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easyMCQCUET Accountancy2026Accountancy
1 mark

Which of the following is NOT a Cash Inflow 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 are generated by the core revenue-producing operations of a business. Therefore, it is classified as a cash inflow from Operating Activities, not investing activities. Options A, B, and C all relate to non-current assets and investments, making them investing activities.

Practice this question

Try it yourself before checking the explanation above.

Which of the following is NOT a Cash Inflow 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 FlowInvesting Activities

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