Question : Debentures issued for consideration other than cash are not shown in the Cash Flow Statement because__________ is not received against the issue.
Option 1: Debentures
Option 2: Debentures suspense
Option 3: Cash flow from financing activities
Option 4: Cash
Correct Answer: Cash
Solution : Answer = Cash
Debentures issued for consideration other than cash are not shown in the Cash Flow statement because cash is not received against the issue. As per the principle of cash flow reporting, only cash transactions are included, and non-cash transactions such as issuance for consideration other than cash are excluded. Hence, the correct option is 4.
Question : Dividend received by other than financial enterprise is shown in the Cash Flow Statement under :
Option 1: Operating Activities
Option 2: Investing Activities
Option 3: Financing Activities
Option 4: General Activities
Question : The cash flow statement begins with :
Option 1: Cash Flow from Operating Activities
Option 2: Cash Flow from Financing Activities
Option 3: Cash Flow from Investing Activities
Option 4: None of the above
Question : Which of the following is not shown under Financing Activity?
Option 1: Interest paid
Option 2: Issued of equity shares
Option 3: Cash received against sale of goods
Option 4: Issue of Debentures
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