Class 12 Accountancy - Company Accounts and Analysis of Financial Statements - Chapter 6: Cash Flow Statement MCQ Questions

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Your Class 12 Accountancy - Company Accounts and Analysis of Financial Statements Study Path

Question 1

Which of the following will not come under anywhere in cash flow statement?

A Dividend paid

B Sale of investments

C Issue of bonus shares

D Repayment of borrowings

Question 2

Which of the following will come under operating activity?

A Sale of marketable securities

B Trading commission received by a manufacturing company

C Interest received on short-term investments

D Issue of shares for cash

Question 3

Which of the following transactions will not result into flow of cash? (CBSE Delhi 2014)

A Cash deposited into bank â‚¹ 15,000

B Redemption of 9% debentures â‚¹ 3,50,000

C Purchase of machinery of â‚¹ 1,75,000

D Issue of equity shares of â‚¹ 1,00,000.

Question 4

Investments made by a financial enterprise with the purpose to resell after the expiry of three months will come under which of the following activity?

A Cash equivalents

B Operating

C Financing

D Investment

Question 5

While calculating cash flows from operating profit, which of the following is not considered in the net profit?

A Interest paid on bank overdraft

B Writing off depreciation

C Writing off bad debts

D (Ð°) Amortisation of goodwill

Question 6

Which of the following is the source of cash?

A Sale of goods for cash costing â‚¹ 20,000 for â‚¹ 16,000.

B Sale of marketable securities

C Cash withdrawn from the bank

D Cash deposited into bank

Question 7

Investments made with the purpose to resell after the expiry of three months will come under which of the following activity?

A Cash equivalents

B Operating

C Financing

D Investment

Question 8

Question 1.

A III. Dividend paid by manufacturing company . Operating activity

B II. Purchase of Goodwill . Investing Activity

C I. Payment of cash to acquire Debenture by . Financing activity an Investing Company

D While preparing Cash Flow Statement, match the following activities: (CBSE SP 2019-20)

Question 9

Where will you show sale and purchase of shares and securities if it relates to revenue generating activity?

A Cash and cash equivalents

B Cash flows from operating activities

C Cash flows from financing activities

D Cash flow from investment activities

Question 10

Which of the following statement is incorrect about cash flow statement?

A It helps in preparing cash budget

B It reconciles bank balance with the bank balance as per bank statement

C It provides information of flows of cash under three major categories

D It provides information about cash inflows and cash outflows .

Question 11

Which of the following transaction is always shown under financing activities?

A Dividend received

B Dividend paid

C Interest paid on investments

D Interest received on investments

Question 12

Cash deposit with the bank with a maturity date after two months belongs to which of the following while preparing cash flow statement: (CBSE Sample Paper 2015)

A Operating Activities

B Cash and Cash Equivalents

C Financing Activities

D Investing Activities

Question 13

Kaveri Ltd. A financing company obtained loans and advances of â‚¹ 5.00,000 during the year @ 12% p.a. it will be included in which of the following activities while preparing the cash flow statement? (CBSE Compartment Delhi 2015)

A Operating Activities

B Both Investing and Financing Activities

C Financing Activities

D Investing Activities

Question 14

A plant whose original cost was â‚¹ 40,000, accumulated depreciation provided till the date of sale was â‚¹ 15,000 was sold at 20% above the book value. Cash flow from operating activities will be

A â‚¹ 25,000

B â‚¹ 18,000

C â‚¹ 30,000

D â‚¹ 48,000

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Class 12 Accountancy - Company Accounts and Analysis of Financial Statements - Chapter 6: Cash Flow Statement MCQ Questions

Your Class 12 Accountancy - Company Accounts and Analysis of Financial Statements Study Path

Which of the following will not come under anywhere in cash flow statement?

Which of the following will come under operating activity?

Which of the following transactions will not result into flow of cash? (CBSE Delhi 2014)

Investments made by a financial enterprise with the purpose to resell after the expiry of three months will come under which of the following activity?

While calculating cash flows from operating profit, which of the following is not considered in the net profit?

Which of the following is the source of cash?

Investments made with the purpose to resell after the expiry of three months will come under which of the following activity?

Question 1.

Where will you show sale and purchase of shares and securities if it relates to revenue generating activity?

Which of the following statement is incorrect about cash flow statement?

Which of the following transaction is always shown under financing activities?

Cash deposit with the bank with a maturity date after two months belongs to which of the following while preparing cash flow statement: (CBSE Sample Paper 2015)

Kaveri Ltd. A financing company obtained loans and advances of â‚¹ 5.00,000 during the year @ 12% p.a. it will be included in which of the following activities while preparing the cash flow statement? (CBSE Compartment Delhi 2015)

A plant whose original cost was â‚¹ 40,000, accumulated depreciation provided till the date of sale was â‚¹ 15,000 was sold at 20% above the book value. Cash flow from operating activities will be

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