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Cash-flow Statement

Total questions: 100

Worksheet time: 56mins

Name
Class
Date
1.

The amount of cash moving into and out of a business

a)

Cash Flow

b)

Net Worth

2.

selling an asset would be an example of

a)

cash inflow

b)

cash outflow

3.

Money received from a business investor would be an example of

a)

cash inflow

b)

cash outflow

4.

paying the rent would be an example of

a)

cash inflow

b)

cash outflow

5.

purchasing an asset would be an example of

a)

cash inflow

b)

cash outflow

6.

shows the movement of cash during a specific time frame that has already occured

a)

cash flow statement

b)

cash flow projection

7.

Ideally, the net cash flow should be

a)

positive

b)

negative

8.

the future plan of all money transactions for a specific time frame

a)

cash flow statement

b)

cash flow projection

9.

Which is not a category of cash flow?

a)

Operating

b)

Investing

c)

Financing

d)

Current Assets

10.

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

Cash payments for purchasing inventory

a)

Operating

b)

Investing

c)

Financing

11.

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


Cash received from a business investor

a)

Operating

b)

Investing

c)

Financing

12.

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


cash payments for equipment

a)

Operating

b)

Investing

c)

Financing

13.

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


cash received from sales of services

a)

Operating

b)

Investing

c)

Financing

14.

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


Cash payment made to bank to pay down principal on long-term loan

a)

Operating

b)

Investing

c)

Financing

15.

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


Cash payments to employees for payroll

a)

Operating

b)

Investing

c)

Financing

16.

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


Cash received from the sale of property

a)

Operating

b)

Investing

c)

Financing

17.

how much cash a business generates from it's core business operations - selling products or services

a)

Operating Activities

b)

Financing Activities

c)

Investing Activities

18.

how much cash a business generates from it's core business operations - selling products or services

a)

Operating Activities

b)

Financing Activities

c)

Investing Activities

19.

how much cash a business generates from selling a non-current asset or how much they spend to acquire a non-current asset

a)

Operating Activities

b)

Financing Activities

c)

Investing Activities

20.

how much cash is received from the investment of a business owner, cash received from a bank loan, and the cash paid for a bank loan.

a)

Operating Activities

b)

Financing Activities

c)

Investing Activities

21.

Depreciation expense

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

22.

Proceeds from the sale of equipment used in the business

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

23.

Declaration and payment of dividends on company's stock.

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

24.

An increase in the balance in a retailer's Merchandise Inventory.

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

25.

An increase in the balance in Accounts Payable.

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

26.

The purchase of a new delivery truck to be used in the business.

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

27.

A decrease in the balance of Accounts Receivable.

a)

Operating

b)

Investing

c)

Financing

d)

Supplemental

28.

Based on the above information, what amount will the corporation report as Net Cash Provided by Operating Activities on the cash flow statement?

a)

65, 000

b)

125, 000

c)

155, 000

29.

What amount will the corporation report as the Net Cash Provided by Operating Activities on the cash flow statement?

a)

225, 000

b)

235, 000

c)

253, 000

30.

What amount will be reported under Cash From Investing Activities?

a)

3, 000

b)

8, 000

c)

13, 000

31.

paying the rent would be an example of

a)

cash inflow

b)

cash outflow

32.

selling an asset would be an example of

a)

cash inflow

b)

cash outflow

33.

shows the movement of cash during a specific time frame that has already occured

a)

cash flow statement

b)

cash flow projection

34.

Which is not a category of cash flow?

a)

Operating

b)

Investing

c)

Financing

d)

Current Assets

35.

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


cash payments for equipment

a)

Operating

b)

Investing

c)

Financing

36.
Which accounting  standard  is  applicable  while  preparing  a  cash  flow  statement ? 
a)
AS-4
b)
AS-3 
c)
AS-3(Revised) 
d)
Schedule  III 
37.
While  preparing a cash flow  statement  business  activities are  classified into ? 
a)
03 categories
b)
06 categories
c)
04 categories
d)
02 categories 
38.

A cash flow statement shows an overview of money flowing in and out of a company

a)

True

b)

False

39.
Cash Flow Statement is based upon
 
a)
Cash basis of accounting
b)
Accrual basis of accounting
c)
Credit basis of accounting 
d)
None of the above
40.
Which of the following statements are false?
A) Cash Flow Statement is helpful in the formation of policies.
B) Cash Flow Statement is useful for external analysis
C) Cash Flow Statement is helpful in estimating future cash flow 
a)
Both A and B
b)
Both A and C
c)
Both B and C 
d)
None of the above
41.
Cash from operating activities consist of ____
a)
Operational Net Profit
b)
Decrease in CA
c)
Increase in CL
d)
All
42.
While calculating Operating Net Profit which of the following is added to Net profit ____
a)
Refund of Tax
b)
Dividend received
c)
Transfer to General Reserve
d)
Gain on sale of assets
43.
Cash deposited into bank will result in ____ of cash
a)
Inflow
b)
Outflow
c)
No flow
d)
All
44.

What reports income and spending?

a)

investment income

b)

financial plan

c)

cash flow statement

d)

fixed expense

45.

What are results from salaries, rental, dividend etc,?

a)

income

b)

assets

c)

expense

d)

liabilities

46.
You have a surplus when...
a)
Your income is higher than your expenses
b)
Your expenses are higher than your income
c)
You don't make enough money
d)
A check payment is declined
47.
You have a surplus when...
a)
Your income is higher than your expenses
b)
Your expenses are higher than your income
c)
You don't make enough money
d)
A check payment is declined
48.
The money that goes into and out of your wallet and bank accounts.
a)
Budget Variance
b)
Cash Flow
c)
Interest
d)
Supply
49.
The money that you take in or receive from a job/career.
a)
Income
b)
Expense
c)
Interest
d)
Supply
50.

A utility bill is an example of

a)

an asset

b)

an expense

c)

a liability

d)

a cash inflow

51.

A utility bill is an example of

a)

an asset

b)

an expense

c)

a liability

d)

a cash inflow

52.

Money received for work or other sources such as interest earned, child support, alimony, or dividends from stocks.

a)

income

b)

net pay

c)

gross pay

d)

expenses

53.

Net Cashflow =

a)

Income - Expense

b)

Asset - Liability

c)

Expense - Income

d)

Liability - Asset

54.
Cash Flow Statement is based upon
 
a)
Cash basis of accounting
b)
Accrual basis of accounting
c)
Credit basis of accounting 
d)
None of the above
55.
Which of the following statements are false?
A) Cash Flow Statement is helpful in the formation of policies.
B) Cash Flow Statement is useful for external analysis
C) Cash Flow Statement is helpful in estimating future cash flow 
a)
Both A and B
b)
Both A and C
c)
Both B and C 
d)
None of the above
56.
Cash from operating activities consist of ____
a)
Operational Net Profit
b)
Decrease in CA
c)
Increase in CL
d)
All
57.
Purchase of goodwill will appear in ____ activity?
a)
Operating
b)
Investing
c)
Both
d)
None
58.
Purchase of goodwill will appear in ____ activity?
a)
Operating
b)
Investing
c)
Both
d)
None
59.
Cash deposited into bank will result in ____ of cash
a)
Inflow
b)
Outflow
c)
No flow
d)
All
60.
Cash deposited into bank will result in ____ of cash
a)
Inflow
b)
Outflow
c)
No flow
d)
All
61.
Payment of rent relates to _____ activity
a)
Operating
b)
Financing
c)
Investing
d)
All
62.
Dividend received by the financing company is classified under ______ activity.
a)
Operating
b)
Financing
c)
Investing
d)
None
63.
Dividend received by the financing company is classified under ______ activity.
a)
Operating
b)
Financing
c)
Investing
d)
None
64.
Which of the following is an example of a cash out-flow for a business?
a)
payments to creditors
b)
sale of goods
c)
payment from debtors
d)
receiving a loan from the bank
65.
Issue of share capital is _____ activity
a)
Operating activity
b)
Financing activity
c)
Investing activity
d)
Cash Equivaleants
66.
  The following items would be classified as operating activities on the statement of cash flows
a)
(a)  Payment for inventory, payments for salaries, cash received from sale of goods
b)
(a)  Payments on loan, payments for taxes, payments for rent
c)
(a)  Acquisitions of equipment, payment of dividends , revenue
d)
(a)  Proceeds from borrowing ,payments of dividends, purchases of supplies
67.
  The following items would be classified as financing activities on the statement of cash flows
a)
(a)  Payments for inventory, payments to lenders, payments for taxes
b)
(a)  Sale of goods, repayment of debt, loans to others
c)
(a)  Proceeds from borrowing, payment of dividends , repayment of debt
d)
(a)  Loans to others, returns from loans to others, acquisition of land
68.
  Which item may be of concern when analyzing cash flow from operating activities?
a)
Repayment of debt
b)
  payment of dividends
c)
  increasing inventories
d)
(a)  decreasing accounts receivable
69.
Which accounting  standard  is  applicable  while  preparing  a  cash  flow  statement ? 
a)
AS-4
b)
AS-3 
c)
AS-3(Revised) 
d)
Schedule  III 
70.
Which  of  the  following are/is  the component of  cash equivalents 
a)
Cash  credit 
b)
Short  term  deposits 
c)
marketable  securities 
d)
All 
71.
Which  of  the  following are/is  the component of  cash equivalents 
a)
Cash  credit 
b)
Short  term  deposits 
c)
marketable  securities 
d)
All 
72.
Rent received  by a  builder  will  be  classified  under  which  activity 
a)
Financing 
b)
Operating 
c)
Investing 
d)
None  of these  
73.
Dividend  paid  by  a  non-financing  company  will  be  classified  as  
a)
Operating  activity 
b)
Investing activity  
c)
Financing  activity 
74.
Furniture  of  book value  Rs25000 (accumulated  Dep . Rs8000) was  sold  for  Rs15000. And  furniture  costing Rs17000 purchased  on same  date . 
What  will  be  net  inflow/outflow  from  investing  activities? 
a)
15000 inflow
b)
17000 outflow
c)
2000 outflow
d)
22000 inflow 
75.
Interest  paid  by  a  bank is an  example  of? 
a)
Operating activity
b)
Investing  activity
c)
Financing  activity 
76.
Which  of  the  following is  an  example of  cash from financing  activity 
a)
Sale  of investments 
b)
Purchase of  furniture 
c)
Issue  of  debentures 
d)
Commission received 
77.
Atharv  limited  issued 25000 equity  shares of  Rs10 each to  vendors  for the  purchase  of  furniture  and 20000 equity shares of Rs10 each at 20% premium  for  cash . 
What  will be the net  inflow/outflow  from financing  activities 
a)
Rs490000 inflow 
b)
Rs250000 inflow 
c)
Rs240000 inflow 
d)
Rs10000 inflow 
78.

CFS stands for

a)

Cash Fuel Statement

b)

Cash Flows Statement

c)

Cash Flow Statement

d)

Cash Fast Statement

79.

A Cash Flow Statement is similar to the

a)

Balance Sheet

b)

Income Statement

c)

Budget

d)

Statement of Receipts and Payments

80.

The purpose of a Cash Flow Statement is

a)

to determine net amount of cash generated

b)

to evaluate firm's ability to meet obligations

c)

to assess long term debt arrangements

d)

review non current asset structure

e)

all of the above

81.

Operating does not include

a)

cash sales

b)

collections from Debtors

c)

GST collected

d)

sale of a non current asset

82.

Revenue amounts are not included in the Cash Flow Statement

a)

False

b)

True

83.

Which is not an inflow of financing

a)

capital contribution

b)

loan received

c)

capital invested in the form of a Vehicle

84.

Paying interest is

a)

Investing

b)

Financing

c)

Operating

85.

Accounts Receivable can also be known as

a)

Creditors

b)

Debtors

c)

Bank Account

d)

People that you owe money to

86.

Accounts Payable is also known as......

a)

Debtors

b)

Creditors

c)

People you are going to get money from

d)

Accounts Paid

87.

The Cash Flow Statement is prepared on what basis?

a)

GST inclusive

b)

GST exclusive

c)

timely

d)

difficult

88.

When calculating Cash from Accounts Receivable what are the first two lines of the formula?

a)

Opening Accounts Receivable

plus credit purchases (invoices received)

b)

less bad debts

less discount allowed

c)

Opening Accounts Receivable

plus credit sales (invoices issued)

d)

less closing Accounts Receivable

equals Amount received from Accounts Receivable

89.

What are the first two lines in the formula to calculate Cash paid to Accounts Payable?

a)

Opening Accounts Payable

plus Credit Purchases (invoices received)

b)

Opening Accounts Payable

plus Cash Purchases

c)

Opening Accounts Payable

less bad debts

d)

Opening Accounts Payable

less Closing Accounts Payable

90.

Cash flow Statement for the ____________ __________ 31 March 2021

(a)  

91.

Total Receipts - Total Payments = Net increase / (decrease) in cash. But what else also equals Net increase / (decrease) in cash?

a)

Total Profit

b)

Revenue - expenses

c)

Opening Bank Balance

d)

Closing Bank Balance

less the Opening Bank Balance

92.

Be as Honest as Possible - I feel I understand Cashflow Statements and how to work out Cash from Accounts Receivable and Cash paid to Accounts Payable.

a)

Not at all, I do not get it at all. Please help me!

b)

Some of it. I feel I need to go through my notes again and need time to learn it.

c)

Most of it. If I do some more examples I'm sure it will all make sense.

d)

Yes, I am comfortable I understand Cash flow statements.

93.

Which Two items would be included in a cash flow statement?

a)

Depreciation

b)

Insurance Direct Debit

c)

Insurance paid in advance

d)

Wages

94.

Which 3 items would be included in a cash flow statement?

a)

Cash received from Accounts Receivable

b)

Cash paid to Accounts Payable

c)

Opening Bank

d)

Owner took supplies for own use

95.

Purchase of supplies on credit

a)

Operating Inflow

b)

Operating Outflow

c)

Non-Cash Transaction

d)

Investing Outflow

96.

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

Cash payments for purchasing inventory

a)

Operating

b)

Investing

c)

Financing

97.

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


cash payments for equipment

a)

Operating

b)

Investing

c)

Financing

98.

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


Cash received from the sale of property

a)

Operating

b)

Investing

c)

Financing

99.

How much cash a business generates from it's core business operations - selling products or services

a)

Operating Activities

b)

Financing Activities

c)

Investing Activities

100.

How much cash is received from the investment of a business owner, cash received from a bank loan, and the cash paid for a bank loan.

a)

Operating Activities

b)

Financing Activities

c)

Investing Activities

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