name the head under which the dividend paid by a financing company is placed in cash flow statement - Accountancy - Analysis of Financial Statements

Question

name the head under which the dividend paid by a financing
company is placed in cash flow statement ?

Khushi · Accepted Answer

Dividend paid whether by financing or non-financing is to be
considered as financing activity
it will come under heading
C) CASH FLOW FROM FINANCING ACTIVITIES

for eg if divdend paid is rs 20000
then it will be shown as

C) CASH FLOW FROM FINANCING ACTIVITITES
dividend paid (20000)

in brackets becoz its an outflow of cash

name the head under which the dividend paid by a financing company is placed in cash flow statement ?