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CUET Accountancy 2022 PYQs20 Aug Shift 2. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2022 20 Aug Shift 2

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2022 20 Aug Shift 2

Medium

Which among the following are the non-cash items?

A. Deferred Tax

B. Goodwill write-off

C. Depreciation

D. Increase in Stock

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 4

Non-cash items do not involve actual cash outflow. Deferred Tax, Goodwill write-off, and Depreciation are all non-cash charges added back while computing cash from operating activities. Increase in Stock is a working capital change, not a non-cash charge. Hence A, B and C are non-cash items.

Related questions:

2025: 4 June Shift 2

Match List-I with List-II

List-IList-II
(Type of Activity)(Transaction)
(A) Operating Activity(I) Interest Paid on long-term borrowings
(B) Financing Activity(II) Cash Credit
(C) Investing Activity(III) Rent received on property held as investment.
(D) Cash Equivalents(IV) Cash purchases

Choose the correct answer from the options given below:

2026: 13 May Shift 2

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?

2023: 28 May Shift 1

Cash equivalents refers to :

(A) Demand deposits with Bank

(B) Bills receivables

(C) Treasury bill

(D) Commercial Paper

(E) Marketable Securities

Choose the correct answer from the options given below :

2023: 29 May Shift 2

Separate disclosure of cash flow arising from Financial Activities is important because

2025: 4 June Shift 2

Arrange the following steps in the correct sequence while calculating the cash flow from operating activities:

(A) Add in profit deductions already made in the Statement of Profit and Loss on account of non-cash items

(B) Calculate Operating Profit before Working Capital changes

(C) Deduct additions (incomes) made in the Statement of Profit and Loss on Account of Non-operating items

(D) Calculate Net Profit/Loss before Tax and Extraordinary Items

Choose the correct answer from the options given below:

2022: 20 July Shift 1

If from the above informations, cash flow from operating activity is ascertained, then it is ascertained according to Accounting standard :

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CUET Accountancy Past Year Questions (Topic-Wise)