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To present the financial position of a company by showing details about capital, assets, and liabilities:

- Arrangement of the different liabilities of the balance sheet in order of permanency.
- In order of permanency, liabilities are arranged as follows:

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Calculate the amount of cash from financing activities from the following information:

\begin{tabular}{|l|r|r|}
\hline
विवरण (Particulars) & 2015 (Rs.) & \multicolumn{1}{|c|}{2016 (Rs.) } \\
\hline
शेयर पूँजी (Share capital) & [tex]$2,00,000$[/tex] & [tex]$4,00,000$[/tex] \\
ॠणपत्र (Debentures) & [tex]$1,00,000$[/tex] & 50,000 \\
लाभांश भुक्तानी (Dividend paid) & - & 20,000 \\
\hline
\end{tabular}



Answer :

GinnyAnswer
To calculate the amount of cash from financing activities based on the given information for the years 2015 and 2016, we will analyze changes in share capital, debentures, and dividend payments.

Here is a step-by-step explanation:

### Step 1: Calculate the Change in Share Capital
Given:
- Share capital in 2015: Rs. 2,00,000
- Share capital in 2016: Rs. 4,00,000

The change in share capital from 2015 to 2016 is calculated as:
[tex]\[ \text{Change in Share Capital} = \text{Share Capital in 2016} - \text{Share Capital in 2015} \][/tex]
[tex]\[ \text{Change in Share Capital} = 4,00,000 - 2,00,000 \][/tex]
[tex]\[ \text{Change in Share Capital} = 2,00,000 \][/tex]

### Step 2: Calculate the Change in Debentures
Given:
- Debentures in 2015: Rs. 1,00,000
- Debentures in 2016: Rs. 50,000

The change in debentures from 2015 to 2016 is calculated as:
[tex]\[ \text{Change in Debentures} = \text{Debentures in 2016} - \text{Debentures in 2015} \][/tex]
[tex]\[ \text{Change in Debentures} = 50,000 - 1,00,000 \][/tex]
[tex]\[ \text{Change in Debentures} = -50,000 \][/tex]

### Step 3: Account for the Dividend Paid
Given:
- Dividend paid in 2016: Rs. 20,000

### Step 4: Calculate the Cash from Financing Activities
Cash from financing activities includes the net changes in share capital and debentures, as well as the payments for dividends. We will sum the changes in share capital and debentures and then subtract the dividend paid:

[tex]\[ \text{Cash from Financing Activities} = \text{Change in Share Capital} + \text{Change in Debentures} - \text{Dividend Paid} \][/tex]
[tex]\[ \text{Cash from Financing Activities} = 2,00,000 + (-50,000) - 20,000 \][/tex]
[tex]\[ \text{Cash from Financing Activities} = 2,00,000 - 50,000 - 20,000 \][/tex]
[tex]\[ \text{Cash from Financing Activities} = 1,30,000 \][/tex]

### Result:
Given the data provided, the calculations yield:
- Change in Share Capital: Rs. 2,00,000
- Change in Debentures: Rs. -50,000
- Cash from Financing Activities: Rs. 1,30,000

This means the cash flow from financing activities for the year 2016 is Rs. 1,30,000.

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