CBSE  /  Class 12  /  Accountancy  /  Cash Flow Statement

  • 1. 
    Preparation of cash flow statement is :

  • Mendatory
  • Recommendatory
  • Required under the Companies Act
  • None of these

  • 2. 
    Issue of shares in consideration of purchase of plant and machinery results into :

  • Inflow of Cash
  • Outflow of Cash
  • Neither Inflow nor Outflow
  • None of these

  • 3. 
    If net profit is 7 50,000 after writing off goodwill 7 10,000 then the cash flow from operating activities will be:

  • ₹ 60,000
  • ₹ 40,000
  • ₹ 50,000
  • ₹ 30,000

  • 4. 
    If net profit is ₹ 35,000 after writing off good will ₹ 6,000 and loss on sale of furniture ₹ 1,000, cash flow from operating activities will be :

  • ₹ 35,000
  • ₹ 42,000
  • ₹ 29,000
  • ₹ 28,000

  • 5. 
    Cash sales in :

  • Operating Activity
  • Investing Activity
  • Financing Activity
  • None of these

  • 6. 
    Cash from operating activities will decrease due to :

  • Increase in Current Assets
  • Decrease in Current Liabilities
  • Neither of the two
  • Both (a) and (b)

  • 7. 
    Which of the following is an example of Cash Flow from Operating Activities ?

  • Purchase of Machinery
  • Issue of Shares
  • Purchases of Inventory for Cash
  • Purchases of Investment

  • 8. 
    While calculating operating profit which will be added to net profit:

  • Interest received
  • Profit on sale of Asset
  • Increase in General Reserve
  • Refund of Tax

  • 9. 
    While calculating cash flow from operating netivities which will be deducted ?

  • Increase in Creditors
  • Increase in Debtors
  • Decrease in Debtors
  • Decrease in Prepaid Expenses

  • 10. 
    While calculating cash flow from operating activities, which will be added ?

  • Increase in Stock
  • Increase in Creditors
  • Decrease in Bills Payable
  • Increase in Debtors
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