List of top Accountancy Questions on Cash Flow Analysis asked in CUET (UG)

ABC Ltd. has given you the following information:
• Machinery as on April 01, 2016: 50,000
• Machinery as on March 31, 2017: 60,000
• Accumulated Depreciation on April 01, 2016: 25,000
• Accumulated Depreciation on March 31, 2017: 15,000
• During the year, a Machine costing 25,000 with Accumulated Depreciation of 15,000 was sold for 13,000.
Cash flow from Investing Activities on the basis of the above information will be:

Match List-I with List-II.

List-I	List-II
(A) Subscription	(I) Revenue income for the year in which it is received
(B) Endowment Fund	(II) Amount received as per the will of the deceased person
(C) Cash subsidy received from the government	(III) Main source of income of not-for-profit organizations
(D) Legacies	(IV) Fund arising from a bequest or gift

Choose the correct answer from the options given below:

An investment normally qualifies as cash equivalents only when it has a short maturity of or less from the date of acquisition:

Identify the correct sequence to be followed while calculating net cash from operating activities from the following:
(A) Calculation of cash generated from operation
(B) Adjustment for non-operating/non-cash charges
(C) Calculation of net profit before taxation and extraordinary items
(D) Calculation of operating profit before working capital changes

Arrange the following in the context of Cash Flow Statement
A. Calculation of cash flow from Operating Activities
B. Calculation of cash flow from Financing Activities
C. Calculations of net increase/decrease in cash and cash equivalent during the year
D. Calculation of cash flow from Investing Activities
E. Calculation of net profit before tax and extraordinary item
Choose the correct answer from the options given below:

Particulars	Amount (₹)
Inventory at the beginning	40,000
Credit Purchase	1,60,000
Inventory at the end	38,000
Trade payable at the beginning	14,000
Trade payable at the end	14,500

Cash paid for inventory is:

Which of the following item is not considered as cash and cash equivalent ?

If net profit made during the year are ₹ 50,000 and the bills receivables have decreased by ₹10,000 during the year then the cash flow from operating activities will be:

Sale of copy rights are considered as a part of

Match List I with List II in context g cashflow statement

	LIST I: Major Head		LIST II: Sub Head
(A)	Sale of fixed asset	(I)	Outflow in operating Activities.
(B)	Purchase of Goodwill	(II)	Inflow in Investing Activities
(C)	Tax Paid	(III)	Outflow in Investing Activities
(D)	Dividend Paid	(IV)	Outflow in Financing Activities

Choose the correct answer from the options given below:

When the total amount withdrawn is given but the date of withdrawal is not given then interest on drawings is charged for a period of:

Which of the following arguments in a financial function represents the total number of payments