(A) Cash used (Payment) in Investing Activities ₹8,000 (D) Issue of Debentures, 15. (C) Cash and Cash equivalent (D) No Cash Flow, 35. (A) Cash used from financing activities ₹2,12,000 For all questions assume that the indirect method is used. (B) Cash Flow from Investing Activities Break-even Analysis - Part 4 - MCQs with answers, Break-even Analysis - Part 5 - MCQs with answers. 2. (A) Cash deposited into Bank (C) Treasury Bills For the calculation of cash flow from operating activities, payments and receipts shown in Profit & Loss account are converted into payments and receipts actually in cash by eliminating a) Non-cash revenue from the revenue earned b) Non-cash expenses from expenses incurred c) Both a & b d) None of the above View Answer / Hide Answer (C) Cash used (Payment) from Operating Activities ₹8,000 (C) Cash Flow from Financing Activities Finance activities include the issuance and repayment of equity Equity In finance and accounting, equity is the value attributable to a business. (D) Decrease in Trade Receivables, 9. (C) Cash Flow from Financing Activities (C) Decrease in Bills Payable b) maximize … Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. 11. (D) Purchase of Inventory for Cash. (D) All of the Above, 7. share capital ₹2,00,000 were redeemed at a premium of 5%, while preparing Cash Flow Statement its effect on cash flow will be : (B) Cash receipts from issue of shares Which of the following is source of cash? A positive amount informs the reader that cash was received and thereby increased the company's cash and cash equivalents. Cash from operating activities consists of: Given below are important MCQs on Cash Flow Statement to analyse your understanding of the topic. (D) No Cash Flow, 40. Which of the following is an example of cash flow from Operating Activities? A Ltd., engaged in the business of retailing of two wheelers, invested ₹50,00,000 in the shares of a manufacturing company. Fundamentals Of Management Accounting - MCQs with answers, Marketing Management - Building Strong Brands - MCQs, Marketing Management - Understanding and Capturing Market Insights - MCQs, HR - Industrial Relations - MCQs with answers. (B) Cash Flow from Investing Activities (B) Cash Flow from Investing Activities (A) Preliminary Expenses Written off All Rights Reserved. (A) Issue of debenture (C) Sale of Goods costing ₹10,000 for ₹8,000 (A) Issue of Shares (A) Cash Revenue from Operations Receipt of cash from the issuance of bonds payable – it is a financing activity. Which of the following is not source of cash? (A) Cash Flow from Operating Activities An example of cash flow from operating activity is : While calculating operating profit which will be added to net profit 2. (B) Medium range Cash deposit with the bank with a maturity date after two months belongs to which of the following in the cash flow statement: (C.B.S.E. Since this is the section of the statement of cash flows that indicates how a company funds its operation, it generally includes changes in all accounts related to debt and equity.Financing activities include: b) the book value of the firm's assets less the book value of its liabilities c) the amount of salary paid to its employees. 16. (C) Purchase of Investment (D) No Cash Flow, 41. (A) Increase in Current Assets (A) Cash Flow from Operating Activities Cash flow from operating (CFO) indicates the amount of cash that a company brings in from its regular business activities or operations. (D) Increase in Prepaid Expenses, 5. (A) Operating and non-operating flows (A) Credit Revenue from Operations Cash Equivalents Cash equivalents are ‘short-term highly liquid investments that are readily convertible into known amount of cash and which are subjected to an insignificant risk of change in … (C) Decrease/Increase in Current Assets If a machine whose original cost is ₹40,000 having accumulated depreciation ₹12,000, were sold for ₹34,000 then while preparing Cash Flow Statement its effect on cash flow will be : (A) Cash Flow from Operating Activities Cash flow exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an enterprise rather than part of its operating, investing and financing activities. State whether cash deposited in bank will be classified under which kind of activity? (C) Interest received (B) Investing and non-operating flows (A) Cash Flow from Operating Activities (A) Cash Flow from Operating Activities (B) Decrease/Increase in Current Assets For fill-in-the-blank questions press or click on the blank space provided. Take a quick Multiple Choice Questions (MCQs) test about Cash flow statement. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. (C) Increase in Trade Receivables Cash flow due to the purchase of machinery will be cash flow from: When a company borrows money for the short-term or long-term, and when a corporation issues bonds or shares of its common or preferred stock and receives cash, the proceeds will be reported as positive amounts in the cash flows from financing activities section of the SCF. (D) Refund of Tax, 8. The company purchased a machinery of ₹10,00,000 for the use in packaging of such garments. Which of the following is not application of cash? Payment of cash to repurchase outstanding capital stock – it is also a financing activity. ANSWER: b) Financing activities, investing activities. The statement of cash flows clarifies cash flows according to Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. (A) Cash Flow from Operating Activities (A) Increase in Debtors (C) Sale of Investments (D) Sale of investment by non-fmancial enterprise. Cash from Operating Activities – Cash that is generated by a company’s core business activities – does not include CF from investing. Save my name, email, and website in this browser for the next time I comment. (D) Cash flow from investing activities ₹6,000, 21. Cash Flow Statement & AS-3 - MCQs with answers 1. (B) Cash Flow from Investing Activities (B) Debtors (D) Interest Received, 20. Multiple Choice Questions (D) Bills of Exchange, 43. (B) Commercial Papers (B) Repayment of long-term loan If the amount of goodwill is ₹40,000 at the beginning of a year and ₹48,000 at the end of that year then while preparing cash flow statement its effect oncash flow will be : (C) Cash Flow from Financing Activities (B) Cash Flow from Investing Activities (C) Cash Flow from Financing Activities (A) Increase in Inventory Book value of equity is the difference between assets and liabilities, … (A) Purchase of own debenture (A) Profit on Sale of Asset (D) Cash used (Payment) from financial activities ₹2,00,000, 22. (C) Loss on Sale of Asset (A) Cash Flow from Operating Activities (D) Cash Equivalent, 26. (D) Cash Equivalent, 24. (A) Cash flow from financing activities ₹34,000 Where will it appear in a Cash Flow Statement? (B) Sale of long-term investments Which type of asset class includes those assets which have only definite use and become valueless when the yield is over? Cash from Operating activities will decrease due to : (B) Cash flow from financing activities ₹6,000 (A) Issue of shares (B) Source ₹10,000 Question and Answer forum for K12 Students. Cash Flow from Financing Activities is the net amount of funding a company generates in a given time period used to finance its business. (D) Cash Equivalent, 25. Which of the following is considered as Cash Equivalents? If you have any query regarding CBSE Class 12 Accountancy Cash Flow Statement MCQs Pdf, drop a comment below and we will get back to you at the earliest. (C) Cash received from customer Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. (B) Increase in Creditors (D) Very Long range, 2. (B) Purchase of Machinery (D) Cash Equivalent, 28. Just click the “start quiz” button and start Cash flow statements MCQs quiz. (C) Cash Flow from Financing Activities An example of Cash Flow from Operating Activity is : For multiple-choice and true/false questions, simply press or click on what you think is the correct answer. (C) Cash Flow from Financing Activities (D) Sale of marketable securities for cash, 3. (B) Cash Flow from Investing Activities (c). (D) Cash Equivalent, 30. An example of Cash Flows from Investing Activity is : (B) Increase in Trade Payables (B) Cash Flow from Investing Activities (C) Interest Received Select the Best Alternate : (C) Cash flow from investing activities ₹34,000 (a) Non-cash expenses such as depreciation (b) Gains on investing and financing transactions (a). While calculating operating profit which will be added to net profit: C- an addition of $100,000 under investing activities. 6 - A company declared and paid a cash dividend. Cash … (A) Cash Flow from Operating Activities Receipt of cash from a non-cash item is termed as ‘cash inflow’, while cash payment in respect of such item is termed as ‘cash outflow’. It’s important for accountants, financial analysts, and investors to understand what makes up this section of the cash flow statement and what financing activities include.
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