Teaching UP B.Ed (Paper 1 & 2) Mock Test 2025 Accountancy Financial Statement Analysis Cash Flow Analysis
If 6% Pref. share capital ₹2,00,000 were redeemed at a premium of 5%, while preparing the Cash Flow Statement its effect on cash flow will be :
1
Cash used from financing activities ₹2,12,000
2
Cash received from financing activities ₹2,12,000
3
Cash used (payment) from financing activities ₹2,10,000
4
Cash used (payment) from financial activities ₹2,00,000