Which of the following is not a Cash Outflow:
  • Increase in Creditors
  • Increase in Debtors
  • Increase in Stock
  • Increase in prepaid expenses
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
Income tax refund is a cash of:
  • Source
  • Application
  • Both (a) & (b)
  • None of these
Cash Flow Statement in based upon:
  • Cash basis of accounting
  • Accrual basis of accounting
  • (a) and (b) both
  • None of these
Cash Flow Statement is related to:
  • AS-3
  • AS-6
  • AS-9
  • AS-12
Cash Flow Statement is prepared from:
  • Balance Sheet
  • Profit & Loss Account
  • Additional Information
  • All of these
Following Is included in Cash Flow from Operating Activities:
  • Royalties, Fees, Commission
  • Purchase of Debentures
  • Purchase of Machinery
  • issue of Shares
Following are included in cash equivalent:
  • Treasury Bill
  • Trade Bill
  • Bank Deposits of Short Maturity Period
  • All of above
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
Which activity comes under ‘Operating Activities’ ?
  • Purchase of Land
  • Issue of Debentures
  • Proceeds from Issuance of Equity Shares
  • Cash Sales
Which of the following is not a cash inflow ?
  • Decrease in Debtors
  • Issue of Debentures
  • Decrease in Creditors
  • None of these
Which one of following is not a non-cash item ?
  • Cash Sales
  • Goodwill written off
  • Depreciation
  • Provision of Bad Debts
Cash flow statement according to AS-3 is mandatory to:
  • All enterprises
  • Companies listed on a stock exchange
  • Enterprises having turnover expending 50 Rs crore
  • (b) & (c) both
Decrease in Current Asset is……….in operating profit
  • Subtracted
  • Added
  • Divided
  • Multiplied
Following are true about cash equivalent:
  • More Liquid Short-term Investment
  • Minimum risk
  • Maturity of 3 months or less than 3 months
  • All the above
Which of the following activity comes under Financial Activities ?
  • Receipts from issurence of Equity Shares
  • Cash Sales
  • Bank Overdraft
  • Purchase of Debentures
Which calculating cash flow from operating activities which is added net profit ?
  • Increase in Stock
  • Decrease in Stock
  • Increase in Debtors
  • Decrease in Creditors
Which of the following is not the source of Cash ?
  • Purchase of Fixed Assets
  • Funds from Operations
  • Issue of Debentures
  • Sale of Fixed Assets
While calculating profit from operating activities, which will be added back to net profit:
  • Goodwill Written off
  • Depreciation
  • Loss oh Sale of Fixed Assets
  • All the Above
Profit during the year ₹ 20,During the year, there was increase in stock by ₹ 9,000 and decrease in debentures of ₹ 5,What is the amount of cash from operating activities ?
  • ₹ 6,000
  • ₹ 16,000
  • ₹ 24,000
  • ₹ 34,000
0 h : 0 m : 1 s

Answered Not Answered Not Visited Correct : 0 Incorrect : 0