Xii Mcqs CH - 16 Cash Flow
Xii Mcqs CH - 16 Cash Flow
Q1 From the following particulars, what will be the amount of provision for tax made during the year?
31.3.2011 50,000
31.3.2012 40,000
(a) Rs 45,000
(b) Rs 35,000
(c) Rs 40,000
(d) Rs 50,000
Q2. From the following information, the outflow of cash for the purchase of machinery will be:
(a) Rs 2,70,000
(b) Rs 2,80,000
(c) Rs 2,75,000
(d) Rs 2,85,000
(b) Purchase of machinery worth Rs 2,00,000 and issued shares in consideration thereof.
Q4 . From the following information find the cash generated from operations:
Dividend received
Increase in debtors 8,000
(a) Rs 1,18,000
(b) Rs 1,24,000
(c) Rs 1,03,000
(d) Rs 1,00,000
Q7. From the following information find out the inflow of cash
Office Equipment `
` Additional Information:
Depreciation for the year 2013-14 is Rs 7,000, Purchase of office Equipment during the year Rs 10,000 Part of
Office Equipment sold at a profit of Rs 6,000
(a) Rs 48,000
(b) Rs 49,000
(c) Rs 44,000
(d) Rs 33,000
Q8 From the following information find out the cash flow from financing activities.
Liabilities
Proposed Dividend
Additional Information: Equity Share Capital raised 3,00,000 10% Debentures Redeemed 1,00,000 Preference
Share capital Redeemed 50,000. Interim Dividend paid during the year 20,000
(a) Rs 1,25,000
(b) Rs 1,00,000
(c) Rs1,50,000
(d) Rs 1,30,000
Q10. From the following information find out the cash outflow cash outflow from financing activities.
Year - I Year - II
(a) Rs 82,000
(b) Rs 2,08,000
(c) Rs 2,38,000
(d) Rs 2,48000
Q11 From the following information find out the inflow of cash
Additional Information: Depreciation for the year 2014‐15 is Rs 80,000. During the year Machinery was
Purchased for Rs 2,50,000 and a part of asset was sold at a profit of Rs 40,000.
(a) Rs 1,20,000;
(b) Rs 1,00,000;
(c) Rs 80,000;
(d) Rs40000
Q12 Which of the following transactions would result in neither cash inflow nor outflow of cash and cash
equivalents.
redemption of debentures
a.Operating activity
B.Investing activity
c.Financing activity
Q14 Interest collected by an automobile company selling a car on instalment basis will be classified as
a.Investing activity
b.Operating activity
C.Financing activity
c.Unaltered
c.Share capital
d.Public deposits.
Q17 Dividend received by Atal Pharma Limited will be a i.)………………………for the organization .and will
be classifies as ii.)…………………activity.
a.Inflow,investing
b.Inflow,financing
c.Outflow ,financing
d.Inflow,Operating
Q18 Expenses paid in advance at the end of the year are i…….in ……ii activities while preparing cash flow
statement
a.Added,Operating
b.Subtracted,Operating
c.Added,Investing
d.Subtracted,Investing
a.Operating activity
B.Investing activity
c.Financing activity
Q20 Which of the following shall be considered as an outflow of cash in cash flow statement.
2.Debentures issued for consideration other than cash are not shown in the Cash Flow Statement because
______________is not received against the issue.
3.Loss on issue of debentures written off is shown by way of deduction from_________________ of the
debentures.
4.Patents purchased and completely amortized in the year of purchase is added under_____ ________and
shown as an outflow under____________
3.Shares issued to promoters in consideration of their services are shown as a financing activity.
4.Operating activities are principal revenue producing activities of an enterprise and those activities that are
not investing or financing activities.
ANSWER KEY
Ques No 1 2 3 4 5 6 7 8 9 10
Ans b d d c b d b b
Ques No 11 12 13 14 15 16 17 18 19 20
Ans A B A d B a a a
Ques No 1 2 3 4 5
Ans Cash Cash Face Operating, Investing
Basis value Investing
True or False
Ques No 1 2 3 4 5
Ans T F F T T