Which items are not added to the net profit for calculating cash from operating activities?

(I) Interest and dividend received

(II) Transfer to reserves

(III) Discount on issue of shares

(IV) Loss on sale of fixed assets

C Ltd made a profit of Rs. 10,000 after charging depreciation of Rs. 2,000 on Assets, transfer to General Reserve Rs. 3,000, Written off Goodwill Rs. 700, Profit on sale of Asset Rs. 300, increase in Debtors Rs. 300, increase in creditors Rs. 600, increase in prepaid expenses Rs. 20 and decrease in outstanding expenses Rs. 200. What will be the cash from operating activities?

Identify the items NOT be shown under Investing Activities while making Cah Flow statement.

(a) Proposed Dividend

(b) Purchase of non-current Investments

(c) Interest paid on long term borrowings

(d) Sale of machinery

(e) Marketable securities

Choose the most appropriate answer from the options given below :

Arrange the following in the context of Cash Flow Statement

A. Calculation of cash flow from Operating Activities

B. Calculation of cash flow from Financing Activities

C. Calculations of net increase/decrease in cash and cash equivalent during the year

D. Calculation of cash flow from Investing Activities

E. Calculation of net profit before tax and extraordinary item

Choose the correct answer from the options given below:

The balance sheet shows Provision for Taxation of Rs. 80,000 and Rs. 95,000 for the year 2023-24 and 2024-25 respectively. Tax paid during the year 2024-25 is Rs. 60,000. What will be the amount of tax to be added while calculating net profit before tax and extra ordinary items in preparing cash flow statement?

How sale of equipment Rs. 90,000 (Book value Rs. 1,00,000) should be shown in the cash flow statement?

Match List I with List II

Choose the correct answer from the options given below: