Cash Flow Statement Concepts
As per AS 3 (revised), cash fund includes cash, demand deposit with bank and______
Cash inflow, cash outflow
Cash equivalent
Cash equivalents
financial
Cash equivalent
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Sale a fixed assets is ________A. Cash inflow
B. Non operating
C. listed
D. None Of the Above
Decrease in share capital is _________
A. Non operating
B. Cash inflow
C. listed
D. Cash outflow
SEBI guidelines recommend only ______ method for preparing cash flow statement
A. indirect
B. investing
C. Direct
D. listed
Cash flow statement deals with flow of cash which includes cash and
A. Cash equivalents
B. financial
C. Cash inflow, cash outflow
D. Cash equivalent
Cash flow statement shows cash ______ and ______ During a particular period
A. Cash equivalent
B. financial
C. Cash inflow, cash outflow
D. Cash equivalents
Cash flows are classified in to three i.e. operating activities, financing activities and ______ Activities
A. investing
B. Direct
C. listed
D. indirect
There are two methods for calculating cash flow from operations i.e. (i) Direct method (ii) ______ Method
A. investing
B. listed
C. indirect
D. Direct
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