A company has not received Share Capital Subscripttion amount of Rs 1L in its bank account. This unpaid amount has been shown under the head ' Other Current Asset'. Now while preparing it's Cash Flow Statement for It's first annual report this 1L has been reduced in Cash Flow statement ( increase in CA) but whether this amount shall be shown under Finance Activities as Share Capital Received or not. There is exactly a difference of Rs 1L in my cash flow statement.
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