Question 1 :
The objective of Cash Flow Statement are:<br/>a. Analysis of cash position;<br/>b. Short-term cash planning;c. Evaluation of liquidity;<br/>d. Comparison of operating performance;

Question 6 :
Which of the following statement is false?<br/>a. Cash flow statement is helpful in the formation of policies.<br/>b. Cash flow statement is useful for external analysis.<br/>c. Cash flow statement is helpful in estimating future cash flow.<br/>

Question 7 :
Which of the following statement are false?<br>a. Old furniture written off doesn't affect cash flow.<br>b. Cash flow statement is a substitute for cash account.<br>c. Appropriation of retained earnings is not shown in cash flow statement.<br>d. Net cash flow during a period can never be negative.

Question 8 :
Which of the following are true or false?<br/>a) Purchase of fixed assets is a use of funds.<br/>b) For funds flow statement, provision for taxation will be treated as an item of internal source.<br/>

Question 10 :
While preparing a fund flow statement, attention is to be given to _______.

Question 11 :
The difference between cash flow statement and cash budget is/are __________________.

Question 15 :
Match the items of the following two lists and suggest the correct code:<table class="wysiwyg-table"><tbody><tr><td>List-I</td><td>List-II</td></tr><tr><td>(a) Pay-back Rate of Return</td><td>(i) Discounted Cash Flow Technique</td></tr><tr><td>(b) Internal Rate of Return</td><td>(ii) Compounded values of investments and returns</td></tr><tr><td>(c) Benefit Cost Ratio</td><td>(iii) Crude method for project evaluation</td></tr><tr><td>(d) Net Terminal Value Method</td><td>(iv) Varying sized projects evaluation</td></tr></tbody></table>

Question 17 :
Which of the following statement is true?<br>a. Cash flow reveals only the inflow of cash.<br>b. Cash flow reveals only the outflow of cash.<br>c. Cash flow is a substitute for income statement.<br>d. Cash flow statement is not a replacement of funds flow statement.

Question 18 :
Which of the following is not a cash outflow for the firm?

Question 21 :
Which of the following transactions will result into flow of cash ?<br>

Question 22 :
A building standing in the books at Rs. $40,000$ was sold for Rs. $52,000$. The profit on sale of building was transferred to profit &amp; loss account thus increasing the net profit to Rs. $1,80,000$. What is the fund from operation?

Question 23 :
In the case of financial enterprises, the cash flow resulting from interest and dividend received and interest paid should be classified as cash flow from _____________.

Question 24 :
The following is the position of current assets and current liabilities of XY Ltd.<br> 2014 2015<br>Debtors 20,000 25,000<br>Creditors 15,000 17,000<br>Bills Payable 18,000 20,000<br>Stock 16,000 26,000<br>Loss incurred during year was Rs.10,000. What is the amount of cash from operations?

Question 25 :
a) Funds flow statement and cash flow statement are one and the same.<br/>b) A cash flow statement can very well be equated with an 'Income statement'<br/>Of these statements :-&#160;

Question 26 :
Which of the following result from and increase or decrease of working capital?

Question 31 :
On an accounting statement of cash flows an &#34;increases(decrease) in cash and cash equivalent&#34; appears as ________________.

Question 33 :
Revenue from sale of goods manufactured is shown in the statement of profits and loss as ____________________.

Question 34 :
As per AS-3, Cash flow statement is mandatory for:<br>a. All enterprises.<br>b. Companies listed on stock exchange.<br>c. Companies with turnover of more than Rs. 50 crores.

Question 35 :
Cash Flow Management involves.<br>i) Lock-box system<br>ii) Marketable securities<br>iii) Playing the float<br>iv) Concentration Bank Account

Question 36 :
Cash payments for income taxes are included on the statement of cash flows as ______________.

Question 37 :
If there is no inflation during a period, then the money cashflow would be equal to&#160;_____________.

Question 38 :
Net profit during the year Rs$5,00,000$<br>Depreciation in the beginning Rs$1,50,000$<br>Depreciation at the end Rs$2,50,000$<br>What is the amount of funds from operation?<br>