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easyMCQCUET Accountancy 2025 29 May Shift 22026Accountancy
1 mark

Which of following is not Cash Inflows from Investing Activities?

  1. A
    Cash receipt from disposal of fixed assets including intangibles
  2. B
    Interest received in cash from loans and advances
  3. C
    Dividend received from investments in other enterprises.
  4. D
    Cash proceeds from the sale of goods

Solution & Step-by-step Explanation

Cash proceeds from the sale of goods is part of the core regular revenue-generating operations of a business enterprise. Therefore, it is categorized as a cash inflow from Operating Activities, not investing activities.

Practice this question

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Which of following is not Cash Inflows from Investing Activities?
A
Cash receipt from disposal of fixed assets including intangibles
B
Interest received in cash from loans and advances
C
Dividend received from investments in other enterprises.
D
Cash proceeds from the sale of goods

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Financial StatementsCash Flow

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