Match List - I with List - II.

List - I	List - II
(A) Operating Activities	(I) Issue of equity shares
(B) Investing Activities	(II) Purchase of Marketable securities
(C) Financing Activities	(III) Cash sales
(D) Cash Equivalent	(IV) Purchase of fixed assets

Choose the correct answer from the options given below :

Cave Ltd. made a profit of Rs. 1,50,000 after charging depreciation of Rs. 30,000 on assets and a transfer to general reserve of Rs. 30,000. The Goodwill amortised was Rs. 9,000 and gain on sale of machinery was Rs. 5,000. Operating profit before working capital changes will be :

Match List I with List II

Choose the correct answer from the options given below:

Cash from operations will be if

Total sales Rs. 5,00,000

Credit sales Rs. 2,25,000

Total Purchases Rs. 2,48,000

Credit Purchases Rs. 1,08,000

Cash Operating expenses Rs. 40,000

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?

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

(c) Good will written off

(d) Debentures issued

(e) Shares purchased

Choose the correct answer from the options given below :

Nitin Ltd. provides you the following information.

During the year, a machine costing Rs. 90,000 with accumulated depreciation of Rs. 31,500 was sold for Rs. 52,000.

Calculate Cash Flow from Investing Activities on the basis of the above information.