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Cash Flow Statement MCQs for Competitive Exams

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Cash Flow Statement MCQs for Competitive Exams

Practice with answers, explanations, and exam-focused revision notes.

76 MCQs Page 7

Topic Notes: Cash Flow Statement

These notes summarize the key preparation context before you attempt the MCQs. Review the topic focus, then practice the questions below with answers and explanations.

Quick Overview

Cash Flow Statement MCQs in Commerce are useful for candidates who need targeted practice for CSS, PMS, FPSC, PPSC, NTS, entry tests, and other competitive exams in Pakistan. This topic page is designed for quick revision, repeated practice, and exam-focused preparation.

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61
According to Accounting Standard-3, which categories must be presented separately in a cash flow statement?
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62
Calculate the free cash flow given an operating cash flow of Rs 12,000 and a gross fixed asset expenditure of Rs 5,000.
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63
Which of the following transactions are classified as cash flows from operating activities?
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64
Calculate the cash flow from operations given the following data: Profit for the year is Rs. 5,00,000. Adjustments include depreciation (Rs. 20,000), preliminary expenses written off (Rs. 10,000), transfer to general reserve (Rs. 14,000), and profit on sale of land (Rs. 6,000). Changes in working capital are: Debtors (30k to 24k), Creditors (20k to 30k), Stock (16k to 20k), and Prepaid expenses (8k to 12k).
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65
Which of the following transactions is classified as an investing activity in a cash flow statement?
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66
Which financial documents are utilized to prepare a cash flow statement?
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67
Which of the following transactions does not constitute a cash flow?
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68
A firm earned a net profit of Rs. 60,000 on sales of Rs. 1,20,000. If debtors were Rs. 40,000 at the start and Rs. 30,000 at the end, what was the cash flow from operations?
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69
How is the annual cash inflow typically calculated for financial analysis purposes?
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70
In the balance sheet, if preliminary expenses are reduced from Rs. 10,000 to Rs. 500, how should this reduction be treated?
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