Financial Statements

Cash Flow

Easy

Financial Statements

Out of the following which one is not cash outflows from operating activities?

Cash payments to suppliers for goods and services.

Cash payments to and on behalf of the employees.

Cash payments to an insurance enterprise for premiums and claims, annuities, and other policy benefits

Dividends paid on equity and preference capital.

✅ Correct Option: 4

Payments to suppliers, to and for employees, and insurance premiums and claims all arise from the principal revenue-producing activities. Dividend paid on equity and preference capital is a payment to providers of capital and is classified under financing activities.

2022: 15 July Shift 2

Amount of Security Premium Reserve will be shown in

2022: 8 Aug Shift 2

Which one of the following statement is false?

2023: 11 June Shift 3

Calculate the amount of cash from sale of machinery from the following items :

A machine costing Rs. 20,000 having book value of Rs. 15,000 is sold for Rs. 12,000 and depreciation charged during the year was Rs. 8,000. The opening and closing balance in machinery account was Rs. 1,80,000 and Rs. 1,72,000 respectively.

2022: 20 July Shift 1

Calculate the amount of cash generated from operations from the following information :

Particulars	(Rs.)
Profit before change in working capital	2,00,000
Depreciation on plant and Machinery	20,000
Gain on sale of Building	10,000
Increase in trade Paybles	4,500
Increase in trade Receivables	3,500
Interest paid	2,225
Decrease in Inventories	3,750
Redemption of 10% Debentures	80,000

2022: 20 July Shift 1

Find out Net Profit before tax from the above informations :

2026: 23 May Shift 2

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

Out of the following which one is not cash outflows from operating activities?

Solution

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