State which of the following would result in inflow / outflow or no flow of Cash and Cash Equivalents: (a) Sale of Fixed Assets, Book Value Rs. 1,00,000 at a profit of Rs. 10,000. (b) Sale of goods against cash. (c) Purchase of machinery for cash. (d) Purchase of Land and Building for Rs. 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 (f) Cash withdrawn from bank.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. (h) Proposed Dividend.

SOLUTION

Inflow	Outflow	No Flow
(a.) Sale of Fixed Assets	(c.) Purchase of Machinery for cash	(d.) Purchase of Land and Building. Consideration paid by issue of Debentures.
(b.) Sale of goods against cash	(g.) Payment of Interim Dividend	(e.) Issued fully paid bonus shares
		(f.) Cash withdrawn from Bank
		(h.) Proposed Dividend