Cashflow by AccountsMan

Conditions to call and investment as Cash Equivalent are

• Readily Convertible

• Short Term

• Significant Risk

• All of the above

Treatment of interest income for non-financial enterprise under indirect method

• Financing Inflow

• Investing Inflow

• Operating = Add to Net Profit

• Operating = Deduct from Net Profit

Average Stock is 15,000

Opening Stock is 17,500

Changes in working capital will be ?

• 2,000

• • - 2,000

• 5,000

• • - 5,000

Savings bank balance is

• Cash

• Cash Equivalent

• Both

• None

Dividend received by a Non-Financial Enterprise

• Operating Cash Inflow

• Investing Cash Inflow

• Financing Cash Inflow

• None of the above