12th Standard CBSE - Accountancy - Cash Flow Statement

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Question - 1

Which of the following is not considered as Cash Equivalents?

  • A short term deposits in bank
  • B commercial papers
  • C treasury bills
  • D investment

Question - 2

Cash deposit with the bank with a maturity date after two months belongs to which of the following in the cash flow statement.

  • A Investing activities
  • B Financing activities
  • C Cash and cash equivalents
  • D Operating activities

Question - 3

Bank overdraft will be shown under which heading

  • A Investing activities
  • B Financing activities
  • C Cash and cash equivalents
  • D Operating activities

Question - 4

Purchase of building results in

  • A inflow of cash
  • B outflow of cash
  • C no flow of cash
  • D both inflow and outflow

Question - 5

Payment of dividend is

  • A investing activity
  • B financing activity
  • C  operating activity

Question - 6

How will you deal increase in the balance of Securities Premium Reserve while preparing a Cash Flow Statement?

  • A Cash flow from operating activities
  • B Cash flow from Investing activities
  • C Cash flow from Financing activities
  • D Cash Equivalent

Question - 7

Dividend paid by a Trading company is classified under which kind of activity while preparing cash flow statement

  • A Cash flow from operating activities
  • B Cash flow from Investing activities
  • C Cash flow from Financing activities
  • D Cash Equivalent

Question - 8

 Which of the following is not source of cash?

  • A Issue of shares
  • B Purchase of machinery
  • C Sale of asset
  • D Dividend received

Question - 9

Which of the following is not application of cash?

  • A Increase in debtors
  • B Increase in Inventory
  • C Increase in bills payable
  • D Increase in prepaid expenses

Question - 10

 A Ltd engaged in the business retailing of Air-Conditioners, invested Rs. 25, 00,000 in the shares of a manufacturing company. Dividend received on this investment will be:
  • A Cash flow from operating activities
  • B Cash flow from Investing activities
  • C Cash flow from Financing activities
  • D Cash Equivalent
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