[CBSE] Q. 35 Cash Flow Statement TS Grewal Class 12 2023-24

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Solution of Question number 35 of the Cash Flow Statement of TS Grewal Book 2023-24 session?

From the following extracts of Balance Sheets of Exe Ltd., Calculate Cash Flow from Financing Activities:

Particulars31st March,
2023 (₹)
31st March,
2022 (₹)
Equity Share Capital
10% Preference Share Capital
Debentures Redemption Reserve
12% Debentures
5,25,000
4,00,000
1,00,000
4,00,000
4,00,000
5,50,000
1,00,000
3,00,000

Additional Information:

  1. Equity Shares were issued on 31st March, 2023.
  2. Interim Dividend on Equity Shares was paid @ 15%.
  3. Preference Shares were redeemed on 31st March, 2023 at a premium of 5%.
  4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2023.

[Ans.: Cash used in Financing Activities = ₹ 83,500.]

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