Financial Statements

Cash Flow

Easy

Financial Statements

Match List-I with List-II

List-I (Transactions) List-II (Types of Activities)
(A) Sale of Machinery (I) Financing Activities
(B) Bonus Issue (II) Operating Activities
(C) Dividend Paid (III) Investing Activities
(D) Rent Paid (IV) No Cash Flow

Choose the correct answer from the options given below:

List-I (Transactions)	List-II (Types of Activities)
(A) Sale of Machinery	(I) Financing Activities
(B) Bonus Issue	(II) Operating Activities
(C) Dividend Paid	(III) Investing Activities
(D) Rent Paid	(IV) No Cash Flow

(A) - (II), (B) - (I), (C) - (III), (D) - (IV)

(A) - (I), (B) - (II), (C) - (III), (D) - (IV)

(A) - (III), (B) - (IV), (C) - (I), (D) - (II)

(A) - (III), (B) - (I), (C) - (IV), (D) - (II)

✅ Correct Option: 3

Sale of machinery is an investing activity; a bonus issue is only a book entry with no cash movement; dividend paid is a financing outflow; and rent paid is a normal operating expense.

2022: 8 Aug Shift 2

Which items are not added to the net profit for calculating cash from operating activities?

(I) Interest and dividend received

(II) Transfer to reserves

(III) Discount on issue of shares

(IV) Loss on sale of fixed assets

2022: 16 July Shift 2

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:

2025: 13 May Shift 1

Match List-I with List-II

List-I	List-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:

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.

2022: 20 July Shift 1

Apast from showing interim dividend in Net Profit before tax, where else it will be shown ?

2022: 20 July Shift 1

Arrange the following items to be in order while making Cash Flow Statement as per AS.3

(a) Income Tax paid

(b) Purchase of Furniture

(d) Debentures issued

(e) Shares purchased

Choose the correct answer from the options given below :

Match List-I with List-II List-I (Transactions)List-II (Types of Activities)(A) Sale of Machinery(I) Financing Activities(B) Bonus Issue(II) Operating Activities(C) Dividend Paid(III) Investing Activities(D) Rent Paid(IV) No Cash Flow Choose the correct answer from the options given below:

Solution

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