Cash Flow Statement- Sheet 1

I. Classify the following cash flows into:

i. Operating Activities
ii. Investing Activities
iii. Financing Activities

A.

Transaction Classification
a. Redeemed debentures
Financing
Activity, Cash
Outflow
b. Sold plant
Investing
Activity, Cash
Inflow
c. Purchased building
Investing
Activity, Cash
Outflow
d. Exchanged land for equity
Non Cash Flow
e. Issued equity shares at a premium
Financing
Activity, Cash
Outflow
f. Received interest on debentures
Investing
Activity, Cash
Inflow
g. Paid dividend
Financing
Activity, Cash
Outflow
h. Received dividend on equity investments
Investing
Activity, Cash
Inflow
i. Paid suppliers
Operating
Activity, Cash
Outflow
j. Paid interest
Financing
Activity, Cash
Outflow

B.
Transaction Classification
Cash Flow Statement- Sheet 1

a. Cash sales Rs. 33,30,000 Operating,

Inflow
b. Taxes and other compulsory payments Rs. 70,000 Operating,
Outlfow
c. Sold investment securities Rs. 9,00,000 Investing,
Inflow
d. Cash borrowed from a bank Rs. 4,30,000 Financing,
Inflow
e. Cash paid for inventory Rs. 8,00,000 Operating,
Outlfow
f. Issued 10,000 equity shares Rs. 10,00,000 Financing,
Inflow
g. Purchased equipment Rs. 1,00,000 Investing,
Outflow
h. Purchased land Rs. 5,00,000 Investing,
Outflow
i. Paid Rs. 2,50,000 towards a bank loan Financing,
Outflow
j. Sold 600 12% debentures for Rs. 7,20,000 Investing,
Inflow

C.
Transaction Classification
a. Deposited cash in current account Cash
Management
b. Paid bonus to employees Operating,
Outflow
c. Acquired equipment on credit Non-Cash
d. Paid cash on maturity of bills payable Operating,
Outflow
e. Paid income tax Operating,
Outflow
f. Issued equity shares on conversion of debentures Non-Cash
g. Issued equity shares at par Financing
Inflow
h. Wrote off a receivable when a customer became Non-Cash
insolvent
i. Issued equity shares in exchange for preference shares Non-Cash
j. Received cash on maturity of bills receivable Operating,
Inflow
Cash Flow Statement- Sheet 1

II. Determine net cash flow from investing activities.

Havell Co. had the following investing activities during the year ended March 31, 2022:
a. Purchased investments ₹6,500
b. Sold investments ₹3,800 (loss ₹400)
c. Purchased a plant ₹15,800
d. The owner constructed a building for personal use ₹7,800
e. Sold a plant ₹5,200 (Cost ₹9,500 and carrying amount ₹4,300)

III. Determine net cash flow from financing activities.

Supra Corporation had the following financing activities during the year ended September 30, 2021:

a. Paid dividends ₹1,200

b. Redeemed debentures ₹4,700
c. Repaid bank overdraft ₹2,100
d. Converted debentures into equity shares ₹11,000
e. Issued convertible debentures ₹17,000
Cash Flow Statement- Sheet 1

I. Classify the following activities into inflows and outflows from-

i. cash from operating activities
ii. cash from investing activities
iii. cash from financing activities
Also find the net cash flow and reconcile the cash balance.

Particulars ₹ in million Classification

Cash generated from Operating Activities 97,360
Income taxes paid 31,428
Payments for purchase of property, plant and equipment 47,447
and capital work in progress
Proceeds from sale of property, plant and equipment 1,701
Interest received 1,237
Payments for purchase of intangible assets 1,254
Proceeds from short term borrowings 1,496
Payments for purchase of investment in 3
associate company
Proceeds from sale of debt mutual funds 539,864
Repayment of short-term borrowings 1,108
Payments for purchase of debt mutual funds 529,572
Finance cost paid 732
Dividend received 91
Payment of dividend on equity shares 24,166
Tax on dividend 4,968
Cash and cash equivalents at the beginning of the year 699
Cash and cash equivalents at the end of the year 1,770

II. Classify the following activities into inflows and outflows from-
i. cash from operating activities
ii. cash from investing activities
iii. cash from financing activities
Also find the net cash flow and reconcile the cash balance.

Particulars ₹ in lakhs Classification

Cash generated from operating activities 76,684
Income taxes paid 4,582
Dividend Income 333
Net proceeds from sale of short-term investments 4,560
Sale of long-term investments 81
Purchase of fixed assets 232
Procurement of secured loans 103,438
Repayment of unsecured loans 189,656
Cash and cash equivalents at the beginning of the year 20,450
Cash and cash equivalents at the end of the year 11,076
Cash Flow Statement- Sheet 1