CUET Accountancy 2025 3 June Shift 1 PYQs

Match List-I with List-IIList–IList–II(A) Cash Inflows & Operating Activities(I) Proceeds from issue of preference or equity shares(B) Cash Inflows & Financing Activities(II) Receipt from royalties, fees, commission and other revenues(C) Cash Inflows & Investing Activities(III) Payment of Taxes(D) Cash Outflows & Operating Activities(IV) Proceeds from disposal of MachineryChoose the correct answer from the options given below:

Match List-I with List-IIList–IList–II(A) Profitability Ratios(I) This refers to the ratios that are calculated for measuring the efficiency of operations of a business based on effective utilization of resources.(B) Activity Ratios(II) The ability of a business to pay the amount due to stakeholders as and when it is due.(C) Liquidity Ratios(III) The ability to meet its contractual obligations towards stakeholders, particularly towards external stakeholders.(D) Solvency Ratios(IV) It refers to the analysis of profits in relation to revenue from operations or funds (or assets) employed in the business.Choose the correct answer from the options given below:

Arrange the following in correct sequence of appearance in a cash flow statement(A) Cash and cash equivalents at the end(B) Cash flows from operating activities(C) Cash flows from investing activities(D) Cash flows from financing activitiesChoose the correct answer from the options given below:

From the following information, calculate net cash inflow or net cash outflow from financing activities:ParticularsApril 1, 2016March 31, 2017Long-term LoansRs. 2,00,000Rs. 2,50,000During the year, the company repaid a loan of Rs. 1,00,000.

Which transaction among the following is NOT disclosed in the cash flow statement due to the non-cash nature of the transaction.