Koi proposed dividend ka latest treatment …
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Posted by Sameer Ahmad Ansari 5 years ago
- 3 answers
Gaurav Seth 5 years ago
roposed dividend is one of the adjustments that is normally tested in every Cash Flow adjustment problem. In this, following treatment is to be provided based on information provided to us.
Let's try to understand this through an example. Suppose following things are provided in the question.
<colgroup> <col width="80" /> <col width="160" /> <col width="168" /> <col width="256" /> </colgroup>
S.No. |
CY Balance |
PY Balance |
Related Adjustment |
1 |
10,000 |
7,500 |
No |
2 |
Nil |
7,500 |
No |
3 |
10,000 |
Nil |
Nil |
4 |
Nil |
Nil |
Dividend Paid – Rs 7,000 |
5 |
10,000 |
7,500 |
Dividend Made - Rs 5,000
|
Here the treatment would be:
<colgroup> <col width="80" /> <col width="160" /> <col width="168" /> <col width="256" /> <col width="504" /> </colgroup>
S.No. |
CY Balance |
PY Balance |
Related Adjustment |
Treatment |
1 |
10,000 |
7,500 |
No |
Rs 10,000 à Add in Operating Activities Rs 7,500 à Deduct from Financing Activities |
2 |
Nil |
7,500 |
No |
Rs 7,500 à Deduct from Financing Activities |
3 |
10,000 |
Nil |
Nil |
Rs 10,000 à Add in Operating Activities |
4 |
Nil |
Nil |
Dividend Paid – Rs 7,000 |
Rs 7,000 à Deduct from Financing Activities |
5 |
10,000 |
7,500 |
Dividend Made - Rs 5,000 |
Through Account |
<colgroup> <col width="80" /> <col width="160" /> <col width="168" /> <col width="256" /> <col width="504" /> </colgroup>
S.No. |
CY Balance |
PY Balance |
Related Adjustment |
Treatment |
1 |
10,000 |
7,500 |
No |
Rs 10,000 à Add in Operating Activities Rs 7,500 à Deduct from Financing Activities |
2 |
Nil |
7,500 |
No |
Rs 7,500 à Deduct from Financing Activities |
3 |
10,000 |
Nil |
Nil |
Rs 10,000 à Add in Operating Activities |
4 |
Nil |
Nil |
Dividend Paid – Rs 7,000 |
Rs 7,000 à Deduct from Financing Activities |
5 |
10,000 |
7,500 |
Dividend Made - Rs 5,000 |
Through Account |
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Mohit Duddalwar 5 years ago
0Thank You