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प्रश्न
Which of the following transactions will not result in flow of cash:
विकल्प
Cash withdrawn from the bank ₹7,000
Issue of shares ₹20,00,000
Purchase of investments ₹60,000
Payment of wages ₹11,000
उत्तर
Cash withdrawn from the bank ₹7,000
संबंधित प्रश्न
The accountant of Manav Ltd. while preparing Cash Flow Statement added depreciation provided on fixed assets to net profit for calculating cash flow from operating activities. Was he correct in doing so? Give reason.
While preparing 'Cash Flow Statement', the accountant of 'Jain Limited', a financing company, showed dividend received on investments as investing activity. Was he correct in doing so? Give reason.
List any two investing activities which result into outflow of cash.
While preparing Cash Flow Statements, What type of activity is ‘Payments of cash to aquire shares of another company by a trading company’.
Short Answer Question
Prepare a format of cash flow from operating activities under indirect method.
Long Answer Question
Explain the major Cash Inflows and outflows from financing activities.
From the following Balance Sheet of Mohan Ltd., prepare cash flow Statement:
Balance Sheet of Mohan Ltd.,
as at 31st March 2016 and 31 March 2017
| Particulars | Note No. | March 31, 2017 (Rs) |
March 31, 2016 (Rs) |
| I) Equity and Liabilities | |||
|
1. Shareholders’ Funds |
|||
|
a) Equity share capital |
3,00,000 | 2,00,000 | |
|
b) Reserves and surplus |
2,00,000 | 1,60,000 | |
|
2. Non-current liabilities |
|||
|
a) Long-term borrowings |
1 | 80,000 | 1,00,000 |
|
3. Current liabilities |
|||
|
Trade payables |
1,20,000 | 1,40,000 | |
|
Short-term provisions |
2 | 70,000 | 60,000 |
| Total | 7,70,000 | 6,60,000 | |
| II) Assets | |||
|
1. Non-current assets |
|||
|
Fixed assets |
3 | 5,00,000 | 3,20,000 |
|
2. Current assets |
|||
|
a) Inventories |
1,50,000 | 1,30,000 | |
|
b) Trade receivables |
4 | 90,000 | 1,20,000 |
|
c) Cash and cash equivalents |
5 | 30,000 | 90,000 |
| Total | 7,70,000 | 6,60,000 |
Notes to accounts:
|
|
2017 | 2016 |
| 1. Long-term borrowings | ||
|
Bank Loan |
80,000 | 1,00,000 |
| 2. Short-term provision | ||
|
Proposed dividend |
70,000 | 60,000 |
| 3. Fixed assets | 6,00,000 | 4,00,000 |
|
Less: Accumulated Depreciation |
1,00,000 | 80,000 |
|
(Net) Fixed Assets |
5,00,000 | 3,20,000 |
| 4. Trade receivables | ||
|
Debtors |
60,000 | 1,00,000 |
|
Bills receivables |
30,000 | 20,000 |
|
|
90,000 | 1,20,000 |
| 5. Cash and cash equivalents Bank | 30,000 | 90,000 |
Additional Information:
Machine Costing Rs. 80,000 on which accumulated depreciation was Rs. 50,000 was sold for Rs. 20,000.
______ means short-term highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value.
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Purchase of machinery"
Classify the following activity into operating activities, investing activities, financing activities or cash activities ·
"Proceeds from long-term borrowings."
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Cash credit"
Classify the following activity into operating activities, investing activities, financing activities or cash activities
"Interest and Dividend received": In case of a financial enterprise (whose main business is lending and borrowing)
As per which accounting standard, cash flows exclude movements between items that constitute cash or cash equivalents?
Statement of cash flows includes:
Cash flow example from an operating activity is ______.
In case of financial enterprises, the cash flow resulting from interest and dividend received and interest paid should be classified as cash flow from ______.
Expenses paid in advance at the end of the year are ______ in ______ activities while preparing the Cash Flow Statement.
Gain on sale of tangible current assets is a/an:
State whether the following transaction will result in inflow, outflow or no flow of cash while preparing cash flow statement:
Interest received in cash from loans and advances ₹ 80,000.
