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CUET Accountancy 2026 PYQs23 May Shift 2. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2026 23 May Shift 2

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2026 23 May Shift 2

Medium

Financial Statements

What will the amount of cash inflows from financing activities?

Long term Loans as on as on 1st April, 2024 Rs. 3,00,000

Long term Loans as on as on 31st March, 2025 Rs. 3,50,000

Repayment of loan during the year Rs. 1,50,000

Solution

✅ Correct Option: 2

Loan raised == closing balance ++ repayment −- opening balance =3,50,000+1,50,000−3,00,000=2,00,000= 3{,}50{,}000 + 1{,}50{,}000 - 3{,}00{,}000 = 2{,}00{,}000.

The inflow from financing activities is therefore 2,00,0002{,}00{,}000, shown gross against the outflow of 1,50,0001{,}50{,}000.

Related questions:

2026: 21 May Shift 2

KRISHNA Ltd. has given you the following information:

ParticularsRs.
Machinery as on April 01, 20241,50,000
Machinery as on March 31, 20251,60,000
Accumulated Depreciation on April 01, 20241,25,000
Accumulated Depreciation on March 31, 20251,15,000

During the year, a machine costing Rs. 75,000 with Accumulated Depreciation of Rs. 15,000 was sold for Rs. 50,000.

Calculate cash flow from Investing Activities on the basis of the above information

2025: 26 May Shift 2

Which of the following is not an operating activity?

2022: 23 Aug Shift 2

Which among the following are sources of cash inflow from Investing Activities ?

(A) Dividend Received from investment

(B) Cash Receipt from Disposal of shares

(C) Cash Receipt from Disposal of Fixed Assets

(D) Cash proceeds from issuing Shares and Debentures

Choose the correct answer from the options given below :

2025: 16 May Shift 1

A company issued shares of ₹ 3,00,000 to the public. How it will be shown under the Cash Flow Statement.

2024

Calculate the resulting cash flow and state the nature of cash flow from the following information: Acquired machinery for ₹ 3,50,000 by issuing cheque.

2025: 3 June Shift 1

Which transaction among the following is NOT disclosed in the cash flow statement due to the non-cash nature of the transaction.

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