CUET Accountancy Financial Statements > Cash Flow PYQs

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 | List-I | List-II | |---|---| | (Type of Activity) | (Transaction) | | (A) Operating Activity | (I) Interest Paid on long-term borrowings | | (B) Financing Activity | (II) Cash Credit | | (C) Investing Activity | (III) Rent received on property held as investment. | | (D) Cash Equivalents | (IV) Cash purchases | Choose the correct answer from the options given below:

Match List-I with List-II | List–I | List–II | | ---------------------------------------- | ---------------------------------------------------------------- | | (A) Cash Inflows & Operating Activities | (I) Proceeds from issue of preference or equity shares | | (B) Cash Inflows & Financing Activities | (II) Receipt from royalties, fees, commission and other revenues | | (C) Cash Inflows & Investing Activities | (III) Payment of Taxes | | (D) Cash Outflows & Operating Activities | (IV) Proceeds from disposal of Machinery | 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: | | April 1, 2016 | March 31, 2017 | |---|---|---| | Long-term Loans | Rs. 2,00,000 | Rs. 2,50,000 | 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 Inflows from Financing Activities does not include-

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

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-

Arrange the following Cash Flows from Operating Activities in sequence as per indirect method- (A) Income Tax Paid (B) Net Profit/Loss before Tax and Extraordinary Items (C) Operating Profit before Working Capital changes (D) Effects of Extraordinary Items relating to operating activity. Choose the correct answer from the options given below:

The net profits made during the year are Rs. 50,000. Machine purchased during the year was for Rs 40,000 and non current investment sold were for Rs 1,00,000. Then during the year the cash flow from investing activities will be equal to:

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:

Match List-I with List-II | List-I | List-II | |---|---| | (A) Operating activities | (I) Proceeds from long-term borrowings | | (B) Investing activities | (II) Short-term deposit | | (C) Financing activities | (III) Rent paid | | (D) Cash equivalents | (IV) Proceeds from sale of old machinery | Choose the correct answer from the options given below:

Dividend received for a trading (non financing) organization is.

Which of following is not Cash Inflows from Investing Activities

ABC Ltd. has given you the following information: | | Rs. | |---|---| | Machinery as on April 01, 2024 | 50,000 | | Machinery as on March 31, 2025 | 60,000 | | Accumulated Depreciation on April 01, 2024 | 25,000 | | Accumulated Depreciation on March 31, 2025 | 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 the above information.

Which of following is not Cash Inflows from Investing Activities

Which of the following is not an operating activity?

Cash advances and loans made by financial enterprises are usually classified as ___________ activity.

If the net profits made during the year are Rs. 50,000 and the bills receivables have decreased by Rs. 10,000 during the year, then the cash flow from operating activities will be equal to:

A company issued shares of ₹ 3,00,000 to the public. How it will be shown under the Cash Flow Statement.

Cash flow statement is part of financial statements as per The Companies Act 2013 and prepared in accordance with Accounting Standard_____.

Which of the following transactions are shown under Financing activity: (A) Purchase of Furniture by issuing 1000 Shares @10 each (B) Interest paid ₹ 25,000 (C) Dividend Paid ₹ 10,000 (D) Issue of 5000 Bonus shares @ 10 each Choose the correct answer from the options given below:

Arrange following in correct order (A) Cash and cash equivalents (B) Investing activity (C) Operating Activity (D) Financing activity Choose the correct answer from the options given below:

The order in which following items appear in the cash flow statement (A) Cash and cash equivalents at the end (B) Cash and cash equivalents at the beginning (C) Purchase of property (D) Proceeds from Issuance of Bonds Choose the correct answer from the options given below:

Match List-I with List-II | List-I | List-II | |---|---| | (A) Cash Outflows from financing activities | (I) Redemption of debentures | | (B) Cash Inflows from operating activities | (II) Current Investment | | (C) Cash and cash equivalents | (III) Cash from royalties, fees, commissions and other revenues | | (D) Cash Inflows from investing activities | (IV) Cash receipt from disposal of fixed assets including intangibles | Choose the correct answer from the options given below:

Dividend paid by a company to its shareholder is classified as which type of activity under cash flow statement?

Match List-I with List-II | List-I | List-II | |---|---| | (A) Operating activity | (I) Bank | | (B) Investing activity | (II) Redemption of preference shares | | (C) Financing activity | (III) Purchase of machinery | | (D) Cash equivalents | (IV) Cash receipt from trade receivables. | Choose the correct answer from the options given below:

Which combination of the following activities are financing activities- (A) Proceeds from issue of equity share capital. (B) Purchase of goodwill. (C) Proceeds from long-term borrowings. (D) Interim dividend paid on equity shares. Choose the correct answer from the options given below:

Arrange different Classification of Activities for the Preparation of Cash Flow Statement- (A) Cash and Cash equivalents (B) Cash flow from Financing Activities (C) Cash flow from Investing Activities (D) Cash flow from Operating Activities Choose the correct answer from the options given below:

Which of the following does not result in outflow of cash? (A) Depreciation (B) Loss on sale of fixed assets (C) Purchase of fixed assets (D) Goodwill written off Choose the correct answer from the options given below:

Arrange As Appear In Cash Flow Statement- (A) Investing activities (B) Operating activities (C) Financing Activities (D) Cash and cash equivalents Choose the correct answer from the options given below:

Match List-I with List-II | List-I | List-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:

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:

Calculate the resulting cash flow and state the nature of cash flow from the following information: Acquired machinery for ₹ 3,50,000 by issuing cheque.

Dividend received is

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

Arrange the following in the context of Cash Flow Statement A. Calculation of cash flow from Operating Activities B. Calculation of cash flow from Financing Activities C. Calculations of net increase/decrease in cash and cash equivalent during the year D. Calculation of cash flow from Investing Activities E. Calculation of net profit before tax and extraordinary item Choose the correct answer from the options given below:

Match List I with List II | LIST I | LIST II | |---|---| | A. Employee benefit expenses | I. Investing activity | | B. Dividend received | II. Operating activity | | C. Loan raised | III. Extraordinary item | | D. Proceeds from earthquake disaster management | IV. Financing activity | Choose the correct answer from the options given below:

| Particulars | Amount (Rs.) | |---|---| | Inventory at the beginning | 40,000 | | Credit Purchase | 1,60,000 | | Inventory at the end | 38,000 | | Trade payable at the beginning | 14,000 | | Trade payable at the end | 14,500 | Cash paid for inventory is:

Cave Ltd. made a profit of Rs. 1,50,000 after charging depreciation of Rs. 30,000 on assets and a transfer to general reserve of Rs. 30,000. The Goodwill amortised was Rs. 9,000 and gain on sale of machinery was Rs. 5,000. Operating profit before working capital changes will be :

Calculate cash flow from financing Activities of X Ltd. which is a financing company. Issue of shares Rs. 1,00,000 Issue of Bonus shares Rs. 50,000 Dividend paid Rs. 10,000 Interest paid Rs. 5,000

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.

Tax paid on capital gains by the company is shown in Cash Flow Statement as :

Which of the following will be added to operating profit before working capital changes, while preparing Cash Flow statement from indirect method?

C Ltd made a profit of Rs. 10,000 after charging depreciation of Rs. 2,000 on Assets, transfer to General Reserve Rs. 3,000, Written off Goodwill Rs. 700, Profit on sale of Asset Rs. 300, increase in Debtors Rs. 300, increase in creditors Rs. 600, increase in prepaid expenses Rs. 20 and decrease in outstanding expenses Rs. 200. What will be the cash from operating activities?

Find out cash form financing Activities from the following information. | Item | Amount | |---|---| | Issue of Equity Shares | Rs. 80,000 | | Redemption of Preference Shares | Rs. 30,000 | | Interim Dividend Paid | Rs. 25,000 | | Interest on Debentures | Rs. 15,000 | | Issue of Debentures | Rs. 30,000 |

A part of fixed Assets costing Rs. 2,00,000 (Book value Rs. 1,50,000) was sold at a gain of Rs. 10,000. How it will affect the cash flow statement?

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

W Ltd has given you following information | Item | Amount | |---|---| | Machinery (opening Balance) | Rs. 50,000 | | Machinery (closing Balance) | Rs. 60,000 | | Accumulated Depreciation (opening balance) | Rs. 25,000 | | Accumulated Depreciation (closing balance) | 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 Activity

Capital gain tax paid on sale of fixed assets should be classified as _______

Cash equivalents refers to : (A) Demand deposits with Bank (B) Bills receivables (C) Treasury bill (D) Commercial Paper (E) Marketable Securities Choose the correct answer from the options given below :

Identify the cash transaction from the following :

Pick the odd one out while Calculating Cash Flow from Financing Activities :

Calculate and state the nature of activity under cash flow statement : Acquired Machinery for Rs. 5,00,000 paying 50% by cheque and executing a bond for the balance payable :

Match List - I with List - II. | List - I | List - II | |----------|-----------| | (A) The Accounting basis for Cash Flow Statement is | (I) Investment in shares | | (B) Dividend paid on Equity and Preference capital comes under | (II) Cash Basis | | (C) It can not be considered as cash and cash equivalents | (III) Treasury bills | | (D) It can be classified as cash and cash equivalents | (IV) Cash outflow from Financing Activities | Choose the correct answer from the options given below :

Match List I with List II | | LIST I | | LIST II | |---|---|---|---| | A. | Cash Equivalents | I. | Interim Dividend paid | | B. | Financing Activities | II. | Selling & Distribution expenses paid | | C. | Operating Activities | III. | Marketable securities | | D. | Investing Activities | IV. | Dividend received on Shares held as investment | Choose the correct answer from the options given below:

If debentures are converted into equity shares, it is a/an : _____

If net profit made during the year are Rs. 50,000 and the bills receivables have decreased by Rs. 10,000 during the year then the cash flow from operating activities will be:

If the net profit earned during the year is Rs. 1,00,000 and the amount of Bills receivables in the beginning and the end of the year is Rs. 20,000 and Rs. 40,000 respectively, then cash flow from operating activities will be:

Sale of copy rights are considered as a part of

Match List I with List II in context g cashflow statement | | LIST I | | LIST II | |---|---|---|---| | A. | Sale of fixed asset | I. | Outflow in operating activities | | B. | Purchase of Goodwill | II. | Inflow in Investing Activities | | C. | Tax Paid | III. | Outflow in Investing Activities | | D. | Dividend Paid | IV. | Outflow in Financing Activities | Choose the correct answer from the options given below:

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 :

Match List - I with List - II. | List - I | List - II | |---|---| | (A) Operating Activities | (I) Issue of equity shares | | (B) Investing Activities | (II) Purchase of Marketable securities | | (C) Financing Activities | (III) Cash sales | | (D) Cash Equivalent | (IV) Purchase of fixed assets | Choose the correct answer from the options given below :

From the following information of X Ltd, calculate Cash Flow from Financing Activities. | | April 1, 2021 | March 31, 2022 | |---|---|---| | Long-term Loan | 2,00,000 | 2,60,000 | During the year, the company repaid a loan of Rs. 1,00,000. Long-term loan carried interest rate of 10%. The loan was repaid on 1st April 2021 and a fresh loan was taken on 31st March 2022.

Match List - I with List - II. | List - I | List - II | |---|---| | (A) Bank overdraft | (I) Non cash item | | (B) Dividend received | (II) Financing activity | | (C) Provision for doubtful debts | (III) Operating activity | | (D) Cash received from sale of goods | (IV) Investing activity | Choose the correct answer from the options given below :

Nitin Ltd. provides you the following information. | Particulars | 1 April 2021 | 31 March 2022 | |---|---|---| | Machinery | 2,40,000 | 3,50,000 | | Accumulated Depreciation | 50,000 | 45,000 | During the year, a machine costing Rs. 90,000 with accumulated depreciation of Rs. 31,500 was sold for Rs. 52,000. Calculate Cash Flow from Investing Activities on the basis of the above information.

Identify the correct sequence in calculation of Cash Flow from Operating Activities. (A) Addition and subtraction of Non cash/Non operating items (B) Payment of income tax (C) Calculation of operating profit before working capital changes. (D) Calculation of net profit/loss before tax and extraordinary items Choose the correct answer from the options given below :

Which among the following are the non-cash items? A. Deferred Tax B. Goodwill write-off C. Depreciation D. Increase in Stock Choose the correct answer from the options given below:

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

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:

Following items are categorised under Operating Activities: A. Purchase of Goodwill B. Transfer to General Reserve C. Issue of fresh shares D. Gain on sale of machinery Choose the correct answer from the options given below:

Cash payment to and on behalf of employees is:

Cash from operations will be if Total sales Rs. 5,00,000 Credit sales Rs. 2,25,000 Total Purchases Rs. 2,48,000 Credit Purchases Rs. 1,08,000 Cash Operating expenses Rs. 40,000

Which one of the following activities relate to financing activities?

Which one of the following is not a 'Cash Outflow'?

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

If a machinery is purchased, how will it be treated while preparing the cash flow statement as per AS-3 (Revised)?

Cash flow statement helps in which form of financial planning?

According to AS-3, cash proceeds from issue of share is:

If the net operating profit of the business is Rs. 90,000 and the debtors have decreased during the year by Rs. 40,000. Cash from operations is:

Which one of the following statement is false?

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

Identify the items NOT be shown under Investing Activities while making Cah Flow statement. (a) Proposed Dividend (b) Purchase of non-current Investments (c) Interest paid on long term borrowings (d) Sale of machinery (e) Marketable securities Choose the most appropriate answer from the options given below :

On 1st April 2020, the balance of furniture of ABC Ltd. was Rs. 20,000. During the year furniture costing Rs. 4,000 was sold at a gain of Rs. 3,000. Depreciation was charged on it Rs. 5,000. The balance of furniture on 31.3.21 was Rs. 28,000. The amount of furniture purchased was :

X Ltd. sold machinery having a book value of Rs. 25,000 (on which accumulated depreciation of Rs. 5,000 had been charged) at a profit of Rs. 3,000. The cash flow from investing activities will be :

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 (c) Good will written off (d) Debentures issued (e) Shares purchased Choose the correct answer from the options given below :

Calculate the amount of cash generated from operations from the following information : | Particulars | (Rs.) | | --- | --- | | Profit before change in working capital | 2,00,000 | | Depreciation on plant and Machinery | 20,000 | | Gain on sale of Building | 10,000 | | Increase in trade Paybles | 4,500 | | Increase in trade Receivables | 3,500 | | Interest paid | 2,225 | | Decrease in Inventories | 3,750 | | Redemption of 10% Debentures | 80,000 |

Arrange the following into correct sequence while computing cash flow from operating activies. (a) Compute Net Profit before tax after making necessary adjustments. (b) Compute operating profit before working capital changes by making adjustment for non-cash and non-operating activities. (c) Calculate the difference between opening and closing balance in statment of profit and loss. (d) Compute operating profit by making adjustment for working capital changes. (e) Calculate cash generated/cash used from operating activities by deducting tax paid from operating profit. Choose the correct answer from the options given below :

Identify the items not to be shown under Financing activities while making cash flow:- A. Payment of dividend and interest B. Interest paid by financial enterprise C. Redemption of debentures D. Proceeds from issue of equity shares E. Loss due to theft Choose the correct answer from the options given below:

Operating profit before working capital charges amounted to Rs.85,000. The following further information is given | | 31.3.2020 (Rs.) | 31.3.2019 (Rs.) | |---|---|---| | Cash | 36,000 | 30,000 | | Trade receivable | 18,000 | 12,000 | | Provision for tax | 9,000 | 8,000 | | Trade payables | 20,000 | 16,000 | | Bank over draft | 18,000 | - | The Net cash flow from operating activities after tax is.

Operating Expenses include A. Rent paid B. Interest paid on loan C. Selling and Distribution Expenses D. Commission Received E. Salaries Paid Choose the correct answer from the options given below:

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:

Which of the following is an in flow of cash in financing activity?

If the net profit earned during the year is Rs.50,000 and amount of Depreciation during the year is Rs.15,000, then the cash flow from operating activities will be equal to Rs. _______.

Identify the Cash Outflow from Financing Activity

Cash Advance and Loan made to third party (other than made by financial enterprise) is

Purchase of goodwill is considered in _______ activity while making Cash Flow Statement.

Interest paid on debentures by a manufacturing company would be

Match List I with List II | List I | List II | |---|---| | A. Operating Activities | I. Issue of shares | | B. Investing Activities | II. Bank Balance | | C. Financing Activities | III. Sale and purchase of goods and services | | D. Cash and cash equivalent | IV. Buying of fixed assets | Choose the correct answer from the options given below: