Financial Statements

Cash Flow

Easy

Sale of copy rights are considered as a part of

Investing Activities

Financing Activities

Operating Activities

Financing & Operating Activities

✅ Correct Option: 1

Copyrights are intangible fixed assets. Sale of copyrights is disposal of a long-term asset, which falls under Investing Activities as per AS-3 (Cash Flow Statement).

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

2022: 15 July Shift 2

Interest paid on debentures by a manufacturing company would be

2023: 28 May Shift 1

Match List - I with List - II.

List - I	List - II
(A) The Accounting basis for Cash Flow Statement is	(I) Investment in shares
(B) Dividend paid on Equity and Preference capital comes under	(II) Cash Basis
(C) It can not be considered as cash and cash equivalents	(III) Treasury bills
(D) It can be classified as cash and cash equivalents	(IV) Cash outflow from Financing Activities

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:

2022: 15 July Shift 2

Amount of Security Premium Reserve will be shown in

2025: 14 May Shift 1

Arrange different Classification of Activities for the Preparation of Cash Flow Statement-

(A) Cash and Cash equivalents

(B) Cash flow from Financing Activities

(D) Cash flow from Operating Activities

Choose the correct answer from the options given below:

Sale of copy rights are considered as a part of

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