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PTP.4 Analysis of Financial Statements—CBSE XII
6. (a) Classify the following items under different heads of operating, investing and
financing activities:
(i) Investments costing ` 4,00,000 sold for ` 5,00,000.
(ii) Goods sold on credit ` 50,000.
(iii) Dividend paid ` 1,00,000.
(iv) Furniture purchased for ` 90,000. (2)
(b) Few items have been extracted from the Balance Sheet of a company, which are
as under:
31st March, 31st March,
2024 (`) 2023 (`)
Equity Share Capital 9,00,000 7,00,000
15% Preference Share Capital 3,00,000 5,00,000
Securities Premium 1,40,000 1,00,000
12% Debentures 4,00,000 3,00,000
Additional Information:
1. Interim Dividend on Equity Shares at the end of current year was paid @ 15%.
2. Preference Shares were redeemed at a premium of 5% on 31st March, 2024.
3. Issues of new Shares and Debentures were made on the last date of current year.
Calculate Cash Flow from Financing Activities. (4)