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Class 12 Accountancy MCQs Cash Flow Statement

Class 12 Accountancy MCQs Cash Flow Statement -

Answers

  1. b) Financing
  2. d) Cash received from Debtors ₹ 6,000.
  3. b) ₹1,54,800
  4. d) Cost of Revenue from Operations = Revenue from Operations - Gross Profit
  5. b) Financing
  6. c) Cash received on maturity of marketable securities
  7. c) ₹ 2,40,000
  8. b) Both Assertion and Reason are correct, but Reason is not the correct explanation of Assertion
  9. d) Operating Profit = Revenue from Operations-Cost of Revenue from Operations
  10. d) Short Term Borrowings
  11. c) Cash received on maturity of marketable securities
  12. c) No Flow of cash
  13. b) Investing activity
  14. a) 2,3,1
  15. c) Statement I is correct and Statement II is incorrect
  16. a) No effect
  17. d) ₹ 1,80,000
  18. c) Deducted from Net Profit before Tax and Extraordinary item under Cash Flow from Operating Activities and Inflow under Investing Activities as Extraordinary Item.
  19. a) ₹ 2,00,000
  20. c) ₹35,000 received from debtors
  21. d) Three months or less
  22. a) Purchase of marketable securities for ₹20,000 cash.
  23. d) (ii) and (iii)
  24. c) Statement I is correct and Statement II is incorrect.
  25. c) Subtracted under Operating Activities as Extraordinary Item and Inflow under Investing Activities also.
  26. b) Cash used (payment) in investing activities
  27. c) Cash flow from investing activities ₹ 40,000
  28. d) Cash used in investing activities ₹ 80,000.

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