
|
Interest Paid |
(18,000) |
|
|
|
Net Cash Flows from Financing Activities |
|
42,000 |
Question 35:
Jalco
Ltd. provided the following information, calculate Net
Cash Flow from Financing Activities:
|
Particular |
31st March, 2025 (₹) |
31st March, 2024 (₹) |
|
Equity
Share Capital |
12,00,000 |
10,00,000 |
|
12%
Debentures |
2,00,000 |
1,00,000 |
Additional
Information:
1.Interest paid on debentures ₹
19,000.
2. Dividend paid in the year
₹ 50,000.
3. During the year,JalcoLtd.
issued bonus shares in the ratio of 5 : 1 by captialising reserve.
Answer:
|
Cash Flow from
Financing Activities |
|||
|
|
Particulars |
(₹) |
(₹) |
|
|
Proceeds from Issue of 12% Debentures |
1,00,000 |
|
|
|
Interest Paid |
(19,000) |
|
|
|
Dividend Paid |
(50,000) |
|
|
|
Net Cash Flows from Financing Activities |
|
31,000 |
Note: Amount of Equity Share Capital has been increased
due to the issue of Bonus Shares which does not involve any flow of cash.
Therefore, it is not considered in the Financing Activities.
Question 36:
From
the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from
Financing Activities:
|
Particulars |
31st March, 2025 (₹) |
31st March, 2024 (₹) |
|
Equity
Share Capital |
5,25,000 |
4,00,000 |
|
10%
Preference Share Capital |
4,00,000 |
5,50,000 |
|
Securities
Premium Reserve |
2,25,000 |
1,00,000 |
|
12%
Debentures |
4,00,000 |
3,00,000 |
Additional
Information:
1. Equity Shares were issued on 31st March, 2025.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2025 at a premium of 5%.
Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st
March, 2025.
Answer:
|
Cash Flow from
Financing Activities for the year ended
March 31, 2025 |
|||
|
|
Particulars |
(₹) |
(₹) |
|
|
Issue
of Shares |
1,25,000 |
|
|
|
Transfer
to Securities Premium Reserve |
1,25,000 |
|
|
|
Issue
of Debentures |
1,00,000 |
|
|
|
Premium
on redemption of Preference Shares (5% of 1,50,000) |
(7,500) |
|
|
|
Interim
Dividend Paid(15% of 4,00,000) |
(60,000) |
|
|
|
Redemption
of Preference Share Capital |
(1,50,000) |
|
|
|
Interest
on Debentures (12% of 3,00,000) |
(36,000) |
|
|
|
Interest
on Preference Share Capital |
(55,000) |
|
|
|
Net Cash Flow
from Financing Activities |
|
41,500 |
|
|
|
|
|
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Ts Grewal Solution 2025-2026
Class 12 / Volume – 3
Chapter 5 – Cash Flow Statements