} o (Posce TYPE QUESTIONS, MCQs ich ype of activity will Rent Paid’ be classified while preparing Cash Flow Statement ” 1, der wh 3 Medinet Sa for £10,00,000, paying 40% by issue of equity shares of €10 each and the balance by # cheque. This Fash wa in investing actives €6,00,000 (b). Cash generated from financing activities €4,00,000 | (@_ Decresse in cash and cash equivalents %10,00,000. (d)._Cash used in investing activities €10,00,000- ners ecved in cash on Joans and advances results in cash inflow from activity. ‘Cash Flow Scatement, cash comprises and with bank. from the date of 1. While preparing 1 oimesment normally quai af aeash equivalen only when thas marr nis this statement correct? Give reason in support of your answer. {Zsa Purchase a building for €50,00,000 from j Ltd. paying 40% by the i Iaane by cheque. The above transaction will result in: (Cash used in investing activities €20,00,000 (6). Cash generated form financing activites %20,00,000 (Q_ Dectease in cash and cash equivalents %20,00,000 (@)_ Cash used in investing activities %30,00,000 Be serine ths snes KA Lend ected viene of £20000 aan 2 These wansactions will result in: (@) Cash used in investing activiies®7,00,000 {b) Cash generated form financing activities € 7,20,000. (@) Cash generated from financing activities £26,80,000. (a) Cash used in investing activities %6,80,000 £ XLed erkenned 21,00,000, 9% debencures at 10% premium. Whar ‘sll be the amount of ‘Cash Flows financing activities? 4 Shor trm highly liquid investments hac ate realy converible ino Ienawn amounts of cash and which are subject 0 an inignifcant risk of changes in value are called I. Which ofthe following transactions will nor result into flow of cash (8) Isue of equity shares of € 1,00,000. (b)_ Purchase of machinery of & 1,795,000, (9. Redemption of 9% debencures € 3:50,000 (a) Cash deposited into bank & 15,000 three months or more ssue of 9% debentures of 996 debentures and theMee coher gic oy hee.) iieablaadamal lo a ak i 100 ay ity. Bakr (@) Bata wih banks (9) bok anes ‘Det 840,00 jn bak psi SA pee ies of 25,009 rsh or oh al (2 Choque and lai ah ai rom bark €5 pk le of 50.000 a 18, Wh of he flows ae: i arg 2) Cain band {Bak Borowings pen 14, Which ofthe flowing a) Trcarment of rw meta a ‘ (i) Manulc in 2 roe the dg oan oping 07 sal ; a ingame uted eta tuargaie as St a kang ene With eh nd 1 ace ei an ca ak pe El apd a content ee fe rr rnemnnenee nee ehh nb Taner a 1 Cah rs ceo © Se Rms ¢ aio : ee ig ai 1. Which felon Te ered om ivesnentsi obereteres (Catia dips af xe Oe Rpmcne w que opin cach and desepnet Oe pment lus or wanes mae by Dna eters se Wh fe flowing eer elsif perating ties? (a) Payment of 6), Daymenc of employment Beni expenses {0 Payment of iden (@ Bork) and (9 9. Which fh illoving so asl as inveig sci? 1G), Purchase of goodull (a) Pach of popes (2 Pacheco fm ups (2) Pacha of noa-aztent investments ao et tsancd emeprie bone man busines ending and Borowing)» interes pai, interest recive adi rece a cad Teves wile dividend pid is et Riecdnre ee are eomval ace Sa eran eee 22. ‘Shyamsundar Lad” i 2 financing ‘Under ee adr ecm eat to ae pennies Prt oe nee oan a 2 Hate tans barat cota an ee a a akg SUS Be evens po into nectar 7 on 4.80 wt a neat * fe ree eee) ae and seine dividend of €45,000 doing 2 enterprise may bold securities and loans for fein a E eS Cag nr cc ha in . under ‘activity while preparing Sime ngacivie? ss eld for rang purpores iwe Her oun fhe nny. Wa he nll enepie ‘ede pw ting Cah How Stee the rb petting activi, Was he cone en nding a? Ge ean z Cah ha vei ig ‘ gig ti. Was eco alg ag Ca How Semen he adn oe cing avy. ig Cah Flow Satement, Payment oC ae Cah acute Dabney a Iavestmen cm en an fan ini core in doing 0? ie eon, ai vegetn eae oe «Sotiris te pog tar ote ah ioe miners nego ein “RST Tice ele rae basal er fling oc tre Uke ca edi hin lg oe te el 009 9 er bre rnin elon te lettin tenn st er tos poo = reek min ti yen hx kt Cn © Une cei mon pens FP Epbee fio bale mit ie! orc mel at Beige di creng te een ectoncnwast how at ened by PP uted a GC Limi “ a yen el mr Tae deg ey s Sot nd moe ren eee Beat erste antec ene cit ed de eae pn me ing ti ee 5060 ssh eh = aul R00 droge year then the Fi guinea tec fb at poses Flowing informa T42099@) 3132020) 50.000 a0 25,00 15.00 £10,000 wih accumulate depecaton ®8000 wos old for 813.000 ey of €500 10 nary wil beh ey of cies he pur ow semen? reed of the ea depreciation : Cah floes fom invesing i Aeowilke tics ai Be mcecinas 300) “ofl ote de beat pan Ldao9@ 3132000 ee as Jomo 2st "Daring the year 2019-20, the company repaid 2 loan of €1,00,000. Se ee iat wh tetChone eee seme) @ Neccsh used in financing actives €50,000 (6) ‘Net cash used in financing activities €1,00,000 Nn) Nee on eg 30000 6 Patiala 14,2019 @) ‘31.3.2020 8) ee ‘in tn et coe) Macha 3000 Wh aig Net Pf bee Tc nd Eten ee oat aa sate Gn Roe wi rom perce sh of ele ces ie ag a ease 1% er 5 yu Cah hs eral ean nme pon hig E2008, hd oo, hil tear lectern wile — fhe fling wl no esl iro coh flow? Re etna of nace (0) Daves in ctor (Sl of fard amex 228000.) Neteash wala ovesng aves £15,000 ) Neath rm hveing aces £15000 czvcs of Cash Flow Statement affcing ct lows fom —_— ithe years €2,000, Cath out for rin 400, Unchime dividend rngsain an aee as a rt eae dE are i) Film production house rine for cach ofthe following enterpies: ny one 5. Sa en wha wok cost the opting anc oes soe thot your saver wih an cap pes pl in anc the nd of he year ae An nea narod nce ding the parler aris (aed co Goode enoriedix_—_ (add o deducted fom) he profit made during the yea for ca Sow fom pers ci Forcing ch Bw fm operating acti, provision fr doubel debs i fon) te poe made daring he yet, il and bases. I vested eves from che al mess.) 10 €3:50.000 in 2019-20.Wha wil 20208 1 € 30,00000 in shares and €15,00 it as dividend and terest Cash lows from ing cv fr exch ofthe following eerie. anyon of ex exh) (i) Media eerie Oe mak conte the operating ais foreach ofthe following enterprises (anyone each) (i) Sofas development busines uit wrtpe of epi can change ogee the category Into which a parcular activity msy be dai (aed toldeducted fom) the profit made dun. laced om) then pe aie wit We compusing ch fom operating atv, which fhe allowing item wll beaded to the net prof 2) Inne in he lea eos © Insesein pep expenses (©) Tacs inthe value of patents (@)_ Decrease in income recived in advance se ompusing ca fiom operating acts, which ofthe lowing item) wl be added to the nt profi 9) Dace ala of vero, Ince in he ale of ead eels ie compuing exh om opering sti, Conon of debe ino shars ()Inseasein he alu ade eae Wile pepig Cah Flow Sa ed = "ae Res: An name ques end ein whine oN SMP Cain 28, ali scab pele only 29 (b) Incase in share capital (@)_ Ince inthe amount of outsanding expenics Bich of he allowing tem will be subrcte fom the net prof (©) Decree inthe value of ade payables (@) Alofthese Ble Nena Cahoon fom ning | 640: Cash oat frm Financing As =) peeing ates 27. Ope Noses oc cone. Reson: As Gull Ld 388%] ‘ompany so dividend rected ean operating ct in iat nan Weeuconer ns ie ae ee eee (2 Goh wedi rng a een 30. othe scan acorn Resa Died oun 32 Note seman nox corer nv fe Pe ee, ay iret sings Operating; Financing 28 1.0 BU ineciens wi io = esting ati a Fine Garments hs bought | Opting _ Be 35) Teenage to fora “| ive wo actsiy as P o ing avy a dividend i ced 00 bythe company 36 % pol A) Roylies exved Gp Commision© : , 798,000 ts ae - . 12.000 €20,00,000); €30,00,000 6 ake as parchase of Patents of $0,000 and wil be 3. vil Jer Cath outflow from Investing Activities, sun fom nv acti Ni ack: Reps fom sale of goods to nomerfPayment of 2 and saties, clectricity, food items and other items used ee ommodation (any one) fi Bim Production House: Receipes fiom sling fm righs of iy tothe dsuibutors! Payment tothe staff, ators, actrees, reco te (4) 27) 43. 330,000 46. %9,50,000 cA 54 55. 56. 58, 60, (Binal Ener Re recovery expenditure for recover of lea a employes fay one) (i) Media Enterprises: Receipes from adverrivemene ‘0 sall reporter photographers, ee (ary 007 (O Steel Manufacturing Unix: Receipts from sale of shee, sel esting tec ods, ete Payment fori ste co sal ete Canyon) (i) Sofsate Devlopment Business Uni: Recipes for sl Of software and renewal of licensevPaymenc of salaries theic employes, et. (ay one) ‘The gen satemen cone Purchase of shares acivity fora share brokerage im (an fvestme sthereas it isan venting activity for other enterprises deduced fom 57, deducted from addedio 59, added to @ G1. (a) and (4) a @