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CUET Accountancy 2026 PYQs11 May Shift 2. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2026 11 May Shift 2

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2026 11 May Shift 2

Medium

Financial Statements

Match the LIST-I with LIST-II

LIST-ILIST-II
A. Demand deposits with banks isI.Cash flow from operating activities
B. Cash receipts from royalties, fees, commissions and other revenuesII.Cash flow from investing activities
C. Interest received in cash from loans and advancesIII.Cash flow from financing activities
D. Cash proceeds from issuing sharesIV.Cash and cash equivalents

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 1

Demand deposits are cash equivalents. Royalties, fees and commissions are revenue from principal activities, hence operating. Interest received on loans and advances is a return on investment, hence investing. Proceeds from issuing shares raise long-term funds, hence financing.

Related questions:

2022: 15 July Shift 2

What is the Cash flow from investing activities?

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:

2022: 20 July Shift 1

Identify the items NOT be shown under Investing Activities while making Cah Flow statement.

(a) Proposed Dividend

(b) Purchase of non-current Investments

(c) Interest paid on long term borrowings

(d) Sale of machinery

(e) Marketable securities

Choose the most appropriate answer from the options given below :

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 :

2022: 20 July Shift 1

In the above case study if amount of Goodwill is increasing in current year, then if will be classified in :

2025: 30 May Shift 1

Match List-I with List-II

List-IList-II
(A) Operating activities(I) Proceeds from long-term borrowings
(B) Investing activities(II) Short-term deposit
(C) Financing activities(III) Rent paid
(D) Cash equivalents(IV) Proceeds from sale of old machinery

Choose the correct answer from the options given below:

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CUET Accountancy Past Year Questions (Topic-Wise)