Question : From the following information, calculate Cash Flow from Financing Activities:
| 1st April, 2019 | 31st March, 2020 | |
| Long term loan | 4,00,000 | 5,50,000 |
During the year, the company repaid a Loan of Rs. 1,00,000.
Option 1: Cash flow from financing activities is Rs 1,00,000
Option 2: Cash flow from financing activities Nil
Option 3: Cash used in investing activities Rs 1,50,000
Option 4: Cash flow from financing activities Rs 1,50,000
Correct Answer: Cash flow from financing activities Rs 1,50,000
Solution :
Answer =
Cash flow from financing activities Rs 1,50,000
Cash flow from financing activities Rs 1,50,000
| Long-term loan a/c | |||
| To cash | 1,00,000 | By bal c/d | 4,00,000 |
| To bal c/d | 5,50,000 | By Bank | 2,50,000 |
| 6,50,000 | 6,50,000 | ||
| Cash flow from financing activities | |
| Proceeds of loan | 2,50,000 |
| - Payment of loan | (1,00,000) |
| Cash flow from financing activities | 1,50,000 |
Hence, the correct option is 4.
Related Questions
Question : From the following information, calculate Cash Flow from Financing Activities:
| 1st April, 2019 | 31st March, 2020 | |
| Long term loan | 4,00,000 | 5,50,000 |
During the year, the company repaid a Loan of Rs. 1,00,000.
Option 1: Cash flow from financing activities is Rs 1,00,000
Option 2: Cash flow from financing activities Nil
Option 3: Cash used in investing activities Rs 1,50,000
Option 4: Cash flow from financing activities Rs 1,50,000
Question : From the following information,:
| Particulars | 31 st march, 2020(Rs) | 31 st March, 2019(Rs) |
| Equity share capital | 5,00,000 | 4,00,000 |
| 10% Debentures | 1,00,000 | 1,50,000 |
| Securities premium Reserve | 50,000 | 40,000 |
| Bank overdraft | 2,00,000 | 1,50,000 |
Additional Information: Interest paid on debentures Rs 10,000. The value of Cash Flow from Financing Activities will be ___________.
Option 1: Rs 1,15,000
Option 2: Rs 85,000
Option 3: Rs 58,000
Option 4: Rs 1,00,000
Question : From the following information,:
| Particulars | 31 st march, 2020(Rs) | 31 st March, 2019(Rs) |
| Equity share capital | 5,00,000 | 4,00,000 |
| 10% Debentures | 1,00,000 | 1,50,000 |
| Securities premium Reserve | 50,000 | 40,000 |
| Bank overdraft | 2,00,000 | 1,50,000 |
Additional Information: Interest paid on debentures Rs 10,000. The value of Cash Flow from Financing Activities will be ___________.
Option 1: Rs 1,15,000
Option 2: Rs 85,000
Option 3: Rs 58,000
Option 4: Rs 1,00,000
Question : From the following information, calculate Cash Flow from Financing Activities:
| Particulars | 31st march 2020(Rs) | 31st march 2019(Rs) |
| Equity share capital | 20,00,000 | 15,00,000 |
| 12% preference share capital | ......... | 5,00,000 |
| 14% debentures | 2,50,000 | ......... |
Additional Information:
Equity Shares were issued at a premium of 20%.
Question:
Issue of share capital------------
Option 1: Rs 5,00,000
Option 2: Rs 1,00,000
Option 3: Rs 6,00,000
Option 4: Rs 20,00,000
Question : From the following information, calculate Cash Flow from Financing Activities:
| Particulars | 31st march 2020(Rs) | 31st march 2019(Rs) |
| Equity share capital | 20,00,000 | 15,00,000 |
| 12% preference share capital | ......... | 5,00,000 |
| 14% debentures | 2,50,000 | ......... |
Additional Information:
Equity Shares were issued at a premium of 20%.
Question:
Issue of share capital------------
Option 1: Rs 5,00,000
Option 2: Rs 1,00,000
Option 3: Rs 6,00,000
Option 4: Rs 20,00,000
