Financial Statements

Cash Flow

Medium

Financial Statements

Match List-I with List-II

List-I List-II
(A) Receipt from royalties, fees, commission and other revenue (I) Investing Activity
(B) Receipt from Interest and dividends (II) Operating Activity
(C) Proceeds from issue of preference or equity shares (III) Cash and Cash equivalent
(D) Current Investment (IV) Financing Activity

Choose the correct answer from the options given below:

List-I	List-II
(A) Receipt from royalties, fees, commission and other revenue	(I) Investing Activity
(B) Receipt from Interest and dividends	(II) Operating Activity
(C) Proceeds from issue of preference or equity shares	(III) Cash and Cash equivalent
(D) Current Investment	(IV) Financing Activity

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

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

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

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

✅ Correct Option: 3

Royalties, fees and commission arise from the main revenue-producing activities, so (A) is Operating (II). For a non-finance company, interest and dividends received are returns on investments, so (B) is Investing (I). Issuing shares changes the capital structure, so (C) is Financing (IV). Current investments that are readily convertible with insignificant risk are treated as Cash and Cash Equivalents, so (D)-(III).

2026: 13 May Shift 1

XYZ Ltd. has given you the following information:

Machinery as on April 01, 2025 Rs. 50,000

Machinery as on March 31, 2026 Rs. 60,000

Accumulated Depreciation as on April 01, 2025 Rs. 25,000

Accumulated Depreciation as on March 31, 2026 Rs. 15,000

During the year, a machine costing Rs. 25,000 with accumulated depreciation of Rs. 15,000 was sold for Rs. 13,000.

Calculate cash flow from Investing Activities on the basis of above information.

2022: 20 Aug Shift 2

Separate disclosure of cash flows from ________ activities is important because they represent the extent to which expenditure have been made for resources intended to generate future income and cash flows:

2022: 20 July Shift 1

If from the above informations, cash flow from operating activity is ascertained, then it is ascertained according to Accounting standard :

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.

2023: 29 May Shift 2

Separate disclosure of cash flow arising from Financial Activities is important because

2022: 30 Aug Shift 2

Sale of copy rights are considered as a part of

Solution

Related questions:

Keyboard Shortcuts

CUET Accountancy Past Year Questions (Topic-Wise)