XYZ. Ltd. provided the following information, calculate Net Cash Flow from Financing Activities:
Particular
31st March,
2019 (ā¹)
31st March,
2018 (ā¹)
Equity Share Capital
12,00,000
10,00,000
12% Debentures
2,00,000
1,00,000
Additional Information:
1.Interest paid on debentures ā¹ 19,000.
2. Dividend paid in the year ā¹ 50,000.
3. During the year, XYZ Ltd. issued bonus shares in the ratio of 5 : 1 by captialising reserve.
XYZ. Ltd. provided the following information, calculate Net Cash Flow from Financing Activities:
|
Particular |
31st March, 2019 (ā¹) |
31st March, 2018 (ā¹) |
| Equity Share Capital | 12,00,000 | 10,00,000 |
| 12% Debentures |
2,00,000 |
1,00,000 |
Additional Information:
1.Interest paid on debentures ā¹ 19,000.
2. Dividend paid in the year ā¹ 50,000.
3. During the year, XYZ Ltd. issued bonus shares in the ratio of 5 : 1 by captialising reserve.
Cash Flow from Financing Activities
Particulars
Amount
(ā¹)
Amount
(ā¹)
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.
|
Cash Flow from Financing Activities |
|||
|
|
Particulars |
Amount (ā¹) |
Amount (ā¹) |
|
|
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.
