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IAS 7 STATEMENT OF CASH FLOWS

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

Statement of cash flows governed by ......

a)

IAS 33

b)

IAS 12

c)

IAS 7

d)

IAS 16

2.

The major activities highlighted by Statement of Cash flows international standards are....

a)

Operating Activities

b)

Investing Activities

c)

Financing Activities

d)

All the above

3.

The following are the elements to adjust the noncash flow items except.....

a)

Depreciation

b)

Loss on disposal

c)

Finance cost paid

d)

Finance cost incurred

4.

The following are deemed to be cash and cash equivalents as per the standards except

a)

Cash

b)

Money in bank

c)

3 months fixed deposits

d)

Long term investments

5.

Dividend paid is part of the .....

a)

Financing activities

b)

Operating activities

c)

Investment activities

d)

None of the above

6.

Increase in receivables will be shown in ........

a)

Financing Activities

b)

Investing activities

c)

Movement in working capital

d)

None of the above

7.

Cash and cash equivalents at 31st March 2018 = $ (40,000) and 1st April 2017=$135,000. How much is the movement in cash flow for year ended 31st March 2018?

a)

Increase $ 175,000

b)

Decrease $ 175,000

c)

Increase $95,000

d)

Decrease $95,000

8.

Inventory at 1st January 2018 = $ 60,000 and movement in inventory in SOCF shows ($20,000). What is the inventory as at 31st December 2018?

a)

$40,000

b)

$100,000

c)

$140,000

d)

$80,000

9.

Issue of debentures, Redemption of debentures, issue of shares and dividend payment will be shown in ......

a)

Adjustments for

b)

Investing activities

c)

Financing activities

d)

Operating activities

10.

What is the relevant workings need to shown to compute profit or loss before tax ?

a)

Tax ac

b)

Retained earnings ac

c)

Profit before tax ac

d)

Non of the above