In cash flow que no 52 how we calculate proposed dividend how it is come 23000 and being add in operating activities
Also, it is given in the question that interim dividend paid during the year is Rs.9,000.Therefore, total outflow with respect to dividends for the current year will be total of dividend proposed for previous year and interim dividend paid for current year which is Rs.23,000 (Rs.14,000+Rs. 9,000). Such 23,000 is therefore shown as an outflow in financing activities and added in operating activities to derive operating profits.
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