Chapter - 13 (Question - 17 Cash Flow statement)

 

Question - 17

From the following information provided by Hind Ltd. calculate cash flows from financing Activities :

31.03.2018 :

Equity shares capital Rs. 6,00,000

Securities premium reserve Rs. 1,20,000

10% Debentures Rs. 1,00,000

General Reserve Rs. 1,80,000

31.03.2018 :

Equity shares capital Rs. 5,00,000

Securities premium reserve Rs. 2,20,000

10% Debentures Rs. 50,000

General Reserve Rs. 2,30,000

Additional Informations :

1. Dividend paid on shares @ 10% using general reserve amount.
2. During 2017-18 the company issued bonus shares in the ratio of 5:1 by using securities premium reserve.

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