CBSE Class 12 Accountancy — Cash Flow Statement

(a) Purchase of marketable securities or short term investments are not considered for the preparation of cash flow statement because : (A) These are current assets (B) These constitute cash equivalents (C) These are intangible assets (D) These are tangible assets OR (b) Which of the following will not amount to cash outflow from operating activities ? (A) Purchase of marketable securities (B) Cash payment to suppliers of goods (C) Payment of employee benefit expenses (D) Payment of insurance premium

Statement - I : In case of non-financial enterprises, receipts of interest and dividend are classified as financing activities. Statement - II : In case of financial enterprises receipts of interest and dividend are classified as investing activities. Choose the correct option from the following :

For the year ended 31st March 2025, Sona Ltd. made a profit of Rs. 4,00,000 after charging depreciation of Rs. 75,000 on fixed assets and a transfer of Rs. 1,50,000 to general reserve. Goodwill written off during the year was Rs. 80,000. The company sold machinery of the book value of Rs. 90,000 at Rs. 95,000. During the year, trade receivables increased by Rs. 40,000 and trade payables increased by Rs. 30,000. Prepaid expenses increased by Rs. 2,000 and outstanding wages decreased by Rs. 20,000. Calculate cash flows from operating activities.