ICSE%20XII/MCQ%20Questions%20for%20Class%2012%20Accountancy%20set-11 Sample Test,Sample questions

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Question: 
An example of Cash Flow from Investing Activities :

1. Cash Sales

2.Issue of Shares

3. Payment of cash for purchase of machinery

4.Payment of Dividend

Posted Date:-2022-10-27 07:57:19

Question: 
An example of Cash Flows from Financing Activity is :

1.Sale of goods

2. Sale of Investment

3. Cash receipts from issue of shares

4. Interest received

Posted Date:-2022-10-27 07:57:47

Question: 
Cash flow statement according to AS-3 is mandatory to:

1.All enterprises

2.Companies listed on a stock exchange

3.Enterprises having turnover expending 50 Rs crore

4. (b) & (c) both

Posted Date:-2022-10-27 08:10:49

Question: 
Cash Flow Statement in based upon:

1.Cash basis of accounting

2.Accrual basis of accounting

3.(a) and (b) both

4. None of these

Posted Date:-2022-10-27 08:06:41

Question: 
Cash Flow Statement is prepared from:

1. Balance Sheet

2.Profit & Loss Account

3. Additional Information

4. All of these

Posted Date:-2022-10-27 08:07:34

Question: 
Cash Flow Statement is related to:

1.AS-3

2. AS-6

3. AS-9

4. AS-12

Posted Date:-2022-10-27 08:07:07

Question: 
Cash from operation is equal to :

1. Net Profit + Increase in Current Assets

2.Net Profit + Decrease in Current Liabilities

3.Operating Profit + Adjustment of Current Assets and Current Liabilities

4.All of the above

Posted Date:-2022-10-27 08:04:46

Question: 
Cash payment to employees is a Cash Flow from:

1. Operating Activities

2. Investing Activities

3.Finance Activities

4.All the above

Posted Date:-2022-10-27 08:02:45

Question: 
Claims received from Insurance Companies are treated as:

1. Cash Flow from Operating Activities

2.Cash Flow from Investing Activities

3.Cash Flow from Financing Activities

4. None of these

Posted Date:-2022-10-27 08:08:57

Question: 
Decrease in Current Asset is……….in operating profit

1. Subtracted

2.Added

3. Divided

4. Multiplied

Posted Date:-2022-10-27 08:11:16

Question: 
Following are included in cash equivalent:

1. Treasury Bill

2. Trade Bill

3.Bank Deposits of Short Maturity Period

4.All of above

Posted Date:-2022-10-27 08:08:27

Question: 
Following are true about cash equivalent:

1. More Liquid Short-term Investment

2.Minimum risk

3.Maturity of 3 months or less than 3 months

4.All the above

Posted Date:-2022-10-27 08:11:50

Question: 
Following Is included in Cash Flow from Operating Activities:

1. Royalties, Fees, Commission

2. Purchase of Debentures

3.Purchase of Machinery

4.issue of Shares

Posted Date:-2022-10-27 08:08:00

Question: 
How will you treat payment of ‘Interest of Debentures’ while preparing a Cash Flow Statement ?

1. Cash Flow from Operating Activities

2.Cash Flow from Investing Activities

3.Cash Flow from Financing Activities

4.Cash Equivalents

Posted Date:-2022-10-27 07:58:17

Question: 
In cash flow statement, the item of ‘Interest’ is shown in:

1. Operating Activities

2. Investing Activities

3.Financial Activities

4. In both (d) & (c)

Posted Date:-2022-10-27 08:03:42

Question: 
Income tax refund is a cash of:

1. Source

2.Application

3.Both (a) & (b)

4.None of these

Posted Date:-2022-10-27 08:05:14

Question: 
Interest received by a finance company is classified under which kind of activity while preparing a Cash Flow Statement ?

1.Cash Flow from Operating Activities

2. Investing Activities

3.Financing Activities

4.Cash Equivalent

Posted Date:-2022-10-27 08:01:16

Question: 
Where will you show purchase of goodwill in Cash Flow Statement:

1.Cash Flow from Operating Activities

2.Cash Flow from Investing Activities

3.Cash Flow from Financing Activities

4. Cash Equivalent

Posted Date:-2022-10-27 08:00:37

Question: 
Which activity comes under ‘Operating Activities’ ?

1. Purchase of Land

2. Issue of Debentures

3.Proceeds from Issuance of Equity Shares

4.Cash Sales

Posted Date:-2022-10-27 08:09:25

Question: 
Which of the following is not a Cash in Flow ?

1.Sale of Fixed Asset

2.Purchase of Fixed Asset

3. Issue of Debentures

4.Sale of Goods for Cash

Posted Date:-2022-10-27 08:03:15

Question: 
Which of the following is not a cash inflow ?

1.Decrease in Debtors

2.Issue of Debentures

3.Decrease in Creditors

4.None of these

Posted Date:-2022-10-27 08:09:53

Question: 
Which of the following is not a Cash Outflow:

1. Increase in Creditors

2. Increase in Debtors

3.Increase in Stock

4. Increase in prepaid expenses

Posted Date:-2022-10-27 08:04:11

Question: 
Which of the following item is considered as cash equivalents:

1.Bank Overdraft

2. Bills Receivable

3.Debtors

4.Short-term Investment

Posted Date:-2022-10-27 08:01:43

Question: 
Which of the following item is not considered as cash equivalents ?

1.Bank Overdraft

2.Commercial Papers

3. Treasury Bills

4. Investment

Posted Date:-2022-10-27 08:02:18

Question: 
Which one of following is not a non-cash item ?

1.Cash Sales

2. Goodwill written off

3.Depreciation

4.Provision of Bad Debts

Posted Date:-2022-10-27 08:10:20

Posted on by R4R Team

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