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Question-1
_________ are short - term, highly liquid investments, readily convertible into cash and which are subject to insignificant risk of changes in values.
(A)
Cash in hand
(B)
Cash equivalents
(C)
Demand deposits with bank
(D)
None of these
Question-2
Which one is not the limitation of cash flow statement?
(A)
Ignores Non - cash transactions
(B)
Historical nature
(C)
Shows inflow and out flow of cash
(D)
None of these
Question-3
_______ activities are activities that result in changes in the size and composition of the owner's capital and borrowings of the enterprise.
(A)
Investing
(B)
Financing
(C)
Operating
(D)
None of these
Question-4
Transactions which decrease the cash position of the entity are called as ______.
(A)
Outflows
(B)
Inflows
(C)
Both A & B
(D)
None of these
Question-5
Which one is not the cash in flow item ?
(A)
Cash sales
(B)
Royalty
(C)
Cash Purchase
(D)
None of these
Question-6
SEBI guidelines recommend only _____ method for preparing cash flow statement.
(A)
Indirect
(B)
Direct
(C)
Direct and Indirect
(D)
None of these
Question-7
____ is a statement which shows inflows and outflows of cash and its equivalents in an enterprise during a specified period of time.
(A)
Inflow statement
(B)
Balance sheet
(C)
Cash flow statement
(D)
None of these
Question-8
Decrease in share capital is ______.
(A)
Cash in flow
(B)
Cash outflow
(C)
Both a & b
(D)
None of these
Question-9
___________ discloses the financial condition or position at a particular date.
(A)
Profit and loss A/c
(B)
Trading A/c
(C)
Balance sheet
(D)
None of these
Question-10
Only _______ companies prepare cash flow statement.
(A)
Non listed
(B)
Listed
(C)
Both a & b
(D)
None of these
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Plus 2 Commerce
CBSE
Practice in Related Chapters
Accounting Not For Profit Organisation
Accounting for Partnership: Basic Concepts
Reconstitution of a Partnership Firm: Admission of a Partner
Dissolution of Partnersip Firm
Accounting for share capital
Issue and Redemption of Debentures
Financial Statements of a Company
Analysis Of Financial Statement
Cash Flow Statement
Accounting Ratios
Reconstitution of a Partnership Firm: Retirement/Death of a Partner
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