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CUET Accountancy 2025 PYQs13 May Shift 2. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2025 13 May Shift 2

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2025 13 May Shift 2

Easy

Arrange As Appear In Cash Flow Statement-

(A) Investing activities

(B) Operating activities

(C) Financing Activities

(D) Cash and cash equivalents

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 1

The standard format of a Cash Flow Statement as per AS-3 follows a specific sequence:

Operating Activities appear first as they represent cash flows from the principal revenue-generating activities of the enterprise. This is the core business activity.

Investing Activities appear second, showing cash flows for acquisition and disposal of long-term assets and other investments not included in cash equivalents.

Financing Activities appear third, displaying cash flows that result in changes in the size and composition of the equity capital and borrowings.

Cash and Cash Equivalents appear at the end, showing the net change during the period, opening balance, and closing balance as a reconciliation.

The correct sequence is:

(B) → (A) → (C) → (D)

Option 1: (B), (A), (C), (D) is correct.

This order ensures logical presentation where operational cash generation/usage is shown first, followed by investment decisions, then financing decisions, and finally the overall impact on cash position.

Related questions:

2025: 15 May Shift 2

The order in which following items appear in the cash flow statement

(A) Cash and cash equivalents at the end

(B) Cash and cash equivalents at the beginning

(C) Purchase of property

(D) Proceeds from Issuance of Bonds

Choose the correct answer from the options given below:

2022: 8 Aug Shift 2

Cash payment to and on behalf of employees is:

2025: 30 May Shift 2

The net profits made during the year are Rs. 50,000. Machine purchased during the year was for Rs 40,000 and non current investment sold were for Rs 1,00,000. Then during the year the cash flow from investing activities will be equal to:

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 :

2023: 29 May Shift 2

Find out cash form financing Activities from the following information.

ItemAmount
Issue of Equity SharesRs. 80,000
Redemption of Preference SharesRs. 30,000
Interim Dividend PaidRs. 25,000
Interest on DebenturesRs. 15,000
Issue of DebenturesRs. 30,000

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.

(c) Calculate the difference between opening and closing balance in statment of profit and loss.

(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 :

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