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easyMCQCUET Accountancy 2023 28 May Shift 12026Accountancy
3 attempts0% success rate1 mark

Identify the odd item out when calculating Cash Flow from Financing Activities:

  1. A
    Issue of Shares
  2. B
    Repayment of Bank Loan
  3. C
    Redemption of Debentures
  4. D
    Rent received

Solution & Step-by-step Explanation

* Issue of Shares (A), Repayment of Bank Loans (B), and Redemption of Debentures (C) alter the size and composition of the company's owner's equity and borrowings, classifying them as Financing Activities.Rent received (D) is an inflow from an investment property asset, making it an Investing Activity (or an Operating Activity for real estate entities). Thus, it is the odd one out.

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Identify the odd item out when calculating Cash Flow from Financing Activities:
A
Issue of Shares
B
Repayment of Bank Loan
C
Redemption of Debentures
D
Rent received

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