CUET Accountancy: Financial StatementsCash Flow. Free, no login required.

Following are the steps while making cash flow from operating activities. Arrange them in correct sequence:

(A) Operating Profit before Working Capital Changes

(B) Net Profit before Tax and Extra Ordinary Items

(C) Cash generated from Operations

(D) Tax Paid

Match List-I with List-II

Choose the correct answer from the options given below:

Which of the following is not a cash outflows from operating activities?

Which of the followig is cash outflows from financing activities?

In a cash flow statement, the balance sheet shows Provision for Taxation of Rs. 80,000 and Rs. 95,000 for the year 2023-24 and 2024-25 respectively. Tax paid during the year 2024-25 is Rs. 60,000. What will be the amount of tax to be added while calculating net profit before tax and extra ordinary items?

If the net profits made during the year are Rs. 1,00,000 and the bills receivables have decreased by Rs. 10,000 and purchase of machinery is Rs.2,00,000 during the year then the cash flow from operating activities will be equal to:

What will the amount of cash inflows from financing activities?

Long term Loans as on as on 1st April, 2024 Rs. 3,00,000

Long term Loans as on as on 31st March, 2025 Rs. 3,50,000

Repayment of loan during the year Rs. 1,50,000

KRISHNA Ltd. has given you the following information:

During the year, a machine costing Rs. 75,000 with Accumulated Depreciation of Rs. 15,000 was sold for Rs. 50,000.

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

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

Match List-I with List-II

Choose the correct answer from the options given below:

Match List-I with List-II

Choose the correct answer from the options given below:

The balance sheet shows Provision for Taxation of Rs. 80,000 and Rs. 95,000 for the year 2023-24 and 2024-25 respectively. Tax paid during the year 2024-25 is Rs. 60,000. What will be the amount of tax to be added while calculating net profit before tax and extra ordinary items in preparing cash flow statement?

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

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

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.

Out of the following which one is not cash outflows from operating activities?

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

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

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

Match the LIST-I with LIST-II

Choose the correct answer from the options given below:

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.

As per AS-3, arrange the following items in top to down order of the cash flow statement format according to indirect method.

A. Increase in Current Assets

B. Depreciation of the fixed assets

C. Purchase of Machinery

D. Issue of equity shares by the company

Choose the correct answer from the options given below:

Arrange the following steps in the correct sequence while calculating the cash flow from operating activities:

(A) Add in profit deductions already made in the Statement of Profit and Loss on account of non-cash items

(B) Calculate Operating Profit before Working Capital changes

(C) Deduct additions (incomes) made in the Statement of Profit and Loss on Account of Non-operating items

(D) Calculate Net Profit/Loss before Tax and Extraordinary Items

Choose the correct answer from the options given below:

Match List-I with List-II

Choose the correct answer from the options given below:

Match List-I with List-II

Choose the correct answer from the options given below:

Arrange the following in correct sequence of appearance in a cash flow statement

(A) Cash and cash equivalents at the end

(B) Cash flows from operating activities

(C) Cash flows from investing activities

(D) Cash flows from financing activities

Choose the correct answer from the options given below:

From the following information, calculate net cash inflow or net cash outflow from financing activities:

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

Which transaction among the following is NOT disclosed in the cash flow statement due to the non-cash nature of the transaction.

Cash received from the issue of debenture for a trading organization is.

Cash Inflows from Financing Activities does not include-

The analysis of the actual movement of money inflow and outflow in an organisation is called-

Which of the following is not an operating activity-