Free Printable Cash Flows

Worksheets

Cash Flows

Total questions: 24

Worksheet time: 14mins

Name

Class

Date

Cash Flow Statement is based upon

Cash basis of accounting

Accrual basis of accounting

Credit basis of accounting

None of the above

Cash from operating activities consist of ____

Operational Net Profit

Decrease in CA

Increase in CL

All

Purchase of machinery will appear in ____ activity?

Operating

Investing

Both

None

Cash deposited into bank will result in ____ of cash

Inflow

Outflow

No flow

All

Payment of rent relates to _____ activity

Operating

Financing

Investing

All

Which of the following is an example of a cash out-flow for a business?

payments to creditors

sale of goods

payment from debtors

receiving a loan from the bank

If a cashflow forecast suggests that a firm will run out of cash, which would help the problem?

purchase more fixed assets

repay a bank loan

pay suppliers immediately

delay paying suppliers

Issue of share capital is _____ activity

Operating activity

Financing activity

Investing activity

Cash Equivaleants

The following items would be classified as operating activities on the statement of cash flows

(a) Payment for inventory, payments for salaries, cash received from sale of goods

(a) Payments on loan, payments for taxes, payments for rent

(a) Acquisitions of equipment, payment of dividends , revenue

(a) Proceeds from borrowing ,payments of dividends, purchases of supplies

10.

The following items would be classified as investing activities on the statement of cash flows

(a) Sale of goods , receipt of dividends, repurchase of firms own stock

(a) Proceeds from borrowing, payment of dividends, receipt of dividends

(a) Sale of property, purchase of equity securities, loan to others

(a) Proceeds from borrowing, payment of dividends, receipt of dividends

11.

The following items would be classified as financing activities on the statement of cash flows

(a) Payments for inventory, payments to lenders, payments for taxes

(a) Sale of goods, repayment of debt, loans to others

(a) Proceeds from borrowing, payment of dividends , repayment of debt

(a) Loans to others, returns from loans to others, acquisition of land

12.

Which item may be of concern when analyzing cash flow from operating activities?

Repayment of debt

payment of dividends

increasing inventories

decreasing accounts receivable

13.

Cash flow is a measurement of the debt of a company

True

False

14.

Cash flows are completed every two years

True

False

15.

Cash flows relate only to the sales of goods

True

False

16.

A business aims for a positive cash flow

True

False

17.

Cash flows ignore payments from accounts

True

False

18.

Wages is an item found in the cash flow statement

True

False

19.

A positive cash flow is when outflows are greater than inflows

True

False

20.

A car payment is not recorded in the cash flow statement

True

False

21.

Account receivable when paid are an inflow item

True

False

22.

Purchases of stock are an inflow

True

False

23.

Are wages an expense or an income

Expense

Income

24.

Interest received from a bank is an example of what?

Expense

Outflow

Inflow

None of the above

Reset

Cash Flows

Total questions: 24

Worksheet time: 14mins

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