Increase in share capital and proceeds from long term borrowings are cash inflows from financing activities. Dividend received is an inflow (typically from investing activity for non-financial companies). Repayment of bank overdraft involves payment of cash to settle borrowings, hence it is a cash outflow from financing activities.
Identify the Cash Outflow from Financing Activity
CUET UG 2022 — Accountancy Financial Statements
2022mcqeasy
Identify the Cash Outflow from Financing Activity
Official previous-year question
Held on 15 Jul 2022 · Verified 13 Jul 2026.
Options
- A
Increase in Share Capital
- B
Proceeds from Long term Borrowings
- C
Dividend Received
- D
Repayment of Bank Overdraft
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