Cash Flow Statement Class 12 MCQs Questions with Answers

1. Which of the following is not source of cash?

2. A company receives a dividend of ₹2 Lakhs on its investment in other company’s shares. In case of a Finance Company, it will be classified under which kind of activity?

3. How will you classify loans given by Tata Finance Company?

4. Mention the net amount of ‘Source’ or ‘Use’ of cash when a fixed asset having book value of ₹15,000 is sold at a loss of ₹5,000.

5. How will you classify deposits by customers in Axis Bank?

6. Which of the following is not application of cash?

7. Which of the following is source of cash?

8. Which of the following item is not considered as Cash Equivalents?

9. Cash from operating activities consists of:

10. While calculating operating profit which will be added to net profit

11. If a machine whose original cost is ₹40,000 having accumulated depreciation ₹12,000, were sold for ₹34,000 then while preparing Cash Flow Statement its effect on cash flow will be :

12. Which of the following is considered as Cash Equivalents?

13. If 6% Pref. share capital ₹2,00,000 were redeemed at a premium of 5%, while preparing Cash Flow Statement its effect on cash flow will be :

14. Cash flow statement is prepared for financial planning of

15. While calculating cash flow from operating activities which will be deducted:

16. Cash from Operating activities will decrease due to :

17. While calculating cash flow from operating activities which will be added :

18. Which of the following item is considered as Cash Equivalents?

19. While calculating operating profit which will be added to net profit:

20. Cash deposit with the bank with a maturity date after two months belongs to which of the following in the cash flow statement: (C.B.S.E. Sample Paper, 2015)