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CUET Accountancy 2026 PYQs21 May Shift 1. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2026 21 May Shift 1

Cash Flow

past year questions, Financial Statements, CUET Accountancy 2026 21 May Shift 1

Medium

Financial Statements

From the following information, cash flow from financing activities will be:

Issue of share capital Rs.4,00,000

Repayment of bank loan Rs.1,00,000

Payment of interest on bank loan Rs. 10,000

Payment of dividend Rs. 1,50,000

Solution

✅ Correct Option: 3

Financing activities cover changes in owners' funds and borrowings, including the cost of servicing them.

4,00,000−1,00,000−10,000−1,50,000=Rs.1,40,0004{,}00{,}000-1{,}00{,}000-10{,}000-1{,}50{,}000=\text{Rs.}1{,}40{,}000 inflow.

Interest on the bank loan is treated as a financing outflow for a non-financial enterprise, so it is not excluded.

Related questions:

2022: 20 Aug Shift 2

From among the following, choose the item which would be mentioned in financing activity also:

2026: 11 May Shift 1

LK Ltd acquired shares in Informa Tech. and paid Rs. 2,50,000 as purchase consideration and received a dividend of Rs. 50,000 after the acquisition. Calculate the resulting cash flow of LK Ltd.

2022: 20 Aug Shift 2

From the following information of I Ltd., calculate Net Increase / Decrease in cash and cash equivalents during the year 2021-22.

i) Cash flow from Operating Activities: Rs. 2,35,000

ii) Cash used in investing Activities: Rs. 4,35,000

iii) Cash flow from financing activities: Rs. 2,35,000

2022: 23 Aug Shift 2

Which among the following are sources of cash inflow from Investing Activities ?

(A) Dividend Received from investment

(B) Cash Receipt from Disposal of shares

(C) Cash Receipt from Disposal of Fixed Assets

(D) Cash proceeds from issuing Shares and Debentures

Choose the correct answer from the options given below :

2025: 27 May Shift 2

ABC Ltd. has given you the following information:

Rs.
Machinery as on April 01, 202450,000
Machinery as on March 31, 202560,000
Accumulated Depreciation on April 01, 202425,000
Accumulated Depreciation on March 31, 202515,000

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 the above information.

2025: 13 May Shift 2

Match List-I with List-II

List-IList-II
(A) Operating Activities(I) Current Investment
(B) Investing Activities(II) Dividends paid on equity and preference capital
(C) Financing Activities(III) Cash receipt from disposal of fixed assets including intangibles
(D) Cash equivalents(IV) Cash receipts from royalties, fees, commissions and other revenues

Choose the correct answer from the options given below:

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