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P2 C6 CASH FLOW STATEMENT — Elements of Account STD 12 Commerce — Question

Gujarat BoardEnglish MediumSTD 12 CommerceElements of AccountP2 C6 CASH FLOW STATEMENT1 Mark
Question
Give examples of non-cash transactions and provisions.
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Answer

Depreciation charged on tangible assets, amount amortized on intangible assets, issue of equity share and debenture without cash consideration, conversion of debentures into equity etc. are the examples of non-cash transaction and provisions.

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