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Cash Flow Questions

Practice 103 Cash Flow questions with detailed answers and explanations. Free MCQs, PYQs, and mock test questions for NEET, JEE, GATE, SSC and more.

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11
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Practice by Exam:Accountancy(93)CUET Accountancy(10)

About Cash Flow — practice questions, PYQs & concepts

Cash Flow is a frequently-tested topic on Accountancy, CUET Accountancy. ExamTest.live currently lists 103 Cash Flow questions spanning previous-year papers from 2026 to 2026, each with worked solutions and a step-by-step explanation. Use the filters on this page to focus on a specific exam, difficulty level or year — every answer key is free, no sign-up required.

Cash Flow weight in competitive exams

Across our Cash Flow question bank, the largest sources are Accountancy (93) and CUET Accountancy (10). Click any exam chip above to drill down to that exam-specific question set.

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All Cash Flow Questions(1–100 of 103)

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Q1mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
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Cash equivalents refer to short-term, highly liquid investments that are readily convertible into known amounts of cash. From the elements given below, identify which components are categorized under Cash Equivalents as per AS-3:(A) Demand deposits with Bank(B) Bills receivables(C) Treasury bill(D) Commercial Paper(E) Marketable SecuritiesChoose the correct answer from the options given below:
Q2mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
0% accuracy
A company acquires machinery worth . It pays of the amount immediately by cheque and executes a bond for the remaining balance. Determine the net cash impact and the nature of the activity for the Cash Flow Statement:
Q3easymcqAccountancyCUET Accountancy 2023 28 May Shift 12026
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Identify the odd item out when calculating Cash Flow from Financing Activities:
Q4mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
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Identify the transaction from the options below that involves an actual inflow or outflow of cash/cash equivalents:
Q5mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
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Match List - I with List - II.
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Choose the correct answer from the options given below:
Q6easymcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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Match List I with List II:
image
Choose the correct answer from the options given below:
Q7mediummcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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Cash Advance and Loan made to a third party (other than made by a financial enterprise) is classified as:
Q8hardmcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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[Context based on Hero Ltd.] Hero Ltd. undertook the following investment activities:Purchased Building: $\text{Rs. } 10,00,000$Purchased Furniture: $\text{Rs. } 7,00,000$Purchased Machinery: $\text{Rs. } 2,00,000$Purchased shares of TATA Ltd. ($10,000 \text{ shares} \times \text{Rs. } 10$ face value): $\text{Rs. } 1,00,000$Dividend received from TATA Ltd.: $\text{Rs. } 10,000$What is the net Cash flow from investing activities?
Q9mediummcqAccountancyCUET Accountancy 2022 15 July Shift 22026
0% accuracy
[Context based on Hero Ltd.] Hero Ltd. decided to issue $5,00,000$ shares of $\text{Rs. } 10$ each at a premium of $\text{Rs. } 2$ per share (issue price $\text{Rs. } 12$).The amount collected as Security Premium Reserve will be shown under which cash flow activity?
Q10easymcqAccountancyCUET Accountancy 2022 15 July Shift 22026
0% accuracy
Identify the Cash Outflow from Financing Activity:
Q11easymcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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Purchase of goodwill is considered in _______ activity while making Cash Flow Statement.
Q12mediummcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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Interest paid on debentures by a manufacturing company would be:
Q13easymcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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[Context based on Hero Ltd.] Hero Ltd. issued shares and made investments, including buying $10,000$ shares of TATA Ltd. At the end of the year, TATA Ltd. paid $\text{Rs. } 10,000$ as a dividend to Hero Ltd.Dividend received by Hero Ltd. would be classified under which activity?
Q14easymcqAccountancyCUET Accountancy 2022 15 July Shift 22026
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[Context based on Hero Ltd.] Dividend paid by TATA Ltd. is categorized under which activity for TATA Ltd. itself?
Q15hardmcqAccountancyCUET Accountancy 2023 11 June Shift 32026
Calculate cash flow from financing Activities of X Ltd. which is a financing company.Issue of shares Rs. Issue of Bonus shares Rs. Dividend paid Rs. Interest paid Rs.
Q16easymcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Rathi Udyog, made a profit of 72,000 after changing depreciation of Rs. 17,000 on fixed assets and paid Rs. 10,000 as interim dividend. The goodwill amortized was Rs. 12,000 and profit (Gain) on sale of furniture was Rs. 2,500.The other informations were:Trade Payable showed an increase of Rs. 7,000.Outstanding expenses showed a decrease of Rs. 5,000.Accrued Income showed an increase of Rs. 8,000.Trade payable showed a decrease of Rs. 10,000.Inventories showed a decrease of Rs. 3,000.If from the above informations, cash flow from operating activity is ascertained, then it is ascertained according to Accounting standard:
Q17mediummcqAccountancyCUET Accountancy 2023 20 June Shift 22026
Match List I with List II:\begin{tabular}{|l|l|}\hline\textbf{LIST I} & \textbf{LIST II} \ \hlineA. Employee benefit expenses & I. Investing activity \ \hlineB. Dividend received & II. Operating activity \ \hlineC. Loan raised & III. Extraordinary item \ \hlineD. Proceeds from earthquake disaster settlement & IV. Financing activity \ \hline\end{tabular}Choose the correct answer from the options given below:
Q18easymcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Arrange the following items in the chronological order in which they appear in a Cash Flow Statement as per Accounting Standard-3 (AS-3):(A) Investing activities(B) Operating activities(C) Financing Activities(D) Cash and cash equivalentsChoose the correct answer from the options given below:
Q19mediummcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Following items are categorised under Operating Activities:A. Purchase of GoodwillB. Transfer to General ReserveC. Issue of fresh sharesD. Gain on sale of machineryChoose the correct answer from the options given below:
Q20mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Identify the items NOT be shown under Investing Activities while making Cash Flow statement.(a) Proposed Dividend(b) Purchase of non-current Investments(c) Interest paid on long term borrowings(d) Sale of machinery(e) Marketable securities Choose the most appropriate answer from the options given below:
Q21mediummcqAccountancyCUET Accountancy 2025 14 May Shift 22026
Identify which combination from the following options includes transactions classified purely as financing activities within a Cash Flow Statement:(A) Proceeds from the issue of equity share capital.(B) Purchase of goodwill.(C) Proceeds from long-term borrowings.(D) Interim dividend paid on equity shares.Choose the correct answer from the options given below:
Q22easymcqCUET AccountancyCUET Accountancy 2025 16 May Shift 12026
A company issued shares of ₹ to the public. How will this transaction be disclosed under the Cash Flow Statement?
Q23easymcqAccountancyCUET Accountancy 2022 20 July Shift 12026
We add depreciation in order to find out operating profit before working capital changes:
Q24easymcqAccountancyCUET Accountancy 2025 22 May Shift 12026
If the net profits made during the year are and the bills receivables have decreased by during the year, then the cash flow from operating activities will be equal to:
Q25mediummcqAccountancyCUET Accountancy 2025 27 May Shift 22026
ABC Ltd. has given you the following information:AccountsApril 01, 2024 (Rs.)March 31, 2025 (Rs.)Machinery50,00060,000Accumulated Depreciation25,00015,000During the year, a machine costing Rs. with Accumulated Depreciation of Rs. was sold for Rs. .Calculate cash flow from Investing Activities on the basis of the above information.
Q26hardmcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
Nitin Ltd. provides you the following information.Particulars1 April 202131 March 2022Machinery Accumulated Depreciation During the year, a machine costing Rs. with accumulated depreciation of Rs. was sold for Rs. .Calculate Cash Flow from Investing Activities on the basis of the above information.
Q27mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Cash flow statement helps in which form of financial planning?
Q28easymcqAccountancyCUET Accountancy 2025 30 May Shift 12026
Match List-I with List-II regarding Cash Flow Statement classifications:List-IList-II(A) Operating activities(I) Proceeds from long-term borrowings(B) Investing activities(II) Short-term deposit(C) Financing activities(III) Rent paid(D) Cash equivalents(IV) Proceeds from sale of old machineryChoose the correct answer from the options given below:
Q29easymcqAccountancyCUET Accountancy 2025 30 May Shift 22026
The net profits made during the year are Rs. 50,000. Machine purchased during the year was for Rs. 40,000 and non-current investment sold were for Rs. 1,00,000. Then during the year the cash flow from investing activities will be equal to:
Q30mediummcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Capital gains tax paid explicitly on the sale of fixed assets should be classified as a:
Q31easymcqAccountancyCUET Accountancy 2022 20 July Shift 12026
X Ltd. sold machinery having a book value of Rs. 25,000 (on which accumulated depreciation of Rs. 5,000 had been charged) at a profit of Rs. 3,000. The cash flow from investing activities will be:
Q32hardmcqAccountancyCUET Accountancy 2023 11 June Shift 32026
Tax paid on capital gains by the company is shown in Cash Flow Statement as:
Q33mediummcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Read the following information to answer.On the basis of case study given below, answer the question which follows:"Mikku on alumni of IIT Delhi, initiated his start-up "Gajanan Ltd.," in the year 2016. His profit in the year 2020-21 after all appropriation was Rs. . This profit was arrived after taking following items into consideration:ParticularsRs.Loss on Sale of fixed Assets Goodwill written off Transfer to reserve Provision for tax Interest on Debentures paid Other Details are:Particulars2020 (in Rs.)2021 (in Rs.)Prepaid Expenses Accrued interest Trade payables Inventories Net profit before tax will be Rs. ________
Q34easymcqCUET AccountancyCUET Accountancy 2025 13 May Shift 12026
Match List-I with List-II as per AS-3 (Cash Flow Statements):List-IList-II(A) Cash from Operating Activities(I) Dividends paid on equity and preference capital.(B) Cash from Financing Activities(II) Cash receipts from sale of goods and the rendering of services(C) Cash from Investing Activities(III) Bank balance(D) Cash and cash equivalents(IV) Cash receipt from disposal of fixed assets including intangibles.Choose the correct answer from the options given below:
Q35easymcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Apart from showing interim dividend in Net Profit before tax, where else it will be shown?
Q36easymcqAccountancyCUET Accountancy 2025 14 May Shift 12026
Arrange different Classification of Activities for the Preparation of Cash Flow Statement-(A) Cash and Cash equivalents(B) Cash flow from Financing Activities(C) Cash flow from Investing Activities(D) Cash flow from Operating ActivitiesChoose the correct answer from the options given below:
Q37hardmcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
From the following information of X Ltd, calculate Cash Flow from Financing Activities.ParticularsApril 1, 2021March 31, 2022Long-term Loan2,00,0002,60,000During the year, the company repaid a loan of Rs. . Long-term loan carried interest rate of . The loan was repaid on 1st April 2021 and a fresh loan was taken on 31st March 2022.
Q38easymcqCUET AccountancyCUET Accountancy 2025 15 May Shift 12026
Dividend paid by a company to its shareholder is classified as which type of activity under cash flow statement?
Q39hardmcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Calculate the amount of cash generated from operations from the following information:
image
Q40mediummcqCUET AccountancyCUET Accountancy 2025 16 May Shift 12026
Which of the following transactions are correctly categorized and shown under Financing Activities in a Cash Flow Statement?(A) Purchase of Furniture by issuing Shares @ ₹ each(B) Interest paid ₹ (C) Dividend Paid ₹ (D) Issue of Bonus shares @ ₹ eachChoose the correct answer from the options given below:
Q41mediummcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Read the following information to answer.On the basis of case study given below, answer the question which follows:"Mikku on alumni of IIT Delhi, initiated his start-up "Gajanan Ltd.," in the year 2016. His profit in the year 2020-21 after all appropriation was Rs. . This profit was arrived after taking following items into consideration:ParticularsRs.Loss on Sale of fixed Assets Goodwill written off Transfer to reserve Provision for tax Interest on Debentures paid Other Details are:Particulars2020 (in Rs.)2021 (in Rs.)Prepaid Expenses Accrued interest Trade payables Inventories From among the following, choose the item which would be mentioned in financing activity also:
Q42mediummcqAccountancyCUET Accountancy2026
Which of the following cash transactions is NOT classified as an operating activity in a Cash Flow Statement?
Q43easymcqAccountancyCUET Accountancy2026
Which of the following is NOT a Cash Inflow from Investing Activities?
Q44easymcqAccountancyCUET Accountancy 2025 29 May Shift 22026
Which of following is not Cash Inflows from Investing Activities?
Q45mediummcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
Match List I with List IILIST IA. Cash EquivalentsB. Financing ActivitiesC. Operating ActivitiesD. Investing ActivitiesLIST III. Interim Dividend paidII. Selling & Distribution expenses paidIII. Marketable securitiesIV. Dividend received on Shares held as investmentChoose the correct answer from the options given below:
Q46easymcqCUET AccountancyCUET 2025 31 May Shift 12026
The analysis of the actual movement of money inflow and outflow in an organisation is called-
Q47easymcqCUET AccountancyCUET 2025 31 May Shift 12026
Which of the following is not an operating activity-
Q48mediummcqCUET AccountancyCUET 2025 31 May Shift 12026
Arrange the following Cash Flows from Operating Activities in sequence as per indirect method-(A) Income Tax Paid(B) Net Profit/Loss before Tax and Extraordinary Items(C) Operating Profit before Working Capital changes(D) Effects of Extraordinary Items relating to operating activity.Choose the correct answer from the options given below:
Q49mediummcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
Identify the correct sequence in calculation of Cash Flow from Operating Activities.(A) Addition and subtraction of Non cash/Non operating items(B) Payment of income tax(C) Calculation of operating profit before working capital changes.(D) Calculation of net profit/loss before tax and extraordinary itemsChoose the correct answer from the options given below :
Q50hardmcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Which items are not added to the net profit for calculating cash from operating activities?(I) Interest and dividend received(II) Transfer to reserves(III) Discount on issue of shares(IV) Loss on sale of fixed assets
Q51easymcqAccountancyCUET Accountancy 2025 3 June Shift 12026
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:
Q52easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
If the net operating profit of the business is Rs. and the debtors have decreased during the year by Rs. . Cash from operations is:
Q53easymcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
If net profit made during the year are Rs. and the bills receivables have decreased by Rs. during the year then the cash flow from operating activities will be:
Q54hardmcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Read the following information to answer.On the basis of case study given below, answer the question which follows:"Mikku on alumni of IIT Delhi, initiated his start-up "Gajanan Ltd.," in the year 2016. His profit in the year 2020-21 after all appropriation was Rs. . This profit was arrived after taking following items into consideration:ParticularsRs.Loss on Sale of fixed Assets Goodwill written off Transfer to reserve Provision for tax Interest on Debentures paid Other Details are:Particulars2020 (in Rs.)2021 (in Rs.)Prepaid Expenses Accrued interest Trade payables Inventories Cash from operating activities before tax will be Rs. ________
Q55easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
If a machinery is purchased, how will it be treated while preparing the cash flow statement as per AS-3 (Revised)?
Q56easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
According to AS-3, cash proceeds from issue of share is:
Q57mediummcqAccountancyCUET Accountancy 2023 28 May Shift 12026
Match List - I with List - II.

Choose the correct answer from the options given below:
Q58hardmcqAccountancyCUET Accountancy 2023 29 May Shift 22026
W Ltd has given you following information:ItemAmountMachinery (Opening Balance) Machinery (Closing Balance) Accumulated Depreciation (Opening Balance) Accumulated Depreciation (Closing Balance) During the year, a machine costing with accumulated depreciation of was sold for . Calculate Net Cash Flow from Investing Activities.
Q59easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Which one of the following activities relate to financing activities?
Q60mediummcqAccountancyCUET Accountancy 2023 11 June Shift 32026
Cave Ltd. made a profit of Rs. after charging depreciation of Rs. on assets and a transfer to general reserve of Rs. . The Goodwill amortised was Rs. and gain on sale of machinery was Rs. . Operating profit before working capital changes will be:
Q61mediummcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Which among the following are the non-cash items?A. Deferred TaxB. Goodwill write-offC. DepreciationD. Increase in StockChoose the correct answer from the options given below:
Q62easymcqAccountancyCUET Accountancy 2023 11 June Shift 32026
Calculate the amount of cash from sale of machinery from the following items:A machine costing Rs. having book value of Rs. is sold for Rs. and depreciation charged during the year was Rs. . The opening and closing balance in machinery account was Rs. 1,72,000$ respectively.
Q63mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
In the above case study if amount of Goodwill is increasing in current year, then it will be classified in:
Q64mediummcqAccountancyCUET Accountancy 2023 20 June Shift 22026
Arrange the following components in the correct presentation sequence for constructing a Cash Flow Statement (Indirect Method) under AS-3.A. Calculation of cash flow from Operating ActivitiesB. Calculation of cash flow from Financing ActivitiesC. Calculation of net increase/decrease in cash and cash equivalents during the yearD. Calculation of cash flow from Investing ActivitiesE. Calculation of net profit before tax and extraordinary itemsChoose the correct answer from the options given below:
Q65mediummcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
Match List - I with List - II.List - I ||| List - II(A) Bank overdraft ||| (I) Non cash item(B) Dividend received ||| (II) Financing activity(C) Provision for doubtful debts ||| (III) Operating activity(D) Cash received from sale of goods ||| (IV) Investing activityChoose the correct answer from the options given below :
Q66mediummcqAccountancyCUET Accountancy 2023 20 June Shift 22026
Based on the operational data provided below, calculate the net cash paid for inventory during the year:\begin{tabular}{|l|r|}\hline\textbf{Particulars} & \textbf{Amount (Rs.)} \ \hlineInventory at the beginning & 40,000 \ \hlineCredit Purchases & 1,60,000 \ \hlineInventory at the end & 38,000 \ \hlineTrade payables at the beginning & 14,000 \ \hlineTrade payables at the end & 14,500 \ \hline\end{tabular}
Q67mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Arrange the following into correct sequence while computing cash flow from operating activities.(a) Compute Net Profit before tax after making necessary adjustments.(b) Compute operating profit before working capital changes by making adjustment for non-cash and non-operating activities.(c) Calculate the difference between opening and closing balance in statement of profit and loss.(d) Compute operating profit by making adjustment for working capital changes.(e) Calculate cash generated/cash used from operating activities by deducting tax paid from operating profit.Choose the correct answer from the options given below:
Q68easymcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Which of the following does not result in an outflow of cash?(A) Depreciation(B) Loss on sale of fixed assets(C) Purchase of fixed assets(D) Goodwill written offChoose the correct answer from the options given below:
Q69easymcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Separate disclosure of cash flows from ________ activities is important because they represent the extent to which expenditure have been made for resources intended to generate future income and cash flows:
Q70mediummcqAccountancyCUET Accountancy 2025 13 May Shift 22026
Match List-I with List-II based on Cash Flow Statement classifications:List-IList-II(A) Operating Activities(I) Current Investment(B) Investing Activities(II) Dividends paid on equity and preference capital(C) Financing Activities(III) Cash receipt from disposal of fixed assets including intangibles(D) Cash equivalents(IV) Cash receipts from royalties, fees, commissions and other revenuesChoose the correct answer from the options given below:
Q71mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
On 1st April 2020, the balance of furniture of ABC Ltd. was Rs. 20,000. During the year furniture costing Rs. 4,000 was sold at a gain of Rs. 3,000. Depreciation was charged on it Rs. 5,000. The balance of furniture on 31.3.21 was Rs. 28,000. The amount of furniture purchased was:
Q72easymcqAccountancyCUET Accountancy 2025 14 May Shift 22026
Match the transaction classifications in List-I with their corresponding examples in a Cash Flow Statement (AS-3) listed in List-II:List-IList-II(A) Operating activity(I) Bank(B) Investing activity(II) Redemption of preference shares(C) Financing activity(III) Purchase of machinery(D) Cash equivalents(IV) Cash receipt from trade receivables.Choose the correct option from the answers given below:
Q73mediummcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
Match List I with List II in context of cashflow statementLIST IA. Sale of fixed assetB. Purchase of GoodwillC. Tax PaidD. Dividend Paid LIST III. Outflow in operating activitiesII. Inflow in Investing ActivitiesIII. Outflow in Investing ActivitiesIV. Outflow in Financing Activities Choose the correct answer from the options given below:
Q74mediummcqCUET AccountancyCUET Accountancy 2025 15 May Shift 12026
Match List-I with List-IIList-IList-II(A) Cash Outflows from financing activities(I) Redemption of debentures(B) Cash Inflows from operating activities(II) Current Investment(C) Cash and cash equivalents(III) Cash from royalties, fees, commissions and other revenues(D) Cash Inflows from investing activities(IV) Cash receipt from disposal of fixed assets including intangiblesChoose the correct answer from the options given below:
Q75mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Find out Net Profit before tax from the above informations:
Q76mediummcqAccountancyCUET Accountancy2026
Arrange the following items in the correct order of presentation in a standard Cash Flow Statement:(A) Cash and cash equivalents at the end(B) Cash and cash equivalents at the beginning(C) Purchase of property(D) Proceeds from Issuance of BondsChoose the correct answer from the options given below:
Q77easymcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
From the following information of I Ltd., calculate Net Increase / Decrease in cash and cash equivalents during the year 2021-22.i) Cash flow from Operating Activities: Rs. ii) Cash used in investing Activities: Rs. iii) Cash flow from financing activities: Rs.
Q78easymcqCUET AccountancyCUET Accountancy 2025 16 May Shift 12026
Cash Flow Statement is a critical component of financial reporting and is prepared in accordance with which Accounting Standard?
Q79mediummcqAccountancyCUET Accountancy 2022 20 July Shift 12026
Arrange the following items to be in order while making Cash Flow Statement as per AS.3(a) Income Tax paid(b) Purchase of Furniture(c) Goodwill written off(d) Debentures issued(e) Shares purchasedChoose the correct answer from the options given below:
Q80easymcqCUET AccountancyCUET Accountancy 2025 16 May Shift 12026
Arrange the following structural parts/sections in the standard order of presentation followed while preparing a Cash Flow Statement from top to bottom:(A) Cash and cash equivalents (Closing/Net Change balancing summary)(B) Investing activity(C) Operating Activity(D) Financing activityChoose the correct answer from the options given below:
Q81mediummcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
Which among the following are sources of cash inflow from Investing Activities ?(A) Dividend Received from investment(B) Cash Receipt from Disposal of shares(C) Cash Receipt from Disposal of Fixed Assets(D) Cash proceeds from issuing Shares and DebenturesChoose the correct answer from the options given below :
Q82mediummcqAccountancyCUET Accountancy 2025 24 May Shift 12026
Cash advances and loans made by financial enterprises are usually classified as ___________ activity in a Cash Flow Statement.
Q83hardmcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Read the following information to answer.On the basis of case study given below, answer the question which follows:"Mikku on alumni of IIT Delhi, initiated his start-up "Gajanan Ltd.," in the year 2016. His profit in the year 2020-21 after all appropriation was Rs. . This profit was arrived after taking following items into consideration:ParticularsRs.Loss on Sale of fixed Assets Goodwill written off Transfer to reserve Provision for tax Interest on Debentures paid Other Details are:Particulars2020 (in Rs.)2021 (in Rs.)Prepaid Expenses Accrued interest Trade payables Inventories Cash flow from Operating Activities will be Rs. ________
Q84mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Cash from operations will be ifTotal sales Rs. Credit sales Rs. Total Purchases Rs. Credit Purchases Rs. Cash Operating expenses Rs.
Q85easymcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Which of the following will be added to operating profit before working capital changes, while preparing Cash Flow statement using the indirect method?
Q86mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Which one of the following statement is false?
Q87mediummcqAccountancyCUET Accountancy 2025 29 May Shift 22026
Dividend received for a trading (non-financing) organization is:
Q88easymcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
Sale of copy rights are considered as a part of
Q89hardmcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Ltd made a profit of after charging depreciation of on Assets, transfer to General Reserve , Written off Goodwill , Profit on sale of Asset , increase in Debtors , increase in creditors , increase in prepaid expenses and decrease in outstanding expenses . What will be the cash from operating activities?
Q90easymcqAccountancyCUET Accountancy 2025 30 May Shift 22026
If the net profits earned during the year is Rs. 50,000 and the amount of debtors at the beginning and the end of the year is Rs. 10,000 and Rs. 20,000 respectively, then the cash from operating activities will be equal to:
Q91mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Which one of the following is not a 'Cash Outflow'?
Q92mediummcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Find out cash from Financing Activities from the following information:ItemAmountIssue of Equity Shares Redemption of Preference Shares Interim Dividend Paid Interest on Debentures Issue of Debentures Choose the correct answer from the options given below:
Q93easymcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
Cash payment to and on behalf of employees is:
Q94mediummcqAccountancyCUET Accountancy 2023 29 May Shift 22026
A part of fixed Assets costing (Book value ) was sold at a gain of . How will this transaction affect the cash flow statement?
Q95easymcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
If the net profit earned during the year is Rs. and the amount of Bills receivables in the beginning and the end of the year is Rs. and Rs. respectively, then cash flow from operating activities will be:
Q96easymcqAccountancyCUET Accountancy 2022 30 Aug Shift 22026
If debentures are converted into equity shares, it is a/an : _____
Q97easymcqAccountancyCUET Accountancy 2022 23 Aug Shift 2 PYQs2026
Match List - I with List - II.List - I ||| List - II(A) Operating Activities ||| (I) Issue of equity shares(B) Investing Activities ||| (II) Purchase of Marketable securities(C) Financing Activities ||| (III) Cash sales(D) Cash Equivalent ||| (IV) Purchase of fixed assetsChoose the correct answer from the options given below :
Q98mediummcqAccountancyCUET Accountancy 2022 20 Aug Shift 22026
Read the following information to answer.On the basis of case study given below, answer the question which follows:"Mikku on alumni of IIT Delhi, initiated his start-up "Gajanan Ltd.," in the year 2016. His profit in the year 2020-21 after all appropriation was Rs. . This profit was arrived after taking following items into consideration:ParticularsRs.Loss on Sale of fixed Assets Goodwill written off Transfer to reserve Provision for tax Interest on Debentures paid Other Details are:Particulars2020 (in Rs.)2021 (in Rs.)Prepaid Expenses Accrued interest Trade payables Inventories Operating Profit before working capital changes will be Rs. ________
Q99mediummcqAccountancyCUET Accountancy 2022 8 Aug Shift 22026
How sale of equipment Rs. (Book value Rs. ) should be shown in the cash flow statement?
Q100mediummcqAccountancyCUET Accountancy 2023 29 May Shift 22026
Separate disclosure of cash flows arising from Financing Activities is important because:
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How many Cash Flow questions are on ExamTest.live?▼
We have 103 Cash Flow questions spread across 2 pages, covering easy, medium, and hard difficulty levels with detailed explanations.
Are Cash Flow MCQs free?▼
Yes. All Cash Flow questions, answers, and explanations on ExamTest.live are completely free. No account or subscription required.
Which exams include Cash Flow questions?▼
Cash Flow questions are commonly asked in Accountancy, CUET Accountancy. You can filter by exam using the links above.
How do I practice Cash Flow questions effectively?▼
Start with easy questions to build confidence, then tackle medium and hard ones. Use the filter buttons to sort by difficulty. Reveal the answer only after attempting each question, and read the explanation thoroughly.