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

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

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Match List I with List II

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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.

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

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

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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.

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Match List I with List II

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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

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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

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Match List - I with List - II.

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From the following information of X Ltd, calculate Cash Flow from Financing Activities.

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.

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