Matching Type MCQs of Cash Flow Statement class 12

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Looking for Matching Type MCQs of Cash flow statement for class 12 CBSE, ISC and for CUET Examinations.

Matching Type Multiple Choice Questions of Cash Flow Statement of Class 12 and CUET

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While preparing Cash Flow Statement, match the following activities:

Group AGroup B
1. Payment of cash for purchase of Debentures by a Financing Company(A) Financing Activity
2. Purchase of Goodwill(B) Investing Activity
3. Dividend paid by manufacturing company(C) Operating Activity

Select the correct answer using the codes given below:-

a) 1-C, 2-A, 3-B
b) 1-B, 2-A, 3-C
c) 1-A, 2-B, 3-C
d) 1-C, 2-B, 3-A

Ans – d)

In Cash Flow Statement, match the following activities:

Group AGroup B
1. Receipt of Dividend(A) Financing Activities
2. Purchase and Sale of Securities by a Finance Company(B) Investing Activities
3. Buy-back of own Shares(C) Operating Activities

Select the correct answer using the codes given below:

a) 1-B, 2-A, 3-C
b) 1-B, 2-C, 3-A
c) 1-A, 2-C, 3-B
d) 1-A, 2-B, 3-C

Ans – b)

Match the following:

i) Sale of goods on creditA) Inflow of Cash
ii) Cash received from royalty, fees, commissionB) Outflow of Cash
iii) Payment of wages, rent etc.C) No Flow of Cash
iv) Depreciation on fixed assets

Options

a) i-A, ii-B, iii-C
b) i-C, ii-A, iii-B, iv-C
c) i-B, ii-C, iii-A, iv-D
d) i-D, ii-A, iii-B, iv-C

Ans – b)

Match the following:

i) Sale of Marketable SecuritiesA) Inflow of Cash
ii) Profit on sale of Marketable SecuritiesB) Outflow of Cash
iii) Cash withdrawn from bankC) No Flow of Cash

Options

a) i-A, ii-B, iii-C
b) i-B, ii-A, iii-C
c) i-C, ii-C, iii-C
d) i-C, ii-B, iii-A

Ans – b)

Match the following:

i) Refund of TaxA) Inflow of Cash
ii) Increase in Provision of TaxB) Outflow of Cash
iii) Sale of Security by a Finance CompanyC) No Flow of Cash

Options

a) i-A, ii-C, iii-A
b) i-B, ii-A, iii-C
c) i-C, ii-B, iii-A
d) i-A, ii-C, iii-B

Ans – a)

Match the following:

i) Interest PaidA) Operating Activity
ii) Dividend PaidB) Investing Activity
iii) Interest ReceivedC) Financing Activity
iv) Dividend Received

Options

a) i-A, ii-B, iii-C, iv-C
b) i-C, ii-C, iii-B, iv-B
c) i-B, ii-A, iii-C, iv-A
d) i-C, ii-B, iii-A, iv-A

Ans – b)

Match the following in case of a financing company:

i) Interest PaidA) Operating Activity
ii) Dividend PaidB) Investing Activity
iii) Interest ReceivedC) Financing Activity
iv) Dividend Received

Options

a) i-A, ii-C, iii-A, iv-A
b) i-B, ii-A, iii-C, iv-C
c) i-C, ii-B, iii-A, iv-A

Ans – a)

Match the following:

i) Receipt of premium in case of an insurance companyA) Operating Activity
ii) Sale and purchase of security in case of an investment companyB) Investing Activity
iii) Sale and purchase of security in case of a manufcturing companyC) Financing Activity

Options

a) i-A, ii-A, iii-B
b) i-A, ii-B, iii-C
c) i-B, ii-A, iii-C
d) i-C, ii-B, iii-A

Ans – a)

Match the following:

i) Payment of cash to acquire Debentures by an Investing companyA) Financing Activity
ii) Purchase of GoodwillB) Investing Activity
iii) Dividend paid by manufacturing companyC) Operating Activity

Options:

a) i-C, ii-A, iii-B,
b) i-A, ii-C, iii-A,
c) i-B, ii-A, iii-C,
d) i-C, ii-B, iii-A,

Ans – d)

Match the following:

i) Sale of Marketable SecuritiesA) Operating Activity
ii) Buy-back of equity sharesB) Investing Activity
iii) Commission receivedC) Financing Activity
iv) Increase in Cash Creditd) Cash & Cash Equivalents

Options:

a) i-D, ii-C, iii-A, iv-C
b) i-A, ii-B, iii-C, iv-D
c) i-B, ii-A, iii-D, iv-C
d) i-C, ii-B, iii-C, iv-D

Ans – a)

Match the following:-

i) Land sold at profitA) Operating activity
ii) Depreciation on furnitureB) Investing Activity
iii) Acquisition of land by issue of debenturesC) Financing Activity
D) Not Shown in Cash flow statement

Options

a) i-B, ii-A, iii-D
b) i-A, ii-B, iii-C
c) i-C, ii-A, iii-B
d) i-D, ii-B, iii-A

Ans – a)

Match the following:

i) Conversion of Debentures into sharesA) Operating Activity
ii) Selling and Distribution ExpB) Investing Activity
iii) Income Tax PaidC) Financing Activity
D) Not shown in cash flow statement

Options

a) i-D, ii-A, iii-A
b) i-A, ii-B, iii-C,
c) i-B, ii-A, iii-D
d) i-C, ii-B, iii-A

Ans – a)

Match the following:

i) Cash paid against trade payablesA) Operating Activities
ii) Purchase of Marketable SecuritiesB) Investing Activities
iii) Sale patentsC) Financing Activities
iv) Income Tax refund receivedD) Cash & Cash Equivalents

Options

a) i-A, ii-D, iii-B, iv-A
b) i-B, ii-A, iii-C, iv-D
c) i-C, ii-B, iii-A, iv-D
d) i-B, ii-A, iii-D, iv-C

Ans – a)

Match the following:

i) Purchase of Securities (Non-Marketable)A) Operating Activities
ii) Sale of Machines by a dealer of MachinesB) Investing Activites
iii) Short-term Deposits in BankC) Financing Activities
iv) Rent received on property held as investmentD) Cash & Cash Equivalents

Options

a) i-B, ii-A, iii-D, iv-B
b) i-A, ii-B, iii-C, iv-D
c) i-C, ii-A, iii-B, iv-D
d) i-D, ii-B, iii-A, iv-C

Ans – a)

Match the following

i) Bank OverdraftA) Operating Activity
ii) Sale of fixed asset at profitB) Investing Activity
iii) Sale of fied asset at a lossC) Financing Activity
iv) Underwriting Commission paid

Options

a) i-A, ii-C, iii-B, iv-A
b) i-C, ii-B, iii-B, iv-C
c) i-A, ii-C, iii-B, iv-C
d) i-B, ii-A, iii-C, iv-A

Ans – b)

Match the following:

i) Purchase of Intangible assetsA) Operating Activities
ii) Debentures issued at discountB) Investing Activities
iii) Proposed Dividend of Current yearC) Financing Activities
D) Not shown in Cash Flow Statement

Options

a) i-B, ii-C, iii-D

a) i-B, ii-C, iii-D
b) i-A, ii-B, iii-C
c) i-B, ii-A, iii-D
d) i-D, ii-B, iii-C

Ans – a)

Match the following:

i) Proceeds from Public DepositsA) Operating Activities
ii) Securities Premium on issue of sharesB) Investing Activities
iii) Sale of investments at profitC) Financing Activities
iv) Profit on sale of marketable securities

Options

a) i-C, ii-C, iii-B, iv-A
b) i-A, ii-B, iii-C, iv-A
c) i-B, ii-A, iii-C, iv-C
d) i-A, ii-B, iii-C, iv-c

Ans – a)

Match the following:

i) Cash budget is prepared forA) Present period
ii) Cash flow statement is prepared forB) Past period
C) Future Period

Options

a) i-C, ii-B
b) i-A, ii-C
c) i-B, ii-A
d) i-A, ii-B

Ans – a)

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Anurag Pathak

Anurag Pathak is an academic teacher. He has been teaching Accountancy and Economics for CBSE students for the last 18 years. In his guidance, thousands of students have secured good marks in their board exams and legacy is still going on. You can subscribe his youtube channel and can download the Android & ios app for free lectures.

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