Cash Flow Statement Questions

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:

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:

Which of the following is an inflow of cash in financing activities?

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:

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 ₹ _______.

Dividend received is classified as:

While preparing Cash Flow Statement, purchase of goodwill is treated as:

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:

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:

Calculate the resulting cash flow and state the nature of cash flow from the following information:Acquired machinery for $\text{₹ }3,50,000$ by issuing a cheque.

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:

Cash Inflows from Financing Activities do not include:

Cash received from the issue of debentures by a trading organization is classified under which activity in a cash flow statement?