{"id":7543,"date":"2023-11-25T06:45:42","date_gmt":"2023-11-25T01:15:42","guid":{"rendered":"https:\/\/edunovations.com\/mcqs\/?p=7543"},"modified":"2023-11-25T06:58:38","modified_gmt":"2023-11-25T01:28:38","slug":"ncert-class-12-accountancy-mcq-11","status":"publish","type":"post","link":"https:\/\/edunovations.com\/mcqs\/ncert-class-12-accountancy-mcq-11\/","title":{"rendered":"NCERT Class 12 Accountancy\u00a0MCQ :\u00a0Cash Flow Statement"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/edunovations.com\/mcqs\/ncert-class-12-accountancy-mcq-11\/#NCERT_Class_12_Accountancy_MCQ_Cash_Flow_Statement\" >NCERT Class 12 Accountancy&nbsp;MCQ :&nbsp;Cash Flow Statement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/edunovations.com\/mcqs\/ncert-class-12-accountancy-mcq-11\/#NCERT_Class_12_Accountancy_Cash_Flow_Statement_MCQ_%E2%80%93_NCERT_Class_12_MCQ\" >NCERT Class 12 Accountancy&nbsp;: Cash Flow Statement MCQ &#8211; NCERT Class 12 MCQ<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/edunovations.com\/mcqs\/ncert-class-12-accountancy-mcq-11\/#Some_Important_Links\" >Some Important Links<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"NCERT_Class_12_Accountancy_MCQ_Cash_Flow_Statement\"><\/span>NCERT Class 12 <strong>Accountancy&nbsp;<\/strong>MCQ :&nbsp;Cash Flow Statement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Embark on a financial exploration with our specialized Multiple Choice Questions (MCQs) page on the &#8220;Cash Flow Statement.&#8221; Immerse yourself in the intricacies of financial reporting, featuring questions meticulously curated from the previous year papers of diverse exams, including the prestigious UPSC IAS exams.<\/p>\n\n\n\n<p>This resource is intricately designed to offer a comprehensive understanding of the cash flow statement, a critical component of financial analysis. Whether you&#8217;re a finance student or a professional preparing for competitive exams, these MCQs provide a strategic approach to mastering the nuances of cash flow reporting.<\/p>\n\n\n\n<p>Prepare with confidence, knowing that our collection mirrors the diverse question formats encountered in exams across different sectors. From analyzing cash inflows and outflows to understanding the impact on financial health, this page serves as a valuable tool for honing your knowledge of the cash flow statement.<\/p>\n\n\n\n<p>Gain a competitive edge by accessing insights derived from real-world applications and historical perspectives embedded in our MCQs. Navigate through the intricacies of financial statements confidently, armed with knowledge distilled from previous year papers and designed to help you excel in exams.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"NCERT_Class_12_Accountancy_Cash_Flow_Statement_MCQ_%E2%80%93_NCERT_Class_12_MCQ\"><\/span>NCERT Class 12 <strong><strong><strong><strong><strong>Accountancy&nbsp;<\/strong><\/strong><\/strong><\/strong><\/strong>: Cash Flow Statement MCQ<strong> &#8211; NCERT Class 12 MCQ<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<style>\r\n    \/* Quiz container *\/\r\n    .quiz-container {\r\n        max-width: 800px;\r\n        margin: 0 auto;\r\n        padding: 20px;\r\n        box-sizing: border-box;\r\n        font-family: Arial, sans-serif;\r\n    }\r\n\r\n    \/* Question *\/\r\n    .question {\r\n        background-color: #f9f9f9;\r\n        padding: 20px;\r\n        border: 1px solid #ccc;\r\n        font-size: 20px;\r\n        margin-bottom: 20px;\r\n        border-radius: 5px;\r\n        box-shadow: 0 2px 4px rgba(0, 0, 0, 0.1);\r\n        position: relative;\r\n    }\r\n\r\n    \/* Question header *\/\r\n    .question h4 {\r\n        margin-bottom: 20px;\r\n    }\r\n\r\n    \/* Options list *\/\r\n    .options {\r\n        list-style-type: none;\r\n        padding: 0;\r\n    }\r\n\r\n    \/* Option item *\/\r\n    .options li {\r\n        margin: 10px;\r\n        padding: 10px;\r\n        display: flex;\r\n        align-items: center;\r\n        border-radius: 5px;\r\n        border: 2px solid #ccc;\r\n        box-shadow: 0 2px 4px rgba(0, 0, 0, 0.1);\r\n    }\r\n\r\n    \/* Option number *\/\r\n    .options li span {\r\n        margin-right: 10px;\r\n        width: 20px;\r\n        height: 20px;\r\n        border-radius: 50%;\r\n        border: 2px solid black;\r\n        display: flex;\r\n        justify-content: center;\r\n        align-items: center;\r\n        font-weight: bold;\r\n    }\r\n\r\n    \/* Option colors *\/\r\n    .options li span.option-a {\r\n        background-color: #FFD700; \/* Yellow *\/\r\n    }\r\n\r\n    .options li span.option-b {\r\n        background-color: #FF1493; \/* Pink *\/\r\n    }\r\n\r\n    .options li span.option-c {\r\n        background-color: #00BFFF; \/* Light Blue *\/\r\n    }\r\n\r\n    .options li span.option-d {\r\n        background-color: #7CFC00; \/* Green-Yellow *\/\r\n    }\r\n\r\n    .options li span.option-e {\r\n        background-color: #EE82EE; \/* Purple-Pink *\/\r\n    }\r\n\r\n    \/* Show answer button *\/\r\n    .show-answer {\r\n        background-color: #0066CC;\r\n        color: #fff;\r\n        border: none;\r\n        padding: 8px 20px;\r\n        font-size: 20px;\r\n        cursor: pointer;\r\n        border-radius: 3px;\r\n        text-align: center;\r\n        display: inline-block;\r\n        margin-bottom: 20px;\r\n    }\r\n\r\n    \/* Answer box *\/\r\n    .answer-box {\r\n        margin: 0 auto;\r\n        padding: 10px;\r\n        font-size: 20px;\r\n        color: #61970F;\r\n        box-sizing: border-box;\r\n        display: none;\r\n    }\r\n\r\n    \/* Question header *\/\r\n    .quiz-container .question-header {\r\n        color: darkblue;\r\n        font-weight: bold;\r\n        margin-right: 10px;\r\n    }\r\n\r\n    \/* Question header and text *\/\r\n    .quiz-container .question-header,\r\n    .quiz-container .question-text {\r\n        display: inline;\r\n        font-weight: bold;\r\n    }\r\n\r\n    \/* Responsive styles *\/\r\n    @media (max-width: 767px) {\r\n        .quiz-container {\r\n            padding: 10px;\r\n        }\r\n    }\r\n<\/style>\r\n<div class=\"quiz-container\">\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Preparation of cash flow statement is :\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100580\">Mendatory<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100580\">Recommendatory<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100580\">Required under the Companies Act<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100580\">None of these<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"a\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Issue of shares in consideration of purchase of plant and machinery results into :\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100582\">Inflow of Cash<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100582\">Outflow of Cash<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100582\">Neither Inflow nor Outflow<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100582\">None of these<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"c\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">If net profit is 7 50,000 after writing off goodwill 7 10,000 then the cash flow from operating activities will be:<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100586\">\u20b9 60,000<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100586\">\u20b9 40,000<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100586\">\u20b9 50,000<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100586\">\u20b9 30,000<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"a\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">If net profit is \u20b9 35,000 after writing off good will \u20b9 6,000 and loss on sale of furniture \u20b9 1,000, cash flow from operating activities will be<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100588\">\u20b9 35,000<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100588\">\u20b9 42,000<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100588\"> \u20b9 29,000<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100588\">\u20b9 28,000<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"b\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Cash sales in :\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100590\">Operating Activity<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100590\">Investing Activity<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100590\">Financing Activity<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100590\">None of these<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"a\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Cash from operating activities will decrease due to<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100592\">Increase in Current Assets<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100592\">Decrease in Current Liabilities<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100592\">Neither of the two<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100592\">Both (a) and (b)<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"d\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Which of the following is an example of Cash Flow from Operating Activities ?\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100594\">Purchase of Machinery<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100594\">Purchase of Machinery<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100594\">Purchases of Inventory for Cash<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100594\">Purchases of Investment<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"c\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">While calculating operating profit which will be added to net profit<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100596\">Interest received<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100596\">Profit on sale of Asset<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100596\">Increase in General Reserve<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100596\">Refund of Tax<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"c\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">While calculating cash flow from operating netivities which will be deducted ?\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100598\">Increase in Creditors<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100598\">Increase in Debtors<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100598\">Decrease in Debtors<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100598\">Decrease in Prepaid Expenses<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"b\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">While calculating cash flow from operating activities, which will be added ?\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100601\">Increase in Stock<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100601\">Increase in Creditors<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100601\">Decrease in Bills Payable<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100601\">Decrease in Bills Payable<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"b\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">An example of Cash Flow from Investing Activities :\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100604\">Cash Sales<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100604\">Issue of Shares<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100604\">Payment of cash for purchase of machinery<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100604\">Payment of Dividend<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"c\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">An example of Cash Flows from Financing Activity is :<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100606\">Sale of goods<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100606\">Sale of Investment<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100606\">Cash receipts from issue of shares<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100606\">Interest received<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"c\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">How will you treat payment of \u2018Interest of Debentures\u2019 while preparing a Cash Flow Statement ?\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100608\">Cash Flow from Operating Activities<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100608\">Cash Flow from Investing Activities<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100608\">Cash Flow from Financing Activities<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100608\">Cash Equivalents<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"c\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Where will you show purchase of goodwill in Cash Flow Statement<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100610\">Cash Flow from Operating Activities<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100610\">Cash Flow from Investing Activities<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100610\">Cash Flow from Financing Activities<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100610\">Cash Equivalent<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"b\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Interest received by a finance company is classified under which kind of activity while preparing a Cash Flow Statement ?\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100613\">Cash Flow from Operating Activities<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100613\">Investing Activities<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100613\">Financing Activitie<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100613\">Cash Equivalent<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"a\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Which of the following item is considered as cash equivalents:\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100614\">Bank Overdraft<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100614\">Bills Receivable<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100614\">Debtors<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100614\">Short-term Investment<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"a\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Which of the following item is not considered as cash equivalents<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100615\">Bank Overdraft<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100615\">Commercial Papers<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100615\">Treasury Bills<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100615\">Investment<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"d\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Cash payment to employees is a Cash Flow from:<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100616\">Operating Activities<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100616\">Investing Activities<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100616\">Finance Activities<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100616\">All of the above<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"a\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">Which of the following is not a Cash in Flow <\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100617\">Sale of Fixed Asset<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100617\">Purchase of Fixed Asset<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100617\">Issue of Debentures<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100617\">Sale of Goods for Cash<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"b\">Show Answer<\/button>\r\n    <\/div>\r\n      <div class=\"question\">\r\n      <span class=\"question-header\">Question:<\/span>\r\n      <div class=\"question-text\">In cash flow statement, the item of \u2018Interest\u2019 is shown in:\r\n<\/div>\r\n      <ul class=\"options\">\r\n        <li><span class=\"option-a\">A<\/span><label for=\"optA_100618\">Operating Activities<\/label><\/li>\r\n        <li><span class=\"option-b\">B<\/span><label for=\"optB_100618\">Investing Activities<\/label><\/li>\r\n        <li><span class=\"option-c\">C<\/span><label for=\"optC_100618\">Financial Activities<\/label><\/li>\r\n        <li><span class=\"option-d\">D<\/span><label for=\"optD_100618\">In both (d) &amp; (c)<\/label><\/li>\r\n              <\/ul>\r\n      <div class=\"answer-box\"><\/div>\r\n      <button class=\"show-answer\" data-answer=\"d\">Show Answer<\/button>\r\n    <\/div>\r\n  <\/div>\r\n<script 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noopener\"><strong>Indian Polity MCQ<\/strong>s<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\" id=\"Free-GK-MCQ-App\"><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.edunovations.quiz\" target=\"_blank\" rel=\"Free GK MCQ App noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"150\" src=\"https:\/\/edunovations.com\/mcqs\/wp-content\/uploads\/2023\/06\/Free-MCQ-App.jpg\" alt=\"Free GK MCQ App\" class=\"wp-image-743\" title=\"Free GK MCQ App\" srcset=\"https:\/\/edunovations.com\/mcqs\/wp-content\/uploads\/2023\/06\/Free-MCQ-App.jpg 900w, https:\/\/edunovations.com\/mcqs\/wp-content\/uploads\/2023\/06\/Free-MCQ-App-300x50.jpg 300w, https:\/\/edunovations.com\/mcqs\/wp-content\/uploads\/2023\/06\/Free-MCQ-App-768x128.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/a><figcaption class=\"wp-element-caption\">Free GK MCQ App<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\" 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This resource is intricately 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