Financial Statements

Cash Flow

Medium

Match the following with regard to Cash Flow Statement

List I List II
A. Operating activity I. Raising of loan
B. Investing activity II. Current investment
C. Financing activity III. Selling of investment
D. Cash and Cash equivalent IV. Buying of raw material

Choose the correct answer from the options given below:

List I	List II
A. Operating activity	I. Raising of loan
B. Investing activity	II. Current investment
C. Financing activity	III. Selling of investment
D. Cash and Cash equivalent	IV. Buying of raw material

A-IV, B-III, C-I, D-II

A-III, B-I, C-II, D-IV

A-IV, B-I, C-III, D-II

A-II, B-I, C-IV, D-III

✅ Correct Option: 1

Operating activity = Buying of raw material (IV). Investing activity = Selling of investment (III). Financing activity = Raising of loan (I). Current investment is typically treated as Cash and Cash Equivalent (II). Hence A-IV, B-III, C-I, D-II.

2022: 30 Aug Shift 2

Match List I with List II in context g cashflow statement

	LIST I		LIST II
A.	Sale of fixed asset	I.	Outflow in operating activities
B.	Purchase of Goodwill	II.	Inflow in Investing Activities
C.	Tax Paid	III.	Outflow in Investing Activities
D.	Dividend Paid	IV.	Outflow in Financing Activities

Choose the correct answer from the options given below:

2025: 15 May Shift 1

Match List-I with List-II

List-I	List-II
(A) Cash Outflows from financing activities	(I) Redemption of debentures
(B) Cash Inflows from operating activities	(II) Current Investment
(C) Cash and cash equivalents	(III) Cash from royalties, fees, commissions and other revenues
(D) Cash Inflows from investing activities	(IV) Cash receipt from disposal of fixed assets including intangibles

Choose the correct answer from the options given below:

2023: 11 June Shift 3

Calculate cash flow from financing Activities of X Ltd. which is a financing company.

Issue of shares Rs. 1,00,000

Issue of Bonus shares Rs. 50,000

Dividend paid Rs. 10,000

Interest paid Rs. 5,000

2023: 29 May Shift 2

Capital gain tax paid on sale of fixed assets should be classified as _______

2022: 20 July Shift 1

Arrange the following items to be in order while making Cash Flow Statement as per AS.3

(a) Income Tax paid

(b) Purchase of Furniture

(d) Debentures issued

(e) Shares purchased

Choose the correct answer from the options given below :

2023: 11 June Shift 3

Tax paid on capital gains by the company is shown in Cash Flow Statement as :

Solution

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