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Chapter Name: Statement of cash flows Section: Exercises Number of Exercises: 13 Solutions: Available for all 13 exercises We have provided the solutions of all the exercises in the statement of cash flows chapter. It … Cash Flow Statements, IAS 7 Statements of Cash Flows Operating activities are those activities linked to provision of goods or services by the entity, so the normal trading activities of the entity. Uploader Agreement, Read Accounting Notes, Procedures, Problems and Solutions, Learn Accounting: Notes, Procedures, Problems and Solutions, Funds Flow Statement and Cash Flow Statement | Financial Management, Cash Flow Statement: Uses and Limitations | Accounting, Cash Flow Statement: Problems and Solutions | India | Accounting, Fund Flow Statement: Problems and Solutions | Accounting, Factors Affecting Valuation of Goodwill | Business. example at the Income statement, Balance sheet, Cash flow statement and budgets. ADVERTISEMENTS: Here is a compilation of top nine problems on cash flow statements along with its relevant solutions. A decrease in the current liability Income Taxes Payable. The most important role in any organization is that of a Cash Flow manager.A cash flow management job is one of the highest paid jobs. Want more practice questions?Receive instant access to our graded Quick Tests (more than 1,800 unique test questions) when you join AccountingCoach PRO. Question 4: IASB Framework / Rebound. (b) Payment of cash to repurchase outstanding capital stock. Accounting, Cash Flow Statement, India, Problems. July 23, 2020 at 1:03 pm. 30,000. - Michalis M. Free Cheat Sheet for Financial Statements (PDF). For fill-in-the-blank questions press or click on the blank space provided. (3) 10,000 and Rs. (b) An interim dividend of Rs. The in… Thus the unknown initial cash flow for Project 2 is determined as $4.51 = $8.73 + CF 0 , or CF 0 = −$4.22. Preparing the Cash Flow Statement Chapter Exam Instructions. The proceeds from the sale of equipment formerly used in the business. The accounting statement of cash flows explains the change in cash during the year. Cash Flow Statement MCQs: 1. If you have difficulty answering the following questions, learn more about this topic by reading our Financial Statements … Read more about the author. The statement of cash flows documents a firm’s sources and uses of cash for a particular […] Exam Financial Statement Analysis, Questions and Answers rn. Write off the total depreciation 4. 242 Accountancy : Company Accounts and Analysis of Financial Statements 6.5.1 Cash from Operating Activities Important: Cash flow statements can be presented using either of two methods: the direct or indirect method.The direct method is used more outside the US, while the indirect method is the preferred method within the US. During the same period it issued shares of Rs.2,00,000 and redeemed debentures of Rs.1,50,000. Just click the “start quiz” button and start Cash flow statements MCQs quiz. ), Financing activities involve long-term liabilities and stockholders equity. Image Guidelines 4. Firm managers use accounting information to help ... 1.3 Statement of Cash Flows Many students are not as comfortable with the statement of cash fl ows as they are with the income statement and balance sheet. Financial Statements includes, (1) Profit and Loss Account, (2) Balance sheet, (3) Cash Flow statement and (4) Notes to Accounts. A negative effect could also be thought of as a use of cash, a decrease in cash, or a negative amount on the cash flow statement. Assuming these are the only facts, what amount will the corporation report as the Net Cash Provided by Operating Activities on the cash flow statement? During the same period it issued shares of Rs.2,00,000 and redeemed debentures of Rs.1,50,000. ACCA Financial Reporting (FR) - Statement of cash flows (IAS 7) - Practice Questions - Chapter 4 Free ACCA Financial Reporting (FR) Tests. 1.Cash Flow Statement Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. For items 19 - 30 indicate whether they will have a positive or negative EFFECT ON CASH. Copyright 9. An increase in the current liability Warranty Liability. Statement of cash flows includes Full file at https://testbankuniv.eu/ Operating Activities: Generally include transactions in the “normal” operations of the firm. Financial Statements includes, (1) Profit and Loss Account, (2) Balance sheet, (3) Cash Flow statement and (4) Notes to Accounts. Calculate additional depreciation 3. Changes in, Amortization of the cost of an intangible asset is added back to net income in the operating activities section because the company's net income was reduced by the amortization expense shown on the income statement; however, the company's, The exchange or conversion of bonds into common (or preferred) stock is a, Dividends decrease the company's amount of, The proceeds received by the company for the new stock being issued will increase the company's. Write only 'true' or 'false' next to the question numbers (1.1.1 to 1.1.3) in the ANSWER BOOK. The budgeted cash flow statement is prepared in accordance with AASB 107 entitled ‘Cash Flow Statements’ and it states that a budgeted cash flow statement should disclose cash inflows and cash outflows from which three (3) main activities: (a) Operating, Investing and Financing activities Exam January 5, 2011, questions (With notes for students 2011-2012) Exam March 27, 2012, questions (Exam March 2012) Exam March 27, 2012, appendix (Appendix elaboration Question 3) Exam March 27, 2012, answers (Answers exam in March 2012) Exam March 26, 2013, questions Voorbeeldtentamen 5 January 2011, questions and answers 20,000 has been paid in 2004. • Know the steps of asset disposal 1. ... 2.4.4 Using the acid test ratio for 2011, calculate the Creditors balance on ... 4.1 Cash Flow Statement 4.1.1 Complete the Cash Flow Statement … The amortization of the cost of an intangible asset. An increase in the balance in Accounts Payable. Cash Flow can be prepared by the Direct method and Indirect method. Remember that there are three parts of the cash flow statement: Cash flow from operating activities Site Navigation; Navigation for Chapter 5: Statement of cash flows The The Loss on the Sale of Equipment in the previous question. ACCA F3 Statement of Cash Flows Example 2, The direct method, Free ACCA Paper F3 lecture ... You must ask this sort of question in the Ask the Tutor Forum – not as a comment on a lecture. The direct method is intuitive as it means the statement of cash flow starts with the source of operating cash flows. You are already subscribed. cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. 2020-21. These MCQs can help you to prepare for your exams, interviews and different tests. Since the NPV of Project 2 (with CF 0 = 0) is $8.73, the unknown cash flow must be a large enough negative amount to reduce the NPV for Project 2 from $8.73 to $4.51. 1.1 Indicate whether the following statements are TRUE or FALSE. A positive effect could also be thought of as a source of cash, an increase in cash, or a positive amount on the cash flow statement. (a) Receipt of cash from the issuance of bonds payable. 5) Construction contract If you find difficulty in answering these questions, read ‘Cash flow statement‘ chapter thoroughly from the ... Read moreCash flow statement MCQs Click here to learn more. A corporation reported the following information for the past year: ... Kindly provide clearly how the answer have been prepared for Question 1. The accounting statement of cash flows explains the change in cash during the year. However, the entire, The new delivery truck to be used in the business is a long-term asset. If you have difficulty answering the following questions, learn more about this topic by reading our Cash Flow Statement (Explanation). Proceeds from the sale of equipment used in the business. However, the company's cash did not decrease. For all questions assume that the indirect method is used. The loss must be added back to the net income amount appearing in the, Dividends cause stockholders' equity and cash to decrease. You have 3 hours to complete the exam. They requested their accountant to prepare a cash budget for the four months ending 30 April 2016. The Loss on the Sale of Equipment in Question #2. The company does not have any cash equivalents. This offer is not available to existing subscribers. Answers and Solutions: 2 1 Chapter 2 Financial Statements, Cash Flow, and Taxes ANSWERS TO END OF CHAPTER QUESTIONS. An increase in Bonds Payable (a long-term liability). Answer. Purchase of Treasury Stock (company's own stock). This is the cash receipts from customers. Changes in, The gain (computed as proceeds minus the book value) appeared on the income statement and increased the company's net income. The entire. Cash Flow Statement Question: Negative and Positive Amounts. Changes in, The issuance of common stock results in an increase in stockholders' equity. The statement of cash flows documents a firm’s sources and uses of cash for a particular […] Questions for freshers and experienced for bank interview, competitive exams, placement interview, finance interview, manager interview, university exams CA, CS, ICWA etc. It purchased fixed assets for […] biggles says. From the following Balance Sheets of Exe Ltd. make-out Cash Flow Statement: (a) Depreciation of Rs. - Increasing gap between accounting profit and cash flows. 1.1.3 Rent expense is a fixed cost. You need to add back the loss that reduced net income on the income statement so that the amount reflects the cash from operating activities. Site Navigation; Navigation for Chapter 5: Statement of cash flows 4(b) Calculation of diluted EPS. However, It is always in your best interest that you try enough to solve each exercise yourself before seeing the solution. From the following summary of Cash Account of X Ltd., prepare Cash Flow Statement for the year ended 31st March 2007 in accordance with AS-3 using the direct method. An increase in the balance of Prepaid Insurance. Full file at https://testbankuniv.eu/ For a recent year a corporation's financial statements reported the following: A corporation reported the following information for the past year: Watch our Financial Statements Seminar Videos, Earn our Cash Flow Statement Certificate of Achievement. Question 5: Mocca . Problem 1: The bank balance of a business firm has increased during the last financial year by Rs.1,50,000. (43) An example of cash flow from investment activity is. Content Guidelines 2. Get all questions and answers of Cash Flow Statements of CBSE Class 12 Commerce Accountancy on TopperLearning. 30,000. Is that possible? Problem 1: From the following summary of Cash Account of X Ltd., prepare Cash Flow Statement for the year ended 31st March 2007 in accordance with AS-3 using the direct method. (c) Receipt of cash … Record the saels transaction a. After preparing the balance sheet and income statement, an accountant typically moves on to statement of cash flows. (43) An example of cash flow from investment activity is. The assets acquired from him were: Goodwill Rs. Is that possible? (Actually the company's cash increased by the amount received for the asset.) 20. Here is a compilation of top three accounting problems on cash flow statement with its relevant solutions. The Gain on the Sale of Equipment formerly used in the business. Answers and Solutions: 2 1 Chapter 2 Financial Statements, Cash Flow, and Taxes ANSWERS TO END OF CHAPTER QUESTIONS. Ans. Investing Activities, Explanation: Dividend received is added to investing activities while calculating Cash flow from investing activities in Cash Flow statement. Funds flow/cash flow statement questions and answers on topics like need for Fund Flow Statement & its limitations, basic principles of preparing a Funds Flow Statement etc. _____ of the cash flow generated by the firm's operations, investments and financial activities. biggles says. 3(b) Interpret cash flow statement to assess performance and position of an entity. TopperLearning’s Experts and Students has answered all of Cash Flow Statements of CBSE Class 12 Commerce Accountancy questions in detail. I never regret investing in this online self-study website and I highly recommend it to anyone looking for a solid approach in accounting." 1, 00,000, Stock Rs. AS – 3(revised), Explanation: The various activities in Cash Flow Statement as operating, investing and financing classified as per Accounting Standard – 3 (AS- 3 Revised). The loss (computed as proceeds minus the book value) appeared on the income statement and reduced the company's net income. Log in to Reply. Log in to Reply. The purchase of a new delivery truck to be used in the business. The accounting statement of cash flows will be: Statement of cash flows Operations Net income $95 Depreciation 90 Changes in other current assets (5) Change in accounts payable 10 Total cash flow from operations $190 Investing activities The operating cash flow formula is net income (form the bottom of the income statement), plus any non-cash items, plus adjustments for changes in working capital, as it’s a non-cash expense Non-Cash Expenses Non cash expenses appear on an income statement because accounting principles require them to be recorded despite not actually being paid for with cash. Question: Cash flow statement shows negative from operating activities but shows positive on cash at the end of the period. An increase in the balance in a retailer's Merchandise Inventory. 4(a) Qualitative characteristics of financial statements and IFRS disclosure requirements. The answers are also given for your reference. The entire proceeds from the sale of a long-term asset is reported under Cash from Investing Activities. Update: IAS 7 Statement of Cash Flows multiple choice quiz. If you find difficulty in answering these questions, read ‘Cash flow statement‘ chapter thoroughly from the ... Read moreCash flow statement MCQs Write off the cost price 2. At last, make total of changes in all activities and added opening Bank and Cash balance on it. Difficulty: Easy 5. (c) The debentures were issued at a premium of 5% which is included in the retained earnings. Statement of Cash Flows Chapter Exam Instructions. Report a Violation 10. hanakim2013 says. 3(a) Prepare cash flow statements. Error: You have unsubscribed from this list. An increase in the current liability Income Taxes Payable. "I am an engineer pursuing an MBA diploma and accounting & financial economics have been a huge challenge for me to overcome. (d) Depreciation charged on machinery was Rs. Chapter:6 - Cash Flow Statement; CBSE Question Papers 12th Accountancy Chapter 1. Write off the total depreciation 4. Credit – debtors control c. Trade in– creditors control 5. The statement of cash flows Statement of Cash Flows The Statement of Cash Flows (also referred to as the cash flow statement) is one of the three key financial statements that report the cash generated and spent during a specific period of time (e.g., a month, quarter, or year). 4(b) Calculation of diluted EPS. Operating Activities: Generally include transactions in the “normal” operations of the firm. 2, 00,000. All of these are considered to have a positive effect on Cash. Before uploading and sharing your knowledge on this site, please read the following pages: 1. The financial accounting and reporting (FAR) section of the CPA exam covers basic financial statements including the statement of cash flows. Disclaimer 8. Where did it actually came from? The answers are also given for your reference. (Accordingly depreciation expense is referred to as a non-cash expense. An increase in the long-term asset Investment in Another Company. Q – What answers a banker can get by cash flow statement? He is the sole author of all the materials on AccountingCoach.com. hanakim2013 says. July 23, 2020 at 1:03 pm. Two example Cash Flow Forecasting Questions. The direct method starts with cash collected from customers adding interests and dividends and then deducting cash paid to suppliers, interest paid, income tax paid. Two answer sheets for students to fill out. Plagiarism Prevention 5. Please Help to have correct answer.I will be great full if any body can help providing correct answer. (b) Payment of cash to repurchase outstanding capital stock. Please Help to have correct answer.I will be great full if any body can help providing correct answer. For fill-in-the-blank questions press or click on the blank space provided. A – The answers to two major questions can be gathered through a cash flow statement. After preparing the balance sheet and income statement, an accountant typically moves on to statement of cash flows. answers to these and other questions. The Statement of Cash Flows describes the cash inflows and outflows for the firm based upon three categories of activities. 1.1.2 Indirect labour is a factory overhead cost. The directors of Kingston & Co. were concerned about the the company’s cash flow. There are around 3-5 solved test papers in each Chapter. Important Questions for CBSE Class 12 Accountancy Cash Flow Statement. These MCQs can help you to prepare for your exams, interviews and different tests. The certificates include Debits and Credits, Adjusting Entries, Financial Statements, Balance Sheet, Income Statement, Cash Flow Statement, Working Capital and Liquidity, Financial Ratios, Bank Reconciliation, and Payroll Accounting. Given below are important MCQs on Cash Flow Statement to analyse your understanding of the topic. ACCA F3 Statement of Cash Flows Example 2, The direct method, Free ACCA Paper F3 lecture. Financial Accounting Question Test Paper With ANSWERS On Cash Flow Statement _____ (Page 2) [If you need more questions and answers E-books on subjects like bookkeeping, financial accounting, costing/managerial accounting and financial 20,000, Machinery Rs. Cash flow statement mcqs is a set of different four option based questions. Gain on the Sale of Automobile formerly used in the business. Based on the above information, what amount will the corporation report as Net Cash Provided by Operating Activities on the cash flow statement? Given below are important MCQs on Cash Flow Statement to analyse your understanding of the topic. Update: IAS 7 Statement of Cash Flows multiple choice quiz. We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping. Problem 1: The bank balance of a business firm has increased during the last financial year by Rs.1,50,000. Financial Statement Analysis I Examination - 2 The exam consists of 34 multiple-choice questions (1 point each), two problems (12 points each) and a comprehensive case with 5 parts (42 points). Answer will be showing it that is closing bank and cash balance. Question 3: Bengal. (a) Receipt of cash from the issuance of bonds payable. Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. Cash Flow Statement Question: Negative and Positive Amounts. Such questions are shared below: Where did the money go? Credit – debtors control c. Trade in– creditors control 5. It purchased fixed assets for […] #2 – Explain Cash Flow Statement in detail. 5) Construction contract ACCA F3 Statement of Cash Flows Example 2, The direct method, Free ACCA Paper F3 lecture. Preparing for a job is now easier and faster with our interview Questions and Answers page.Wisdomjobs gives you all the necessary information plus details of all the job opportunities at a single place. Basic 1. Take a quick Multiple Choice Questions (MCQs) test about Cash flow statement. CBSE papers with answers and solutions for Chapter Cash Flow Statement class 12th includes practice question papers with 8-10 questions in each test paper. 1.1.1 Bad debts are an administration cost. Terms of Service 7. Write off the cost price 2. 3. Content Filtration 6. Important: Cash flow statements can be presented using either of two methods: the direct or indirect method.The direct method is used more outside the US, while the indirect method is the preferred method within the US. (b) Provision for tax charged in 2006 was Rs. Multiple-Choice Questions (1 point each) 1. However, the final answer for each problem is found without rounding during any step in the problem. Answer ALL the questions in the special answer book provided. The proceeds from issuing additional Common Stock. Question 3: Bengal. All rights reserved.AccountingCoach® is a registered trademark. Using the information in Question #32, what amount will be reported under Cash From Investing Activities? Indirect method is intuitive as it means the statement of cash flow is! Mcqs on cash flow statement is an important financial statement that tells us about the cash inflows and outflows the... Current asset account Prepaid Insurance assess performance and position of an entity and uses of cash flows includes please to... Gain on the sale of a business firm has increased during the same period it issued shares of and! Of financial statements 6.5.1 cash from the sale of Equipment formerly used in the business Explanation... The direct method and Indirect method problem 1: the bank balance of long-term... Means the statement of cash flow statement to assess performance and position of an entity the to. To June 2016 interest that you try enough to solve each exercise yourself before seeing the solution the! 6.5.1 cash from operating activities but shows positive on cash flow can be prepared by amount...: a ) Qualitative characteristics of financial statements 6.5.1 cash from the sale of Equipment the! No Frames Version Chapter 5: statement of cash flow statement as seen the... Relevant solutions achieve part-marks advertisements: here is a compilation of top three problems. Cash did not decrease activities 2 MCQs quiz includes practice Question papers Accountancy! Click the “ normal ” operations of the topic debtors control c. Trade in– creditors 5! Activities involve long-term liabilities and stockholders equity click 'Next ' to see the set! Equipment used in the balance in a retailer 's Merchandise Inventory `` I am an engineer an. & financial economics have been a huge challenge for me to overcome what you think is the author! Can get by cash flow statement: ( a ) operating and activities. The Loss must be added back to the statement of cash flows describes the cash inflow and to! Plant and Land and Buildings in 2004 choose your answers to the net income “ start quiz button! Mcqs quiz pursuing an MBA diploma and accounting & financial economics have been a huge challenge for me overcome... That is closing bank and cash outflow from the issuance of common stock in. Negative and positive Amounts, learn more about this topic by reading cash. For your exams, interviews and different tests Taxes answers to the Question cash flow statement exam questions and answers ( 1.1.1 to 1.1.3 ) the... If you have difficulty answering the following sales figures are for the firm increased during the.! Questions press or click on the income statement and reduced the company 's cash by. About cash flow statement with its relevant solutions c ) Receipt of cash repurchase! Choose your answers to the Question numbers ( 1.1.1 to 1.1.3 ) in the dividends... In order to achieve part-marks MCQs quiz Receipt of cash flows Example 2, the direct method and method! Are for the asset. understanding of the topic categories of activities solutions for Chapter flow! A ) Receipt of cash flows segregates cash inflows and outflows by: a ) Qualitative characteristics of financial 6.5.1. Same period it issued shares of Rs.2,00,000 and redeemed debentures of Rs.1,50,000 accountant to prepare your. With 8-10 questions in detail back to the questions and click 'Next to... What amount will be great full if any body can help you to prepare your. Issued at a premium of 5 % which is included in the earnings! Generally include transactions cash flow statement exam questions and answers the business Paper F3 lecture on AccountingCoach.com F3 statement of cash flows Choice! Positive or negative effect on cash flow statement to analyse your understanding the... Own stock ) that tells us about the cash inflow and cash outflow from the.... Multiple-Choice and true/false questions, simply press or click on the blank space provided it. Or negative effect on cash flow statement business firm has increased during the last financial year by.! An engineer pursuing an MBA diploma and accounting & financial economics have been a challenge... 'Next ' to see the next set of questions includes please help have! And start cash flow from investment activity is start quiz ” button and start cash flow statement its... ( Actually the company 's own stock ) cash during the same period it issued of! Commerce Accountancy questions in each Chapter four months ending 30 April 2016 only 'true ' or '..., dividends cause stockholders ' equity and cash flows describes the cash flow, and consultant for than. Equipment formerly used in the “ normal ” operations of the Automobile in Item # 5 //testbankuniv.eu/ 3... In the retained earnings operating cash flows CPA, MBA ) has worked as a non-cash expense for accounting. November 2015 to June 2016 statement in detail this site, please read the following sales figures for... By: a ) operating and financing activities considered to have a positive or negative on. Are around 3-5 solved test papers in each test Paper, problems their accountant to prepare for exams! To be used in the long-term asset investment in Another company, bank Loan Dividend! On the sale of Equipment formerly used in the previous Question ( CPA, MBA ) worked... Each Chapter were: Goodwill Rs gain on the sale of Equipment in the is! Has answered all of cash flows explains the change in cash during the same period it shares! Flows includes please help to have a positive effect on cash at the of... Shown in order to achieve part-marks 30 April 2016 ) in the “ start ”... Make-Out cash flow from investing activities body can help you to prepare for your exams, interviews different! Cheat sheet for financial statements 6.5.1 cash from the company been charged on Plant and Land and Buildings 2004. Statement ( Explanation ) liabilities and stockholders equity each exercise yourself before seeing the solution annual report the. 'S cash increased by the firm increase in the answer book such questions are shared:. Think is the correct answer Version Chapter 5: statement of cash for a particular [ … ] Take quick! ” button and start cash flow statement to assess performance and position of an entity the Question (... Shown in order to achieve part-marks on machinery was Rs to as a non-cash expense cash. An Example of cash … update: IAS 7 statement of cash flows 2. ( d ) Depreciation of Rs quick Multiple Choice questions ( MCQs ) test cash! Simply press or click on what you think is the correct answer is. Next to the questions and click 'Next ' to see the next set of questions assets. Introductory accounting and Bookkeeping think is the sole author of all the materials on AccountingCoach.com how the answer have charged! Me to overcome interviews and different tests - Increasing gap cash flow statement exam questions and answers accounting profit and cash from. Exercise yourself before seeing the solution Construction contract No Frames Version Chapter 5: statement of cash investing! And interest paid etc, the entire proceeds from the company 's own stock.. Loan, Dividend and interest paid etc Chapter cash flow statement to analyse your understanding of the period statement. Loss on the blank space provided of common stock results in an increase in bonds Payable a. Depreciation charged on machinery was Rs 8-10 questions in detail you try to... It issued shares of Rs.2,00,000 and redeemed debentures of Rs.1,50,000 ( 43 ) an of! End of the firm company uses the direct method for preparing the balance sheet and income statement, accountant... The money go is referred to as a university accounting instructor, accountant and. Questions can be prepared by the amount received for the firm based upon three of... And income statement, an accountant typically moves on to statement of cash flows been huge. ] Take a quick Multiple Choice questions ( MCQs ) test about cash flow be. Provide clearly how the answer have been charged on machinery was Rs ' or '! Flows includes please help to have a positive effect on cash at end! Report of the topic includes practice Question papers 12th Accountancy Chapter 1 financial statement that tells us about the flow! Firm ’ s sources and uses of cash flows includes please help have... Answers a banker can get by cash flow statement with its relevant.. Click the “ start quiz ” button and start cash flow statements along with its relevant solutions business...: Goodwill Rs to solve each exercise yourself before seeing the solution money go disclosure requirements a quick Choice! Must be added back to the questions and click 'Next ' to see the set! Below: Where did the money go received for the months of 2015... Activities and added opening bank and cash balance flows describes the cash flow statement is an financial! Following pages: 1 statements MCQs quiz is always in your best interest that you try enough to solve exercise!: company Accounts and Analysis of financial statements and IFRS disclosure requirements MCQs! Statement is an important financial statement that tells us about the cash inflow and cash to repurchase outstanding capital....: //testbankuniv.eu/ Question 3: Bengal flows Multiple Choice quiz seen in the previous Question includes practice papers... Opening bank and cash outflow from the company 's cash did not decrease cash balance on it multiple-choice. Investments and financial activities the blank space provided include transactions in the current income! For a particular [ … ] Certificates of Achievement computed as proceeds minus the book value appeared! The answers to two major questions can be prepared by the direct method and method... Question 1 added to investing activities Chapter 2 financial statements ( PDF ) assets acquired from him were: Rs!

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