CBSE  /  Class 12  /  Accountancy  /  Cash Flow Statement

  • 1. 
    Which of the following is not a Cash Outflow:

  • Increase in Creditors
  • Increase in Debtors
  • Increase in Stock
  • Increase in prepaid expenses

  • 2. 
    Cash from operation is equal to :

  • Net Profit + Increase in Current Assets
  • Net Profit + Decrease in Current Liabilities
  • Operating Profit + Adjustment of Current Assets and Current Liabilities
  • All of the above

  • 3. 
    Income tax refund is a cash of:

  • Source
  • Application
  • Both (a) & (b)
  • None of these

  • 4. 
    Cash Flow Statement in based upon:

  • Cash basis of accounting
  • Accrual basis of accounting
  • (a) and (b) both
  • None of these

  • 5. 
    Cash Flow Statement is related to:

  • AS-3
  • AS-6
  • AS-9
  • AS-12

  • 6. 
    Cash Flow Statement is prepared from:

  • Balance Sheet
  • Profit & Loss Account
  • Additional Information
  • All of these

  • 7. 
    Following Is included in Cash Flow from Operating Activities:

  • Royalties, Fees, Commission
  • Purchase of Debentures
  • Purchase of Machinery
  • issue of Shares

  • 8. 
    Following are included in cash equivalent:

  • Treasury Bill
  • Trade Bill
  • Bank Deposits of Short Maturity Period
  • All of above

  • 9. 
    Claims received from Insurance Companies are treated as:

  • Cash Flow from Operating Activities
  • Cash Flow from Investing Activities
  • Cash Flow from Financing Activities
  • None of these

  • 10. 
    Which activity comes under ‘Operating Activities’ ?

  • Purchase of Land
  • Issue of Debentures
  • Proceeds from Issuance of Equity Shares
  • Cash Sales
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