CBSE Class 12 Accountancy Cash Flow Statement Quiz 4

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1. Which of the following is not a cash inflow ?

A Decrease in Debtors B Issue of Debentures C Decrease in Creditors D None of these

2. Which one of following is not a non-cash item ?

A Cash Sales B Goodwill written off C Depreciation D Provision of Bad Debts

3. Cash flow statement according to AS-3 is mandatory to:

A All enterprises B Companies listed on a stock exchange C Enterprises having turnover expending 50 Rs crore D (b) & (c) both

4. Decrease in Current Asset is……….in operating profit

A Subtracted B Added C Divided D Multiplied

5. Following are true about cash equivalent:

A More Liquid Short-term Investment B Minimum risk C Maturity of 3 months or less than 3 months D All the above

6. Which of the following activity comes under Financial Activities ?

A Receipts from issurence of Equity Shares B Cash Sales C Bank Overdraft D Purchase of Debentures

7. An analysis of cash flow is useful for..—.planning. (a) Short-term

8. Which calculating cash flow from operating activities which is added net profit ?

A Increase in Stock B Decrease in Stock C Increase in Debtors D Decrease in Creditors

9. Which of the following is not the source of Cash ?

A Purchase of Fixed Assets B Funds from Operations C Issue of Debentures D Sale of Fixed Assets

10. While calculating profit from operating activities, which will be added back to net profit:

A Goodwill Written off B Depreciation C Loss oh Sale of Fixed Assets D All the Above

Practice more on Cash Flow Statement

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