Financial Statements

Cash Flow

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Financial Statements

From the following information, calculate cash flow from financing activities:

April 1, 2025 March 31,2026
Long-term Loans Rs. 2,00,000 Rs. 2,50,000

During the year, the company repaid a loan of Rs. 1,00,000.

	April 1, 2025	March 31,2026
Long-term Loans	Rs. 2,00,000	Rs. 2,50,000

Cash flow (Inflow) from Financing Activities Rs. 50,000

Cash flow (Inflow) from Financing Activities Rs. 1,50,000

Net cash used in Financing Activities Rs. (1,00,000)

Cash flow (Inflow) from Financing Activities Rs. 2,50,000

✅ Correct Option: 1,2

The company raised a fresh long-term loan of:

$₹2,50,000 - ₹2,00,000 + ₹1,00,000 = ₹1,50,000$

So, Option 2 represents the gross cash inflow from financing activities.

After adjusting for the loan repayment:

$₹1,50,000 - ₹1,00,000 = ₹50,000$

So, Option 1 represents the net cash inflow from financing activities.

The ambiguity arose because NTA did not clearly specify whether it wanted the gross financing inflow or the net cash flow from financing activities. Due to this lack of precision, both Options 1 and 2 were accepted.

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If the net profits earned during the year is Rs. 50,000 and the amount of debtors at the beginning and the end of the year is Rs. 10,000 and Rs. 20,000 respectively, then the cash from operating activities will be equal to:

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While preparing Cash Flow Statement, purchase of goodwill is treated as:

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Match the following with regard to Cash Flow Statement

List I	List II
A. Operating activity	I. Raising of loan
B. Investing activity	II. Current investment
C. Financing activity	III. Selling of investment
D. Cash and Cash equivalent	IV. Buying of raw material

Choose the correct answer from the options given below:

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How sale of equipment Rs. 90,000 (Book value Rs. 1,00,000) should be shown in the cash flow statement?

From the following information, calculate cash flow from financing activities: April 1, 2025March 31,2026Long-term LoansRs. 2,00,000Rs. 2,50,000 During the year, the company repaid a loan of Rs. 1,00,000.

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CUET Accountancy Past Year Questions (Topic-Wise)

From the following information, calculate cash flow from financing activities:

April 1, 2025 March 31,2026
Long-term Loans Rs. 2,00,000 Rs. 2,50,000

During the year, the company repaid a loan of Rs. 1,00,000.