CS Executive (New Syllabus) Paper 5 Corporate & Management Accounting by CS UDIT DUA

Presents MCQs of
CS executive (New Syllabus)
Paper 5 Group II
Corporate & Management
Accounting
CASH FLOW STATEMENT
By
CS UDIT DUA

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MCQs on CASH FLOW STATEMENT

Theory MCQs
1. Which of the following Accounting Standard deals with preparation of Cash
Flow Statements?
(a) AS-2
(b) AS-3
(c) AS-4
(d) AS-5

2. The term cash includes ………….

(a) Cash & Bank Balance
(b) All the current assets
(c) All the current liabilities
(d) None of the above

3. Which of the following method can be used by listed company for preparation of
Cash Flow Statement?
(a) Direct method
(b) Indirect Method
(c) Both (a) & (b)
(d) Either (a) or (b)

4. As per AS-3 , Cash includes …………..

(a) Cash in hand & demand deposits with banks
(b) Term deposits with bank
(c) Short term highly liquid investment readily convertible into cash which are
subject to insignificant risk of change in value
(d) Both (a) & (b)

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5. As per AS-3, cash includes ………..

(a) Highly liquid investments that are readily convertible into known amount of
cash
(b) Demand deposits with banks
(c) Investments when it has a short maturity of 3 months or less from date of
acquisition
(d) All the above

6. As per AS-3, an investment normally qualifies as a “ cash equivalent” only when

it has a short maturity of say, ……………… from the date of acquisition.
(a) 6 months or more
(b) 5 months or less
(c) More than 3 months
(d) 3 months or less

7. Which of the following can be categorized as cash equivalent as per AS-3?

(a) Treasury Bills
(b) Commercial paper
(c) Money market funds
(d) All of the above

8. Which of the following is / are cash flow from Operating Activities?

(a) Cash receipts and cash payments of an insurance enterprise for premiums and
claims, annuities and other policy benefits
(b) Cash receipts & payments relating to futures contracts , forwards contracts ,
option contracts and swap contracts when the contract are held for dealing or
trading purposes
(c) Cash payments or refunds of income taxes unless they can be specifically
identified with financing and investing activities and
(d) All of the above

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9. Which of the following is / are cash flow from Investing Activities?

(a) Cash advances and loans made to third parties other than advances and loans
made by a financial enterprise
(b) Cash payments to acquire shares, warrants or debts instruments of other
enterprises and interest in joint ventures
(c) Interest received on investment in debentures & bonds
(d) All of the above

10. Which of the following is / are cash flow from Financing Activities?
(a) Cash proceeds from issuing debentures , loans , notes bonds, and other short
or long term borrowings
(b) Cash receipts from disposal of intangibles
(c) Cash receipts & payments relating to futures contracts , forwards contracts ,
option contracts and swap contracts when the contract are held for dealing or
trading purposes
(d) All of the above

11.Under Direct method of cash flow statements starting point is ……….

(a) Profit before working capital changes
(b) Funds from operations
(c) Cash receipts from customers
(d) Cash paid to suppliers & employees

12.In cash flow statement cash flow on account of income tax paid is shown ……
(a) Under the heading “cash from Investing Activities”
(b) Under the heading “cash flow from financing activities”
(c) Under the heading “cash flow from operating activities “ before heading cash
generated from operation
(d) Under the heading “cash flow from operating activities” after the heading cash
generated from operation.

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13.While preparing cash flow statement as per Indirect method which of the
following is added in net profits before working capital changes to calculate cash
flow from operating activities?
(a) Increase in current assets
(b) Decrease in current liabilities
(c) Voluntary separation payments
(d) Decrease in current assets

14. A cash flow statements is like a income statements……..

(a) True
(b) False
(c) Cannot say
(d) This statement is ambiguous

15.Fund flow statement and cash flow statement are one and the same…….
(a) True
(b) False
(c) Cannot say
(d) This statement is ambiguous

16.Increase in the amount of bills payable results in ……….

(a) Increase in cash
(b) Decrease in cash
(c) No change in cash
(d) Cannot say anything

17. Cash from operations is equal to ………..

(a) Net profit plus increase in outstanding expenses
(b) Net profit plus increase in debtors
(c) Net profit plus increase in stock
(d) None of the above

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18.For an investment to qualify as cash equivalent , it must be readily convertible to

know amount of ……….
(a) Gold
(b) Cash
(c) Investment
(d) Bonds

19.Non cash transactions ……………….

(a) Form part of cash flow statements
(b) Do not form part of cash flow statements
(c) May or may not form part of cash flow statements
(d) None of the above

20.Which of the following would be considered as cash flow item from an investing
activity?
(a) Cash outflow from interest
(b) Cash outflow from dividend
(c) Cash outflow to acquire fixed assets
(d) All of the above

21.Which of the following is cash flow from financing activity?

(a) Cash outflow to the government for taxes
(b) Cash outflow to shareholders as dividend
(c) Cash outflow to purchase bonds issued to another company
(d) All of the above

22.Which of the following is not a cash outflow for the firm?

(a) Depreciation
(b) Dividends
(c) Interest payments
(d) Taxes

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23.Which one of the following events will increase the cash balance of a business?
(a) Loan repayments to banks
(b) Debtors paying amount owed
(c) Bank granting it an overdraft facility
(d) Sale of stock on credit

24.Which one of the following events will reduce the cash balances of a business?
(a) Dividend proposed pending shareholder approval
(b) Purchase of stock on credit
(c) Creditors paid amount owed
(d) Purchase of fixed assets on interest free credit

25.A business may incur an operating loss in a given financial year yet has more
cash in the bank at the end . A reason for this could be that …………..
(a) Some fixed assets were sold for cash
(b) Dividends paid were higher than last year
(c) Payments to creditors were made more promptly
(d) Debtors were allowed a longer period of credit

26.A company has a negative cash flow from operating activities. What could
explain this negative cash flow?
(a) The repayment of a loan
(b) A sudden increase in credit sales
(c) High levels of dividend payments
(d) A substantial investment in new fixed asset

27.AS-3 Cash flow statements requires that cash receipts and payments should be
analysed into three categories . Under which category would you expect to find
the cash proceeds from issue of share?
(a) Operating activities
(b) Investing activities
(c) Financing activities
(d) None of the above

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28.In AS-3 cash flow statements where would you find a bank current account debit
balance?
(a) In cash & cash equivalents
(b) In investing activities
(c) In financing activities
(d) In operating activities

29. The following items would be classified as operating activities on the statement
of cash flows:-……..
(a) Acquisition of equipment, payment of dividend, revenue
(b) Proceeds from borrowing, payments of dividends, purchases of supplies
(c) Payments for inventory, payments for salaries, cash received from sale of
goods
(d) Payments on loans, payments for taxes, payments for rent

30.The following items would be classified as investing activities on the statement

of cash flows:- ….
(a) Proceeds from borrowings , payment of dividend, receipts of dividend
(b) Payments for inventory, payments for salaries, cash received from sale of
goods
(c) Sale of property , purchase of equity securities, loan to others
(d) Sale of goods, receipts of dividends, repurchase of firms owns stock

31. The following items would be classified as financing activities on the statement
of cash flows:- …
(a) Proceeds from borrowing, payment of dividend, repayment of debt
(b) Payment for inventory, payments to lenders, payments for taxes.
(c) Sale of goods , repayments of debts, loans to others
(d) Loans to others , returns from loans to others, acquisition of land

32.What impact does depreciation have on cash account?

(a) Results in decrease to cash
(b) Has no impact on cash account
(c) Only impacts the cash account if inflation has occurred
(d) Results in an increase to cash

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33.If net cash provided or used by operating, financing and investing activities are
added together, the result is ……………
(a) The change in cash
(b) Cash inflows
(c) Cash outflow
(d) Net income

34. Which of the following transactions would not create a cash flow?
(a) Company purchased some of its own shares from a shareholder
(b) Amortization of a patent
(c) Payment of a cash dividend
(d) Sale of equipment at book value

35.Which of the following would not be reported as investing activity?

(a) Selling a depreciable asset for cash at a loss
(b) Purchasing patent using cash
(c) Purchasing land in exchange for stock
(d) Purchasing shares of stock of another company using cash

36. Which of the following statements for cash flow statements is true?
(a) A company with a net loss on the income statement will always have a net
cash flow outflow from operating activities.
(b) A purchase of equipment is classified as a cash inflow from investing
activities
(c) Cash dividends received on stock investments are classified as cash flows
from operating activities
(d) Cash dividends paid are classified as cash flow from operating activities

37. Which of the following transactions would be reported as a finance activity?

(a) The cash received as interest on long term investment
(b) Acquiring land by signing bills payable
(c) Paying cash to shareholder for dividends
(d) Purchasing shares of another company using cash

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38.Which of the following statement is / are false?

(a) As per AS-3, listed companies has to prepare cash flow statement by Direct
Method
(b) Cash flows from financing activities include those cash flows with respect to
issuing and retiring long term debt & equity
(c) Cash flows from financing activities include those cash flows with respect to
paying previously declared dividends.
(d) All of the above

39. Which of the following would be added to net income when determining cash
flows from operating activities under indirect method?
(a) An increase in accounts payable
(b) Patent amortization expense
(c) Decrease in prepaid insurance
(d) Gain on sale of a depreciable asset

40. Which of the following will be deducted from net income when determining
cash flows from operating activities under indirect method?
(a) A decrease in bills payable
(b) Patent amortization expense
(c) A decrease in prepaid rent
(d) A loss on the sale of a depreciable asset

41.For purposes of preparing a cash flow statement , which of the following is not
considered a “cash equivalent”?
(a) A money market fund
(b) An investment in bonds
(c) Treasury bills
(d) Commercial paper

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42.An important distinction between the direct method and indirect method of
preparing a statement of cash flows is that………….
(a) The direct method reconciles accrual based net income with cash flow from
operations; the indirect method shows the specific cash inflows and outflows
constituting the operating activities.
(b) The direct method results in a lower figure for net cash flow from operating
activities than does the indirect methods
(c) The format of the section computing net cash flow from operating activities is
different under the two methods
(d) All of the above

43. In cash flow statements, the acquisition of land by issuing equity or preference
shares ……………..
(a) Is not shown at all , since no cash was received or disbursed
(b) Is shown as an investing activity
(c) Is shown as a financing activity
(d) None of the above

44. If a company changes from offering 30 days credit to customers to offering 50

days credit , which of the following statement is correct?
(a) Cash generated from operations will increase
(b) Cash generated from financing activities will decrease
(c) Cash generated from operations will decrease
(d) There will be no effect on the statement of cash flow

45. Which of the following activities can increase cash flows from investing
activities?
(a) Purchasing production equipment with cash
(b) Selling products and receiving cash
(c) Paying out cash dividends
(d) Selling an office building and receiving cash

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46. Holding all other things constant, which of the following represents a cash
flows?
(a) The company sells a machine
(b) The company acquires inventory
(c) The company receives a bank loan
(d) The company increases accounts payable

47.If you start with earning before interest and taxes and then subtract a firm’s tax
expense while adding back the amount of depreciation expense for the firm
during the year , the resulting figure is called ………….
(a) Free cash flows
(b) Operating cash flow
(c) Net cash flow
(d) Gross cash flow

48.An increase in inventories of Rs 5000 over the course of a year would be shown
on the company’s statement of cash flows prepared under the indirect method
as…………..
(a) An addition to net income of Rs 5000 in order to arrive at net cash provided
by operating activities
(b) A deduction from net income of Rs 5000 in order to arrive at net cash
provided by operating activities
(c) An addition of Rs 5000 under investing activities
(d) A deduction of Rs 5000 under investing activities

49. Unrealised gains and losses from foreign exchange rates are……
(a) Not cash flows
(b) Cash flows from operating activities
(c) Cash flow from investing activities
(d) Cash flow from financing activities

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50.Cash flows arising from interest and dividends received in the case of a financial
enterprise should be classified as cash flow arising from …………
(a) Investing activities
(b) Financial activities
(c) Operating activities
(d) Extraordinary activities

51. Preference shares of company acquired shortly before their specified redemption
date………..
(a) Will be shown in investing activities
(b) Will be shown in financing activities
(c) Will be shown in operating activities
(d) Will be shown as cash & cash equivalents

52. When the instalment paid in respect of a fixed asset acquired on deferred
payment basis includes both interest and loan, the interest element is classified
under ………… activities and the loan element is classified under …………….
Activities.
(a) Financing , investing
(b) Investing , operating
(c) Operating, financing
(d) Investing , operating

53. Cash flows arising from the purchase and sale of dealing or trading securities are
classified as ……..
(a) Operating activities
(b) Investing activities
(c) Financing activities
(d) Extraordinary activities

54.Cash advances and loan made by financial enterprises are usually classified as
………..
(a) Operating activities
(b) Investing activities
(c) Financing activities
(d) Extraordinary activities

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55. Cash flows arising from transactions in a foreign currency should be

recorded in an enterprise’s reporting currency by applying to the foreign
currency amount the exchange rate …………..
(a) Prevailing at the beginning of the financial year
(b) At average rate
(c) Prevailing at the end of the financial year
(d) Between the reporting currency and the foreign currency at the date of the
cash flow.

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PRACTICAL MCQs:-
56. Income statement of X Ltd for the year ended was as follows:-

Net Sales 42,50,000

Cost of sales (33,25,000)
Depreciation (85,000)
Salaries & wages (3,95,000)
Operating expenses (1,30,000)
Provision for taxation (1,45,000)
= NET OPERATING PROFITS 1,70,000

What is net profit before working capital changes =?

(a) 1,70,000
(b) 9,25,000
(c) 4,45,000
(d) 4,00,000

57. Income statement of Y Ltd for the year ended was as follows:-

Net Sales 55,50,000

Cost of sales (42,25,000)
Depreciation (1,20,000)
Salaries & wages (5,40,000)
Operating expenses (1,50,000)
Provision for taxation (1,95,000)
= NET OPERATING PROFITS 1,50,000

What is net profit before working capital changes =?

(a) 1,50,000
(b) 12,05,000
(c) 5,15,000
(d) 6,35,000

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58. Net profit before working capital changes of X ltd is Rs 5,52,000 .

Changes in working capital during the year is as follows:-

Decrease in stock 2,70,500

Decrease in creditors 10,800
Increase in debtors 30,500
Increase in advances 2,950
Increase in outstanding expenses 35,400

What is cash generated from operations =?

(a) 7,42,850
(b) 8,13,650
(c) 3,61,150
(d) 8,41,150

59. Extracts of cash flow statement prepared by X ltd are as follows:-

Cash generated from operations 5,41,000

Income tax paid 1,80,000
Sale of fixed assets 50,000
Voluntary separation payment paid 80,000
Law compensation suit received 1,25,000

Cash flow from Operating Activities =?

(a) 4,06,000
(b) 3,56,000
(c) 5,36,000
(d) 4,16,000

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60. Accounts of X Ltd. shows that the balance of cash and cash equivalents has been
increased by 19,200 as compared to last year. If cash flow statement reveals net
cash inflow from financing activities is Rs 19,200 and cash outflow from
investing activities is Rs 4,80,000, what will be cash flow from operating
activities?
(a) Rs 5,18,400
(b) Rs 4,99,200
(c) Rs 4,60,800
(d) Rs 4,80,000

61. From the following details calculate the cash flow from operating activities:-

31.03.2019 31.03.2020
Creditors 1,15,000 1,30,000
Bills payable 90,000 70,000
Outstanding expenses 1,00,000 1,25,000
Provision for tax 1,80,000 1,40,000
Bills receivable 1,02,000 1,10,000
Sundry debtors 3,75,000 3,55,000
Stock 1,30,000 1,60,000

Net profit before working capital changes is Rs 5,39,000. What is cash flow form
operations=?
(a) Rs 5,41,000
(b) Rs 3,61,000
(c) Rs 3,41,000
(d) Rs 3,99,000

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62. From the following details calculate the cash generated from operations
Net profit before working capital changes 5050 lakhs
Net increase in current assets 3255 lakhs
Net increase in current liabilities 950 lakhs

(a) 2745 lakhs

(b) 7355 lakhs
(c) 845 lakhs
(d) 3250 lakhs

63. From the following details calculate the cash generated from operations.
Net profit before working capital changes is Rs 3051 lakhs
Net increase in current assets is Rs 3205 lakhs, while there is a net increase in current
liabilities by 9 lakhs
(a) + Rs 6247 lakhs
(b) + Rs 6256 lakhs
(c) - Rs 145 lakhs
(d) - Rs 6265 lakhs

64.Cash flow statement of X Ltd shows the following position.

Cash inflow from operating activities Rs 406000
Cash outflow from investing activities Rs 318000
Cash outflow from financing activities Rs 18000
Cash and cash equivalent at the end Rs 135000

Cash and cash equivalent at the beginning =?

(a) Rs 607000
(b) Rs 29,000
(c) Rs 571000
(d) Rs 65000

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65. Cash flow statement of Y Ltd shows the following position.

Cash inflow from operating activities Rs 1,50,000
Cash inflow from investing activities Rs 1,55,000
Cash outflow from financing activities Rs 2,50,000
Cash and cash equivalent at the end Rs 1,85,000

Cash and cash equivalent at the beginning =?

(a) Rs 2,05,000
(b) Rs 85,000
(c) Rs 1,30,000
(d) Rs 65,000

66. If the opening balance of accounts receivable is Rs 2,68,800, closing balance is

Rs 2,97,600 and total credit sales during the year was Rs 40,32,000.
What is the cash received from debtors under direct method of cash flow
statement?

(a) Rs 40,60,000
(b) Rs 45,98,400
(c) Rs 40,03,200
(d) Rs 43,00,800

67. If the opening balance of accounts payable is Rs 3,65,500, closing balance is Rs

2,95,000 and total credit purchases during the year was Rs 40,32,000.
What is the cash payable to creditors under direct method of cash flow statement?

(a) Rs 41,02,500
(b) Rs 42,05,000
(c) Rs 40,32,000
(d) Rs 40,50,000

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68. From the following details calculate the cash paid to suppliers and employees as
per direct method of cash flow statement.

Decrease in stock 2,68,000

Increase in advances 1,920
Decrease in creditors 9,600
Increase outstanding expenses 38,400
Cost of sales 31,68,000
Salary & wages 3,84,000
Operating expenses 1,28,000

(a) 32,56,320
(b) 37,70,800
(c) 33,84,320
(d) 36,42,880

69. From the following details find out the cash & cash equivalents at the end.

Current assets 11,41,000

Short term investments (less than 2 months) 84,000
Money market funds 20,000
Cash & bank 60,000
Current liabilities 9,00,000

At the end of the year it was noted that there is foreign exchange loss of Rs 1600
in value of short term investment.

(a) 1,64,000
(b) 1,62,400
(c) 1,65,600
(d) 4,06,600

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70. From the following data, find out the value of building sold during the year
Particulars 31.03.2018 31.03.2019
Land & Building 20,00,000 17,00,000
Capital reserve NIL 2,00,000

A piece of land has been sold during the year and profit on sale has been credited to
capital reserve. Depreciation charged on building during the year is Rs 50,000; no
additions have been made under this head during the year.
(a) Rs 3,00,000
(b) Rs 5,00,000
(c) Rs 4,00,000
(d) Rs 4,50,000

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ANSWERS:-

1. (b) 2. (a) 3. (b) 4. (d) 5. (d)

6. (d) 7. (d) 8. (d) 9. (d) 10. (a)
11 (c) 12 (d) 13 (d) 14 (b) 15 (b)
16 (a) 17 (a) 18 (b) 19 (a) 20 (c)
21 (b) 22 (a) 23 (b) 24 (c) 25 (a)
26 (b) 27 (c) 28 (a) 29 (c) 30 (c)
31 (a) 32 (b) 33 (a) 34 (b) 35 (c)
36 (b) 37 (c) 38 (a) 39 (b) 40 (a)

41 (b) 42 (c) 43 (a) 44 (c) 45 (d)

46 (b) 47 (b) 48 (b) 49 (a) 50 (c)
51 (d) 52 (a) 53 (a) 54 (a) 55 (d)
56 (d) 57 (d) 58 (b) 59 (a) 60 (d)
61 (b) 62 (a) 63 (c) 64 (d) 65 (c)
66 (c) 67 (a) 68 (c) 69 (c) 70 (d)

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