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CUET Accountancy 2025 PYQs29 May Shift 2. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2025 29 May Shift 2

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2025 29 May Shift 2

Medium

Financial Statements

Dividend received for a trading (non financing) organization is.

Solution

✅ Correct Option: 2

For a trading (non-financing) organization, dividend received is classified based on the nature of the entity's primary business operations.

Since the organization is engaged in trading activities and not in financial services, the dividend received represents returns from investments made by the company. These investments are not part of the core trading operations.

As per AS-3 (Cash Flow Statement), the classification depends on the type of enterprise:

For Non-Financial Enterprises (Trading Organizations):

  • Dividend received → Investing Activity
  • Reason: The dividend arises from investments held by the company, which fall under investing activities

For Financial Enterprises:

  • Dividend received → Operating Activity
  • Reason: Investments are part of their primary business operations

Since the question specifically mentions a trading organization (non-financing), the dividend received represents income from investments, not from core trading operations. Therefore, it is classified as an Investing Activity.

The correct option is Option 2.

Related questions:

2023: 29 May Shift 2

Separate disclosure of cash flow arising from Financial Activities is important because

2022: 16 July Shift 2

Operating Expenses include

A. Rent paid

B. Interest paid on loan

C. Selling and Distribution Expenses

D. Commission Received

E. Salaries Paid

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

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:

2025: 13 May Shift 1

Match List-I with List-II

List-IList-II
(A) Cash from Operating Activities(I) Dividends paid on equity and preference capital.
(B) Cash from Financing Activities(II) Cash receipts from sale of goods and the rendering of services
(C) Cash from Investing Activities(III) Bank balance
(D) Cash and cash equivalents(IV) Cash receipt from disposal of fixed assets including intangibles.

Choose the correct answer from the options given below:

2025: 3 June Shift 1

Arrange the following in correct sequence of appearance in a cash flow statement

(A) Cash and cash equivalents at the end

(B) Cash flows from operating activities

(C) Cash flows from investing activities

(D) Cash flows from financing activities

Choose the correct answer from the options given below:

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CUET Accountancy Past Year Questions (Topic-Wise)