Financial Statements

Cash Flow

Easy

Financial Statements

While making cash flows from operating activities, which one of the following will be deducted from Cash generated from operations?

Increase in Current Assets and Decrease in Current Liabilities

Tax Paid

Tax Made

Dividend Paid

✅ Correct Option: 2

After arriving at cash generated from operations, income tax paid is deducted to reach net cash from operating activities. Changes in working capital are adjusted earlier, while dividend paid belongs to financing activities.

2023: 20 June Shift 2

Arrange the following in the context of Cash Flow Statement

A. Calculation of cash flow from Operating Activities

B. Calculation of cash flow from Financing Activities

C. Calculations of net increase/decrease in cash and cash equivalent during the year

D. Calculation of cash flow from Investing Activities

E. Calculation of net profit before tax and extraordinary item

Choose the correct answer from the options given below:

2022: 23 Aug Shift 2

Match List - I with List - II.

List - I	List - II
(A) Bank overdraft	(I) Non cash item
(B) Dividend received	(II) Financing activity
(C) Provision for doubtful debts	(III) Operating activity
(D) Cash received from sale of goods	(IV) Investing activity

Choose the correct answer from the options given below :

2025: 29 May Shift 2

Which of following is not Cash Inflows from Investing Activities

2025: 24 May Shift 1

Cash advances and loans made by financial enterprises are usually classified as ___________ activity.

2022: 20 July Shift 1

We add depreciation in order to find out operating profit before working capital changes :

2025: 13 May Shift 2

Which of the following does not result in outflow of cash?

(A) Depreciation

(B) Loss on sale of fixed assets

(D) Goodwill written off

Choose the correct answer from the options given below:

While making cash flows from operating activities, which one of the following will be deducted from Cash generated from operations?

Solution

Related questions:

Keyboard Shortcuts

CUET Accountancy Past Year Questions (Topic-Wise)