Financial Statements

Cash Flow

Easy

If the net profit earned during the year is Rs. 1,00,000 and the amount of Bills receivables in the beginning and the end of the year is Rs. 20,000 and Rs. 40,000 respectively, then cash flow from operating activities will be:

Rs. 60,000

Rs. 1,00,000

Rs. 80,000

Rs. 1,20,000

✅ Correct Option: 3

Increase in Bills Receivables = $40,000 - 20,000 = 20,000$

Cash flow from operating activities = Net Profit - Increase in current assets

$= 1,00,000 - 20,000 = 80,000$

Increase in bills receivables means cash not yet received, hence deducted.

2025: 16 May Shift 1

Arrange following in correct order

(A) Cash and cash equivalents

(B) Investing activity

(D) Financing activity

Choose the correct answer from the options given below:

2022: 20 Aug Shift 2

Net profit before tax will be Rs. ________

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 :

2022: 8 Aug Shift 2

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

2025: 2 June Shift 2

Cash Inflows from Financing Activities does not include-

2026: 24 May Shift 1

If the net profits made during the year are Rs. 1,00,000 and the bills receivables have decreased by Rs. 10,000 and purchase of machinery is Rs.2,00,000 during the year then the cash flow from operating activities will be equal to:

If the net profit earned during the year is Rs. 1,00,000 and the amount of Bills receivables in the beginning and the end of the year is Rs. 20,000 and Rs. 40,000 respectively, then cash flow from operating activities will be:

Solution

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CUET Accountancy Past Year Questions (Topic-Wise)