Financial Statements

Cash Flow

Medium

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 :

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

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

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

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

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

✅ Correct Option: 2

Cash Flow Statement is prepared on Cash Basis (A-II). Dividend paid is a Financing outflow (B-IV). Investment in shares has market risk and is not a cash equivalent (C-I). Treasury bills are short-term and highly liquid, classified as cash equivalents (D-III).

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: 20 July Shift 1

Arrange the following into correct sequence while computing cash flow from operating activies.

(a) Compute Net Profit before tax after making necessary adjustments.

(b) Compute operating profit before working capital changes by making adjustment for non-cash and non-operating activities.

(d) Compute operating profit by making adjustment for working capital changes.

(e) Calculate cash generated/cash used from operating activities by deducting tax paid from operating profit.

Choose the correct answer from the options given below :

2025: 15 May Shift 1

Match List-I with List-II

List-I	List-II
(A) Cash Outflows from financing activities	(I) Redemption of debentures
(B) Cash Inflows from operating activities	(II) Current Investment
(C) Cash and cash equivalents	(III) Cash from royalties, fees, commissions and other revenues
(D) Cash Inflows from investing activities	(IV) Cash receipt from disposal of fixed assets including intangibles

Choose the correct answer from the options given below:

2022: 23 Aug Shift 2

Identify the correct sequence in calculation of Cash Flow from Operating Activities.

(A) Addition and subtraction of Non cash/Non operating items

(B) Payment of income tax

(D) Calculation of net profit/loss before tax and extraordinary items

Choose the correct answer from the options given below :

2022: 23 Aug Shift 2

Match List - I with List - II.

List - I	List - II
(A) Operating Activities	(I) Issue of equity shares
(B) Investing Activities	(II) Purchase of Marketable securities
(C) Financing Activities	(III) Cash sales
(D) Cash Equivalent	(IV) Purchase of fixed assets

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:

Solution

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