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Cash Flow Statement Questions

Practice 13 Cash Flow Statement questions with detailed answers and explanations. Free MCQs, PYQs, and mock test questions for NEET, JEE, GATE, SSC and more.

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13
Total Questions
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6
Easy
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Medium
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2
Hard
Practice by Exam:CUET Accountancy(7)Accountancy(6)

About Cash Flow Statement — practice questions, PYQs & concepts

Cash Flow Statement is a frequently-tested topic on CUET Accountancy, Accountancy. ExamTest.live currently lists 13 Cash Flow Statement 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 Statement weight in competitive exams

Across our Cash Flow Statement question bank, the largest sources are CUET Accountancy (7) and Accountancy (6). Click any exam chip above to drill down to that exam-specific question set.

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  • Start easy: 6 easy Cash Flow Statement questions are available — build fluency before moving up.
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All Cash Flow Statement Questions(1–13 of 13)

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Q1hardmcqCUET AccountancyCUET Accountancy 16 July Shift 22026
Operating profit before working capital changes amounted to ₹85,000. The following further information is given:Particulars31.3.2020 (₹)31.3.2019 (₹)Cash36,00030,000Trade receivable18,00012,000Provision for tax9,0008,000Trade payables20,00016,000Bank overdraft18,000-The Net cash flow from operating activities after tax is:
Q2mediummcqCUET AccountancyCUET Accountancy 16 July Shift 22026
Identify the items not to be shown under Financing activities while making a cash flow statement:A. Payment of dividend and interestB. Interest paid by financial enterpriseC. Redemption of debenturesD. Proceeds from issue of equity sharesE. Loss due to theftChoose the correct answer from the options given below:
Q3easymcqCUET AccountancyCUET Accountancy 16 July Shift 22026
Which of the following is an inflow of cash in financing activities?
Q4mediummcqCUET AccountancyCUET Accountancy 16 July Shift 22026
Match the activities in List I with their correct corresponding examples in List II with regard to Cash Flow Statement:List IList IIA. Operating activityI. Raising of loanB. Investing activityII. Current investmentC. Financing activityIII. Selling of investmentD. Cash and Cash equivalentIV. Buying of raw materialChoose the correct answer from the options given below:
Q5easymcqCUET AccountancyCUET Accountancy 16 July Shift 22026
If the net profit earned during the year is ₹50,000 and the amount of depreciation charged during the year is ₹15,000, then the cash flow from operating activities (assuming no working capital adjustments) will be equal to ₹ _______.
Q6easymcqAccountancyCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026
Dividend received is classified as:
Q7easymcqAccountancyCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026
While preparing Cash Flow Statement, purchase of goodwill is treated as:
Q8hardmcqAccountancyCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026
Identify the correct sequence of the following steps involved in calculating cash flows from operating activities of a company:(A) Operating profit before working capital changes(B) Cash generated from operations(C) Income tax paid(D) Net cash flow from operating activities(E) Goodwill amortised Choose the correct answer from the options given below:
Q9easymcqAccountancyCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026
Match List-I with List-II:List-I (Items of cash flow)(A) Purchase of tangible assets(B) Issue of shares(C) Increase in current assets(D) Marketable securitiesList-II (Type of activity)(I) Operating activity(II) Cash and cash equivalents(III) Investing activity(IV) Financing activityChoose the correct answer from the options given below:
Q10mediummcqAccountancyCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026
Calculate the resulting cash flow and state the nature of cash flow from the following information:Acquired machinery for by issuing a cheque.
Q11mediummcqAccountancyCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026
Arrange the following steps in the proper sequence when preparing a Cash Flow Statement:(A) Net cash flow from operating activities(B) Cash flow from financing activities(C) Cash flow from investing activities(D) Calculate net profit before tax and extraordinary items in working notes Choose the correct answer from the options given below:
Q12mediummcqCUET AccountancyCUET Accountancy 2025 2 June Shift 22026
Cash Inflows from Financing Activities do not include:
Q13easymcqCUET AccountancyCUET Accountancy 2025 2 June Shift 22026
Cash received from the issue of debentures by a trading organization is classified under which activity in a cash flow statement?

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We have 13 Cash Flow Statement questions spread across 1 pages, covering easy, medium, and hard difficulty levels with detailed explanations.
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Cash Flow Statement questions are commonly asked in CUET Accountancy, Accountancy. You can filter by exam using the links above.
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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.