Management Accounting Test Questions

Q.  For year 2013 Equity Share Capital is Rs 3,00,000 Preference Share Capital is 1,00,000 10% debentures is 2,00,000 and Share premium is 30,000. For year 2014 Equity Share Capital is Rs 4,00,000 Preference Share Capital is 60,000 10% debentures is 1,00,000 and Share premium is 40,000. Also given, Dividend paid on shares Rs 15,000 and Interest paid on debentures Rs 20,000. Determine net cash flow from financing activities.

a. Cash inflow of Rs 65,000
b. Cash outflow of Rs 65,000
c. Cash inflow of Rs 56,000
d. Cash outflow of Rs 56,000


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