question_answer

From the following information, calculate cash flow from financing activities.

Particulars	31st March, 2017 Amt (Rs.)	31st March, 2016 Amt (Rs.)
Equity Share Capital	20,00,000	18,00,000
Securities Premium Reserve	5,20,000	5,00,000
12% Debentures	2,00,000	3,00,000

Additional Information Interest paid on debentures Rs. 36,000.

Answer:

Calculation of Net Cash Flow From Financing Activities

Particulars	Amt (Rs.)
Issue of Shares [2,00,000 + 20,000 (Premium)]	2,20,000
Redemption of Debentures	(1,00,000)
Interest on Debentures	(36,000)
	84,000