Financial Statements

Cash Flow

Medium

Identify the cash transaction from the following :

Purchase of machinery by issue of preference shares

Redemption of Debentures by issuing equity shares

Issue of Debentures as collateral security

Purchase of land by taking loan

✅ Correct Option: 4

Purchase of machinery by issuing shares, redemption of debentures by issuing shares, and issue of debentures as collateral are all non-cash transactions. Purchase of land by taking a loan involves two cash flows - loan receipt (financing inflow) and land payment (investing outflow), making it a cash transaction.

2023: 11 June Shift 3

Calculate cash flow from financing Activities of X Ltd. which is a financing company.

Issue of shares Rs. 1,00,000

Issue of Bonus shares Rs. 50,000

Dividend paid Rs. 10,000

Interest paid Rs. 5,000

2022: 15 July Shift 2

Identify the Cash Outflow from Financing Activity

2023: 28 May Shift 1

Cash equivalents refers to :

(A) Demand deposits with Bank

(B) Bills receivables

(D) Commercial Paper

(E) Marketable Securities

Choose the correct answer from the options given below :

2022: 8 Aug Shift 2

Which one of the following statement is false?

2026: 12 May Shift 1

Out of the following which one is not cash outflows from operating activities?

2022: 30 Aug Shift 2

Match List I with List II

	LIST I		LIST II
A.	Cash Equivalents	I.	Interim Dividend paid
B.	Financing Activities	II.	Selling & Distribution expenses paid
C.	Operating Activities	III.	Marketable securities
D.	Investing Activities	IV.	Dividend received on Shares held as investment

Choose the correct answer from the options given below:

Identify the cash transaction from the following :

Solution

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