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CUET Accountancy 2025 PYQs3 June Shift 1. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2025 3 June Shift 1

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2025 3 June Shift 1

Easy

Financial Statements

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:

Solution

✅ Correct Option: 4

A Cash Flow Statement follows a standardized format as per AS-3. The statement presents information in the following order:

First, Cash flows from Operating Activities are shown, as they represent the primary revenue-generating activities of the business.

Next, Cash flows from Investing Activities appear, showing cash movements related to purchase and sale of long-term assets.

Then, Cash flows from Financing Activities are presented, displaying cash flows related to equity and borrowings.

Finally, after calculating the net increase or decrease in cash from all three activities and adding the opening balance of cash and cash equivalents, Cash and cash equivalents at the end of the period is determined and shown at the bottom of the statement.

Therefore, the correct sequence is: (B) → (C) → (D) → (A)

Correct Answer: Option 4

Related questions:

2022: 20 Aug Shift 2

Cash flow from Operating Activities will be Rs. ________

2022: 30 Aug Shift 2

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:

2023: 29 May Shift 2

Which of the following will be added to operating profit before working capital changes, while preparing Cash Flow statement from indirect method?

2022: 15 July Shift 2

Match List I with List II

List IList II
A. Operating ActivitiesI. Issue of shares
B. Investing ActivitiesII. Bank Balance
C. Financing ActivitiesIII. Sale and purchase of goods and services
D. Cash and cash equivalentIV. Buying of fixed assets

Choose the correct answer from the options given below:

2022: 23 Aug Shift 2

Match List - I with List - II.

List - IList - 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 :

2025: 16 May Shift 1

Which of the following transactions are shown under Financing activity:

(A) Purchase of Furniture by issuing 1000 Shares @10 each

(B) Interest paid ₹ 25,000

(C) Dividend Paid ₹ 10,000

(D) Issue of 5000 Bonus shares @ 10 each

Choose the correct answer from the options given below:

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