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Cash Flow Statement
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» L-16: Cash Flow Statement
Objective Questions (MCQs)
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Cash Flow Statement
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»
Bihar Board
»
Class 12th
»
English Medium
»
Commerce
»
Accountancy
» L-16: Cash Flow Statement
Objective Questions (MCQs)
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Multiple Choice
VVI
Verified
ID- 4958
BSEB, 2018
1. Which of the following activity comes under Financial Activities:
(A) Receipts from issuance of Equity Shares
(B) Cash Sales
(C) Cash at Bank
(D) Purchase of Debentures
Multiple Choice
Verified
ID- 4959
BSEB, 2018
2. Which one of the following is a non-cash item?
(A) Depreciation
(B) Goodwill written off
(C) Both (A) and (B)
(D) None of these
Multiple Choice
VVI
Verified
ID- 4960
BSEB, 2010, 18
3. Cash Flow Statement is related:
(A) AS-3
(B) AS-6
(C) AS-9
(D) AS-12
Multiple Choice
VVI
Verified
ID- 4961
BSEB, 2018
4. Cash from operating activities will decrease due to:
(A) Increase in current assets
(B) Decrease in current liabilities
(C) Neither of the two
(D) Both (A) and (B)
Multiple Choice
Verified
ID- 4962
5. Which of the following items is not considered cash equivalents?
(A) Cash at Bank
(B) Commercial Papers
(C) Treasury Bills
(D) Investment
Multiple Choice
VVI
Verified
ID- 4963
BSEB, 2019
6. Cash sales are:
(A) Operating Activity
(B) Investing Activity
(C) Financing Activity
(D) None of these
Multiple Choice
Verified
ID- 4964
7. If net Profit is ₹ 35,000 after writing off goodwill ₹6,000 and loss on sale of furniture ₹ 1,000, cash flow from operating activities will be:
(A) ₹35,000
(B) ₹42,000
(C) ₹29,000
(D) ₹28,000
Multiple Choice
VVI
Verified
ID- 4965
8. Issue of shares in consideration of the purchase of plant and machinery results into:
(A) Inflow of Cash
(B) Outflow of Cash
(C) Neither Inflow nor Outflow
(D) None of these
Multiple Choice
Verified
ID- 4966
9. If net profit is ₹ 50,000 after writing off goodwill of ₹ 10,000 then the cash flow from operating activities will be:
(A) ₹60,000
(B) ₹40,000
(C) ₹50,000
(D) ₹30,000
Multiple Choice
VVI
Verified
ID- 4967
10. While calculating cash flow from operating activities which will be deducted?
(A) Increase in Creditors
(B) Increase in Debtors
(C) Decrease in Debtors
(D) Decrease in Prepaid Expenses
Multiple Choice
VVI
Verified
ID- 4968
11. While calculating cash flow from operating activities, which will be added?
(A) Increase in Stock
(B) Increase in Creditors
(C) Decrease in Bills Payable
(D) Increase in Debtors
Multiple Choice
Verified
ID- 4969
12. An example of cash flow from investing activities:
(A) Cash Sales
(B) Issue of Shares
(C) Payment of cash for purchase of machinery
(D) Payment of Dividend
Multiple Choice
VVI
Verified
ID- 4970
13. An example of cash flows from financing activities is:
(A) Sale of goods
(B) Sale of investment
(C) Cash receipts from issue of shares
(D) Interest received
Multiple Choice
VVI
Verified
ID- 4971
14. How will you treat payment of interest on debentures will prepare a cash flow statement?
(A) Cash Flow from Operating Activities
(B) Cash Flow from Investing Activities
(C) Cash Flow from Financing Activities
(D) Cash Equivalents
Multiple Choice
Verified
ID- 4972
15. Interest paid by other than financial enterprises is shown in the cash flow statement under:
(A) Operating Activities
(B) Investing Activities
(C) Financial Activities
(D) None of these
Multiple Choice
VVI
Verified
ID- 4973
BSEB, 2011, 19
16. Which of the following is not a cash outflow:
(A) Increase in Creditors
(B) Increase in Debtors
(C) Increase in Stock
(D) Increase in prepaid expenses
Multiple Choice
Verified
ID- 4974
17. In the cash flow statement, the item of 'interest' is shown in:
(A) Operating Activities
(B) Investing Activities
(C) Financial Activities
(D) In both (B) & (C)
Multiple Choice
Verified
ID- 4975
18. Which of the following is not a Cash in Flow?
(A) Sale of Fixed Asset
(B) Purchase of fixed Asset
(C) Issue of Debentures
(D) Sale of Goods for Cash
Multiple Choice
VVI
Verified
ID- 4976
BSEB, 2011, 19
19. Which of the following item is considered as cash equivalents?
(A) Bank Overdraft
(B) Bills Receivable
(C) Debtors
(D) Short-term Investment
Multiple Choice
Verified
ID- 4977
20. Interest received by a finance company is classified under which kind of activity will prepare a cash flow statement?
(A) Operating Activities
(B) Investing Activities
(C) Financing Activities
(D) Cash Equivalent
Multiple Choice
VVI
Verified
ID- 4978
BSEB, 2019
21. Cash payment to employees is a Cash Flow from:
(A) Operating Activities
(B) Investing Activities
(C) Financing Activities
(D) All of the above
Multiple Choice
VVI
Verified
ID- 4979
22. Dividends received by other than financial enterprises show in the cash flow statement under:
(A) Operating Activities
(B) Investing Activities
(C) Financial Activities
(D) None of these
Multiple Choice
VVI
Verified
ID- 4980
23. Where will you show the purchase of goodwill in the Cash Flow Statement?
(A) Cash Flow from Operating Activities
(B) Cash Flow from Investing Activities
(C) Cash Flow from Financing Activities
(D) Cash Equivalent
Multiple Choice
Verified
ID- 4981
24. Redemption of Debentures/Preference shares results into:
(A) Source of fund
(B) Use or application of fund
(C) No flow of fund
(D) No flow of cash
Multiple Choice
VVI
Verified
ID- 4982
25. Preparation of cash flow statement is:
(A) Mandatory
(B) Recommendatory
(C) Required under the Companies Act
(D) None of these
Multiple Choice
Verified
ID- 4983
26. While calculating profit from operating activities, which will be added back to net profit:
(A) Goodwill written off
(B) Depreciation
(C) Loss on Sale of Fixed Assets
(D) All of the above
Multiple Choice
Verified
ID- 4984
27. Dividend received by financial enterprises is shown in the cash flow statement under which activities:
(A) Operating Activities
(B) Investing Activities
(C) Financial Activities
(D) None of these
Multiple Choice
Verified
ID- 4985
28. Profit during the year is ₹ 20,000. During the year, there was an increase in stock by 9,000 and a decrease in debtors of ₹ 5,000. What is the amount of cash from operating activities?
(A) ₹6,000
(B) ₹16,000
(C) ₹24,000
(D) ₹34,000
Multiple Choice
VVI
Verified
ID- 4986
BSEB, 2010
29. While calculating cash flow from operating activities which is added to net profit:
(A) Increase in Stock
(B) Decrease in Stock
(C) Increase in Debtors
(D) Decrease in Creditors
Multiple Choice
Verified
ID- 4987
BSEB, 2013, 19
30. Which of the following is not the source of cash:
(A) Purchase of Fixed Assets
(B) Funds from Operations
(C) Issue of Debentures
(D) Sale of Fixed Assets
Multiple Choice
VVI
Verified
ID- 4988
BSEB, 2019
31. The following are included in the cash equivalent:
(A) Treasury Bill
(B) Trade Papers
(C) Bank Deposits of Short Maturity period
(D) All of the above
Multiple Choice
Verified
ID- 4989
32. A cash flow statement according to As-3 is mandatory to:
(A) All enterprises
(B) Companies listed on a Stock Exchange
(C) Enterprises having turnover expanding ₹ 50 crore
(D) (B) & (C) both
Multiple Choice
VVI
Verified
ID- 4990
33. Which activity comes under 'Operating Activities'?
(A) Purchase of Land
(B) Issue of Debentures
(C) Proceeds from Issuance of equity shares
(D) Cash Sales
Multiple Choice
VVI
Verified
ID- 4991
34. Which of the following is not a cash inflow?
(A) Decrease in debtors
(B) Issue of Debentures
(C) Decrease in Creditors
(D) None of these
Multiple Choice
Verified
ID- 4992
35. The following is included in Cash Flow from Operating Activities:
(A) Royalties, Fees, Commission
(B) Purchase of Debentures
(C) Purchase of Machinery
(D) Issue of shares
Multiple Choice
VVI
Verified
ID- 4993
36. The following are true about cash equivalent:
(A) More Liquid Short-term Investment
(B) Minimum risk
(C) Maturity of 3 months or less than 3 months
(D) All of the above
Multiple Choice
Verified
ID- 4994
37. An analysis of cash flows is useful for ........... planning.
(A) Short-term
(B) Long-term
(C) Medium-term
(D) Very Long-period
Multiple Choice
VVI
Verified
ID- 4995
BSEB, 2009, 19
38. Cash Flow Statement is based upon:
(A) Cash basis of accounting
(B) Accrual basis of accounting
(C) (A) and (B) Both
(D) None of these
Multiple Choice
VVI
Verified
ID- 4996
39. Which one of the following is a cash item?
(A) Cash Sales
(B) Goodwill written off
(C) Depreciation
(D) Provision of Bad Debts
Multiple Choice
VVI
Verified
ID- 4997
BSEB, 2010, 12, 19
40. Cash Flow Statement is prepared from:
(A) Balance Sheet
(B) Profit & Loss Account
(C) Additional Information
(D) All of these
Multiple Choice
VVI
Verified
ID- 4998
41. Decrease in Current Asset is ............ in operating profit:
(A) Subtracted
(B) Added
(C) Divided
(D) Multiplied
Multiple Choice
VVI
Verified
ID- 4999
42. Payment of Income Tax is classified as:
(A) Operating Activities
(B) Investing Activities
(C) Financial Activities
(D) None of these
Multiple Choice
Verified
ID- 5000
43. While calculating operating profit which will be added to net profit:
(A) Interest received
(B) Profit on sale of Asset
(C) Increase in General Reserve
(D) Refund of Tax
Multiple Choice
Verified
ID- 5001
44. Which of the following is an example of cash flow from Operating Activities?
(A) Purchase of Machinery
(B) Issue of Shares
(C) Purchase of Inventory for Cash
(D) Purchase of Investment
Multiple Choice
VVI
Verified
ID- 5002
45. The income tax refund is an of cash:
(A) Source
(B) Application
(C) Both (A) & (B)
(D) None of these
Multiple Choice
VVI
Verified
ID- 5003
46. Which of the following are not considered as cash equivalents?
(A) Bank Overdraft
(B) Commercial Papers
(C) Treasury Bills
(D) Short-term Investment
Multiple Choice
Verified
ID- 5004
47. How will you treat Bank Overdraft in the Cash Flow Statement?
(A) Cash Flow from Operating Activities
(B) Cash Flow from Investing Activities
(C) Cash Flow from Financing Activities
(D) Cash Equivalents
Multiple Choice
Verified
ID- 5005
48. An example of Cash Flow from Investing Activities is:
(A) Issue of shares
(B) Repayment of long term loans
(C) Purchase of raw materials for cash
(D) Sale of Investment by non-financial organisation
Multiple Choice
VVI
Verified
ID- 5006
49. Which of the following is considered as Cash Equivalent?
(A) Treasury Bill
(B) Trade Bills
(C) Liquid short term Investment
(D) All of the above