Financial Statements

Cash Flow

Medium

Which among the following are sources of cash inflow from Investing Activities ?

(A) Dividend Received from investment

(B) Cash Receipt from Disposal of shares

(C) Cash Receipt from Disposal of Fixed Assets

(D) Cash proceeds from issuing Shares and Debentures

Choose the correct answer from the options given below :

(A), (B), (C) and (D) only

(A), (B) and (C) only

(B), (C) and (D) only

(B) and (D) only

✅ Correct Option: 2

Dividend received on investments, proceeds from sale of investments in shares, and proceeds from sale of fixed assets are inflows from Investing Activities. Proceeds from issue of own shares and debentures are Financing Activities, not Investing.

2023: 29 May Shift 2

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

2025: 30 May Shift 2

If the net profits earned during the year is Rs. 50,000 and the amount of debtors at the beginning and the end of the year is Rs. 10,000 and Rs. 20,000 respectively, then the cash from operating activities will be equal to:

2022: 23 Aug Shift 2

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 :

2026: 19 May Shift 1

Match List-I with List-II

List-I (Transactions)	List-II (Types of Activities)
(A) Sale of Machinery	(I) Financing Activities
(B) Bonus Issue	(II) Operating Activities
(C) Dividend Paid	(III) Investing Activities
(D) Rent Paid	(IV) No Cash Flow

Choose the correct answer from the options given below:

2026: 21 May Shift 1

From the following information, cash flow from financing activities will be:

Issue of share capital Rs.4,00,000

Repayment of bank loan Rs.1,00,000

Payment of interest on bank loan Rs. 10,000

Payment of dividend Rs. 1,50,000

2026: 13 May Shift 1

XYZ Ltd. has given you the following information:

Machinery as on April 01, 2025 Rs. 50,000

Machinery as on March 31, 2026 Rs. 60,000

Accumulated Depreciation as on April 01, 2025 Rs. 25,000

Accumulated Depreciation as on March 31, 2026 Rs. 15,000

During the year, a machine costing Rs. 25,000 with accumulated depreciation of Rs. 15,000 was sold for Rs. 13,000.

Calculate cash flow from Investing Activities on the basis of above information.

Solution

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