The Cash Flow Statement - XII- Accountancy

Cash from operating activities consists of

• Operating Profit

• Decrease/Increase in Current Assets

• Decrease/Increase in Current Assets

• All of the Above

Statement of cash flows includes

• Financing Activities

• Operating Activities

• Investing Activities

• All of the Above

Selling of any non- current asset would be an example of

• Operating activity

• Financing activity

• Investing activity

• Cash inflow in recurring nature

While calculating operating profit which will be added to net profit

• Profit on Sale of Asset

• Increase in General Reserves

• Interest received

• Interest paid

Cash Flow Statement is based upon

• Cash basis of accounting

• Accrual basis of accounting

• None of the above

Ideally, the net cash flow should be

• positive

• negative

In the case of financial enterprises, the cash flow resulting from interest and dividend received and interest paid should be classified as cash flow from

• Operating activities

• financing activities

• Investing activities

Issue of bonus shares and conversion of debentures into equity are shown as a footnote to the Cash Flow Statement.

• True

• False

Which is not a category of cash flow?

• Operating

• Investing

• Financing

• Current Assets

The following would appear in which section of the cash flow statement?

Cash payments for purchasing inventory

• Operating

• Investing

• Financing