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Question No 26 Chapter 8 – UNIMAX Class 12 Part 2 – 2021
26. from the following information, calculate the net cash flow from operating activities & financing activities:
| Particulars | 31.3.2021 ₹ | 31.3.2022 ₹ |
| Equity share capital | 20,00,000 | 30,00,000 |
| 10% preference share capital | 2,00,000 | 1,00,000 |
| Securities premium A/c | – | 1,00,000 |
| Profit and loss A/c | 4,00,000 | 8,00,000 |
| 10% debentures | 10,00,000 | 10,00,000 |
Additional information:
Preference shares were redeemed on 31st march ,2022 at premium of 5% dividend on equity shares was paid @ 8% fresh issue of equity shares was done on 1st April, 2021.
The solution of Question No 26 Chapter 8 – UNIMAX Class 12 Part 2 – 2021: –
Calculation of net cashflow from operating
Activities and financing activities
| Particulars | ₹ | ₹ |
| Net profit before tax (W. note) | 6,60,000 | |
| Add: premium on redemption of preference share | 5,000 | |
| Interest on debentures | 1,00,000 | 1,05,000 |
| Cash flow from op. activities | 7,65,000 | |
| Now | ||
| Cash flow from financing activities | ||
| Issue of equity share capital | ||
| (30,00,000-20,00,000+1,00,000 (premium) | 11,00,000 | |
| Redemption of preference share | ||
| (1,00,000+5,000) | (1,05,000) | |
| interest paid on debentures | ||
| (10,00,000×10/100 | (1,00,000) | |
| dividend paid on equity share | ||
| (30,00,000×8/100) | (2,40,000) | |
| Dividend paid on preference share | ||
| (2,00,000x10x100) | (20,000) | |
| Net cash inflow from financing activities | 6,35,000 |
Working note:
Calculation of net profit before Tax
| Closing balance as per profit & loss A/c | 8,00,000 |
| Less: opening balance as per P&LA/c | (4,00,000) |
| 4,00,000 | |
| Add: dividend on preference shares | 20,000 |
| Dividend on equity shares | 2,40,000 |
| Net profit before tax | 6,60,000 |
End of Solution
Check Out the Solution of all questions for this chapter:
The solution to all questions of Chapter No. 8 – Cash Flow Statement Class 12 Unimax is shown as follows, click on the image of the question to get the solution.
Question No 03 Chapter 8 – UNIMAX Class 12 Part 2 – 2021
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Question No 15 Chapter 8 – UNIMAX Class 12 Part 2 – 2021
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Question No 27 Chapter 8 – UNIMAX Class 12 Part 2 – 2021
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Question No 39 Chapter 8 – UNIMAX Class 12 Part 2 – 2021
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Question No 52 Chapter 8 – UNIMAX Class 12 Part 2 – 2021
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Check out all books for PSEB
1. Comprehensive Solutions for All Chapters of Advanced Accountancy Part 1 Class 12 by Unimax
UnimaxSolutions.in offers a comprehensive solution for students studying Advanced Accountancy Part 1 in Class 12. With their meticulously curated study material, students can access comprehensive solutions to all the questions in each chapter. By selecting the chapter name from the study material, students can easily navigate through the topics and find detailed explanations and step-by-step solutions to the problems presented in that section. Whether it’s understanding complex accounting concepts, mastering calculation techniques, or analyzing financial statements, Unimax provides a valuable resource to aid students in their learning journey. With these comprehensive solutions at their disposal, students can enhance their understanding, clarify doubts, and improve their problem-solving skills in Advanced Accountancy, ensuring they are well-prepared for their Class 12 examinations.
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- Chapter No. 2 – Partnership Accounts – I (Basic Concepts)
- Chapter No. 3 – Partnership Accounts – II (Goodwill)
- Chapter No. 4 – Partnership Accounts – III (Change in Profit Sharing Ratio among Existing Partners)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
2. Comprehensive Solutions for All Chapters of Advanced Accountancy Part 2 Class 12 by Unimax
UnimaxSolutions.in presents an exceptional resource for students studying Advanced Accountancy Part 2 in Class 12. With their comprehensive study material, students can conveniently access extensive solutions to all the questions in each chapter. By simply selecting the desired chapter from the study material, students can effortlessly navigate through the topics and gain access to detailed explanations and step-by-step solutions to every problem presented in that particular section. Whether it involves understanding intricate accounting principles, honing calculation techniques, or analyzing complex financial statements, Unimax provides a valuable tool to support students in their learning journey. Equipped with these comprehensive solutions, students can enhance their comprehension, resolve any uncertainties, and strengthen their problem-solving abilities in Advanced Accountancy, empowering them to excel in their Class 12 examinations with confidence.
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- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
Punjab School Education Board (PSEB) Solutions of Usha Publication.
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