Financial Statements

Cash Flow

Medium

Match List - I with List - II.

List - I List - II
(A) Bank overdraft (I) Non cash item
(B) Dividend received (II) Financing activity
(C) Provision for doubtful debts (III) Operating activity
(D) Cash received from sale of goods (IV) Investing activity

Choose the correct answer from the options given below :

List - I	List - II
(A) Bank overdraft	(I) Non cash item
(B) Dividend received	(II) Financing activity
(C) Provision for doubtful debts	(III) Operating activity
(D) Cash received from sale of goods	(IV) Investing activity

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

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

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

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

✅ Correct Option: 2

Bank overdraft is treated as Financing activity (II). Dividend received (non-financial company) is Investing activity (IV). Provision for doubtful debts is a Non-cash item (I). Cash received from sale of goods is Operating activity (III). This matches option 2.

2025: 14 May Shift 2

Which combination of the following activities are financing activities-

(A) Proceeds from issue of equity share capital.

(B) Purchase of goodwill.

(D) Interim dividend paid on equity shares.

Choose the correct answer from the options given below:

2025: 4 June Shift 2

Match List-I with List-II

List-I	List-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:

2022: 8 Aug Shift 2

If a machinery is purchased, how will it be treated while preparing the cash flow statement as per AS-3 (Revised)?

2026: 6 June Shift 1

Following are the steps while making cash flow from operating activities. Arrange them in correct sequence:

(A) Operating Profit before Working Capital Changes

(B) Net Profit before Tax and Extra Ordinary Items

(D) Tax Paid

2023: 20 June Shift 2

Match List I with List II

LIST I	LIST II
A. Employee benefit expenses	I. Investing activity
B. Dividend received	II. Operating activity
C. Loan raised	III. Extraordinary item
D. Proceeds from earthquake disaster management	IV. Financing activity

Choose the correct answer from the options given below:

2022: 20 Aug Shift 2

Following items are categorised under Operating Activities:

A. Purchase of Goodwill

B. Transfer to General Reserve

C. Issue of fresh shares

D. Gain on sale of machinery

Choose the correct answer from the options given below:

Match List - I with List - II. List - IList - II(A) Bank overdraft(I) Non cash item(B) Dividend received(II) Financing activity(C) Provision for doubtful debts(III) Operating activity(D) Cash received from sale of goods(IV) Investing activity Choose the correct answer from the options given below :

Solution

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