State which of the following would result in inflow or outflow or no flow of Cash and Cash Equivalents:

(a) Sale of Fixed Assets, Book Value ₹ 1,00,000 at a profit of ₹ 10,000

(b) Sale of goods against cash.

(c) Purchase of machinery for cash.

(d) Purchase of Land and Building for ₹ 10,00,000. Consideration paid by issue of debentures.

(e) Issued fully paid Bonus Shares.

(f) Cash withdrawn from Bank.

(g) Payment of Interim Dividend.

[Ans.: Inflow: (a), (b); Outflow: (c), (g); No Flow: (d), (e), (f).]

Anurag Pathak Changed status to publish August 17, 2023