Which of the following statements is incorrect ?
Cash payments to suppliers for goods and services.
Dividend received from investments in other enterprises.
Cash receipts from royalties, fees, commissions and other revenues.
Cash repayments of amounts borrowed.
Cash payments to suppliers for goods and services.
Dividend received from investments in other enterprises.
Cash receipts from royalties, fees, commissions and other revenues.
Cash repayments of amounts borrowed.
Solution and Explanation
(B) Dividend received from investments in other enterprises.
Reason: Dividend received is a cash flow from investing activities, not from operating or financing activities — thus making it the incorrect categorization if listed otherwise.
Top Questions on Cash Flow Statement
\(\textit{Statement I:}\) In case of non-financial enterprises, payment of interest and dividends are classified as financing activities, whereas receipt of interest and dividends are classified as investing activities.
\(\textit{Statement II:}\) Investing and financing transactions that require the use of cash or cash equivalents, should be excluded from cash flow statement.
Choose the correct alternative from the following:- CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
- The following information has been extracted from the books of Ram Lal Ltd.:
Comparative Financial Data as on 31st March, 2024 and 2023
Additional Information: Interim dividend paid during the year was \textrupee{ 1,20,000}.Particulars 31.03.2024 (₹) 31.03.2023 (₹) Surplus (P&L) 17,00,000 8,00,000 Patents -- 50,000 Sundry Debtors 5,80,000 4,20,000 Sundry Creditors 1,40,000 60,000 Cash and Cash Equivalents 2,00,000 90,000 - CBSE CLASS XII - 2025
- Accountancy
- Cash Flow Statement
Match List-I with List-II:\[\begin{array}{|c|c|} \hline \text{List-I} & \text{List-II} \\ \hline \text{(A) Cash Outflows from financing activities} & \text{(I) Redemption of debentures} \\ \hline \text{(B) Cash Inflows from operating activities} & \text{(II) Current Investment} \\ \hline \text{(C) Cash and cash equivalents} & \text{(III) Cash from royalties, fees, commissions and other revenues} \\ \hline \text{(D) Cash Inflows from investing activities} & \text{(IV) Cash receipt from disposal of fixed assets including intangibles} \\ \hline \end{array}\]Choose the correct answer from the options given below:
- CUET (UG) - 2025
- Accountancy
- Cash Flow Statement
- Dividend paid by a company to its shareholder is classified as which type of activity under cash flow statement?
- CUET (UG) - 2025
- Accountancy
- Cash Flow Statement
- Rearrange the following in the correct sequence of Cash Flow Statements: A. Calculation of cash flow from investing Activities
B. Opening Balance of cash and cash Equivalents
C. Calculation of cash flow from operating Activities
D. Calculation of cash flow from financing Activities
E. Closing Balance of Cash and Cash Equivalents
Choose the correct answer from the options given below:- CUET (UG) - 2025
- Accountancy
- Cash Flow Statement
Questions Asked in CBSE CLASS XII exam
- Two wires of the same material and the same radius have their lengths in the ratio 2:3. They are connected in parallel to a battery which supplies a current of 15 A. Find the current through the wires.
- CBSE CLASS XII - 2025
- Current electricity
- (a) Briefly explain Einstein’s photoelectric equation.
(b) Four metals with their work functions are listed below:
K = 2.3 eV, Na = 2.75 eV, Mo = 4.17 eV, Ni = 5.15 eV.
The radiation of wavelength 330 nm from a laser source placed 1 m away, falls on these metals.
Which of these metals will not show photoelectric emission?
What will happen if the laser source is brought closer to a distance of 50 cm?- CBSE CLASS XII - 2025
- Photoelectric Effect
- Differentiate $2\cos^2 x$ w.r.t. $\cos^2 x$.
- CBSE CLASS XII - 2025
- Derivatives
- The diagonals of a parallelogram are given by \( \mathbf{a} = 2 \hat{i} - \hat{j} + \hat{k} \) and \( \mathbf{b} = \hat{i} + 3 \hat{j} - \hat{k}\) . Find the area of the parallelogram.
- Altima Ltd. invited applications for 2,00,000 equity shares of ₹ 10 at a premium of ₹ 4 per share. Amount payable:
On application and allotment – ₹ 7 (incl. ₹ 1 premium)
On first and final call – Balance.
Applications received for 2,40,000 shares. 30,000 rejected. Manvi allotted 4,000 shares failed to pay first and final call. Her shares were forfeited. These were reissued at ₹ 4 per share fully paid-up.
Pass journal entries in the books of Altima Ltd.- CBSE CLASS XII - 2025
- Accounting for Share Capital