Page 113 - Corporate Finance PDF Final new link

BRILLIANT’S Cash Flow Statement 113

Issue securities at premium. / àr{‘¶‘ na {g³¶y[a{Q>O Bí¶y H$s
Received interest on debentures. / {S>~oÝMg© na ã¶mO àmßV

Paid dividend. / {S>{dS>oÝS> H$m ^wJVmZ
Received dividend on equity investment. / Bp³dQ>r BÝdoñQ>‘|Q> na {S>{dS>oÝS> àmßV
Received fire claim from insurance company. / ~r‘m H§$nZr go ’$m¶a ³bo‘ àmßV

Paid creditors. / H«o${S>Q>g© H$mo noS>
Obtain a computer on financial lease. / ’$m¶Z|{e¶b brO na EH$ H$å߶yQ>a àmßV H$aZm&
Paid interest. / ã¶mO H$m ^wJVmZ

Solution:
These activities have been classified as under:
(i) Operating activity:
Received fire claim from insurance company
Paid creditors NPP
Paid interest
(ii) Investing activity:
Purchase a 120 day’s treasury bill
Machinery sold
Purchased building
Received interest on debentures
Obtained a computer on finance lease
Received dividend on equity investment
(iii) Financial activity:
Redeemed 200 debentures
Issued securities at premium
Paid dividend
(iv) Non-cash activity:
Exchange land and plant for equity in subsidiary company.

Illustration 2.2.2
A statement of cash flow of a company for the year ended July 31, 2018 is presented below:
31 OwbmB© 2018 H$mo g_mßV hþE df© Ho$ {bE EH$ H§$nZr H$m H¡$e âbmo H$m ñQ>oQ>_|Q> ZrMo àñVwV {H$`m J`m h¡…

Particulars ({ddaU) ` `

Sources of Cash / H¡$e gmog©
Cash collected from customers / H$ñQ>‘g© go àmßV H¡$e 1,99,000

Rental receipts / {H$am¶o H$s àmpßV 1,000