Cash Flow Statement Concepts
Cash flow statement deals with flow of cash which includes cash and
Cash equivalents
financial
Cash inflow, cash outflow
Cash equivalent
Cash equivalents
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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
As per AS 3 (revised), cash fund includes cash, demand deposit with bank and______
A. Cash inflow, cash outflow
B. Cash equivalent
C. Cash equivalents
D. financial
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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