Description : Inflow of fund does not take place due to---------------- a) Funds from operation b) Increase in capital c) Increase in working capital d) Sale of fixed asset
Last Answer : b) Increase in capital
Description : Fund flow statement is accompanied by a schedule of----------------------------- a) Changes in working capital b) Flow of funds c) Increase in fund d) Decrease in fund
Last Answer : a) Changes in working capital
Description : Stock in the beginning results in----------- a) Application of funds b) Source of fund c) Inflow of fund d) None of these
Last Answer : a) Application of funds
Description : Net decrease in working capital results in --------------------of funds a) Source b) Application c) No change d) None of these
Last Answer : b) Application
Description : Net increase in working capital results in----------------of funds a) sources b) inflow c) no change d) application
Last Answer : d) application
Description : A statement depicting the reasons for the change in cash position from one period to another a) Fund flow statement b) Statement of uses and application of funds c) Cash flow statement d) Ratio analysis
Last Answer : a) Fund flow statement
Description : An essential tool of short term financial analysis a) Fund flow statement b) Statement of uses and application of funds c) Cash flow statement d) Ratio analysis
Last Answer : c) Cash flow statement
Description : Which of the following is an application of fund a) Sale of plant b) Issue of shares c) Purchase of funds d) Payment of creditors
Last Answer : c) Purchase of funds
Description : -------------------means transfer of economic value of firm from one asset or equity to another. a) Flow of funds b) Uses of fund c) Inflow of funds d) Application of funds
Last Answer : a) Flow of funds
Description : Fund flow refers to change in----- a) Working capital b) Fixed capital c) Current capital d) Increase in working capital
Last Answer : c) Current capital
Description : Gross profit are Rs.50,000 and expenses not result in the application of funds are Rs.10000 funds from operation will be a) Rs.60000 b) Rs.50000 c) Rs. 40000 d) Rs. 30000
Last Answer : a) Rs.60000
Description : ---------account is prepared to know funds from operation a) Profit & Loss appropriation account b) Profit and loss account c) Trading account d) Profit & Loss adjustment account
Last Answer : d) Profit & Loss adjustment account
Description : Salaries Rs.20000,depreciation for the period is Rs.30000 other operating expenses are Rs.9000, net loss for the period is Rs.5000 fund generated from operation is------------------ a) Rs.25000 b) Rs.15000 c) Rs.35000 d) Rs.14000
Last Answer : a) Rs.25000
Description : Asset sold on credit is---- of funds a) Application b) Uses c) Source d) Decrease
Last Answer : c) Source
Description : Salary outstanding is----- of funds a) Source b) Inflow c) Application d) No change
Last Answer : c) Application
Description : Stock at the end results in----------------------- a) Application of fund b) Source of fund c) Inflow of fund d) None of these
Last Answer : b) Source of fund
Description : Cash flow statement shows the causes for changes in__________ a) Cash balance b) Fund c) Working capital d) None of thes
Last Answer : b) Fund
Description : Flow of fund means change in ------------------- a) Working capital b) Gross capital c) Net capital d) Average capital
Last Answer : c) Net capital
Description : A transaction that doesn’t make any change in working capital position is --------- a) Inflow of fund b) Out flow of fund c) Non fund transaction d) Fund transaction
Last Answer : c) Non fund transaction
Description : In the fund flow statement, depreciation is---------------- a) Deducted from net profit b) Added to net profit c) Sources of working capital d) Ignored
Last Answer : b) Added to net profit
Description : Which of the following is not an inflow of cash a) Sale of fixed asset b) Issue of debentures for cash c) Funds from operation d) Acquisition of assets
Last Answer : d) Acquisition of assets
Description : To arrive at funds from operation ,non-cash expenses must be added to---------- a) Net profit b) Gross profit c) Operating profit d) None of these
Last Answer : a) Net profit
Description : Any gain on sale of non-current asset should be ----- from the net profit for determining funds from operation a) Deducted b) Added c) Increased d) None of these
Last Answer : a) Deducted
Description : Funds from operations are --------------of funds a) Application b) Uses c) Sources d) No change
Last Answer : c) Sources
Description : The ratio which shows the relationship between borrowed funds and owners capital is --------------- a) Proprietary ratio b) Debt equity ratio c) Capital gearing ratio d) Fixed asset ratio
Last Answer : b) Debt equity ratio
Description : Which of the following statements is not correct? A. For the purpose of Funds Flow Statement, the term 'fund ' generally refers to net working capital B. Funds flow is a wider concept than ... business D. The capitalisation of reserves by the issue of bonus shares also involves flow of funds
Last Answer : D. The capitalisation of reserves by the issue of bonus shares also involves flow of funds
Description : Depreciation is a source of fund------------------- a) Yes b) No c) Both yes or no d) None of these
Last Answer : a) Yes
Description : When one account is current and another a non-current It results in-------------------- a) Flow of fund b) Increase of fund c) Decrease of fund d) None of these
Last Answer : a) Flow of fund
Description : Current assets are Rs.6,00,000 current liabilities are Rs.3,00,000 the debtors realized Rs.40,000, the impact on net working capital would be------------------------- a) No change in working ... Decrease of working capital by Rs.80,000 c) Increase of working capital by Rs.40,000 d) None of these
Last Answer : a) No change in working capital
Description : Increase in current assets-------------working capital a) Increases b) Decreases c) Deducts d) Reduces
Last Answer : a) Increases
Description : Increases in current liabilities --------------working capital a) Increase b) Decreases c) Added d) None of these
Last Answer : b) Decreases
Description : Capital market deals with - (1) Short term fund (2) Long term fund (3) Cash (4) Both long and short term funds
Last Answer : (2) Long term fund Explanation: Capital markets are financial markets for the buying and selling of long-term debt or equity-backed securities. These markets channel the wealth of savers to those ... put it to long-term productive use, such as companies or governments making long-term investments.
Description : Capital market deals with (1) Short term fund (2) Long term fund (3) Cash (4) Both long and short term funds
Last Answer : Long term fund
Description : AS-3 is related to a) Cash flow statement b) Funds flow statement c) Balance sheet d) Income statements
Last Answer : a) Cash flow statement
Description : Goods purchased on credit-----------inflow of funds a) Does not result b) Does result c) Change d) None of these
Last Answer : a) Does not result
Description : Furniture sold for cash -----funds flow a) Increases b) Decreases c) Deducted d) None of these
Description : Increase in fixed asset due to purchase is– (A) Source of fund (B) Fund from operation (C) Use of fund (D) None of the above
Last Answer : Answer: Use of fund
Description : Following is the application of fund A. Decrease in balance of Fixed Asset B. Decrease in working capital C. Decrease in net profit D. Decrease in preliminary expenses
Last Answer : C. Decrease in net profit
Description : Any sum due to an employee out of provident fund is an example of : a) Unsecured creditors b) Preferential creditors c) Secured creditors d) Partly secured creditor
Last Answer : b) Preferential creditors
Description : Cash flow is a part of a) Fund flow b) Balance sheet c) Income statement d) Comparative statement
Last Answer : c) Income statement
Description : A statement prepared in the form of report a) Fund flow b) Cash flow c) Ratio d) Balance sheet
Last Answer : a) Fund flow
Description : Fund flow statement are very useful in planning intermediate and ----------- financing. a) Short term b) Long term c) Medium term d) None of these
Last Answer : a) Short term
Description : Which of the following does not affect the fund flow statement a) Issue of shares b) Borrowing c) Repayment of loan d) Payment to creditors
Last Answer : d) Payment to creditors
Description : Which of the following will affect the flow of fund a) a transaction affecting current and non-current accounts b) a transaction affecting both non-current accounts c) a transaction affecting both current accounts d) both a) and b)
Last Answer : a) a transaction affecting current and non-current accounts
Description : Income tax payable come under ------------------ a) Long term liability b) Long term fund c) Current liability d) Other liabilities
Last Answer : c) Current liability
Description : Proprietary ratio measures the relationship between share holder fund and ------------------ a) Total asset b) Fixed asset c) Current asset d) Fictious asset
Last Answer : a) Total asset
Description : Comparison and interpretation of ratio is known as --------------------- a) Fund flow analysis b) Cash flow analysis c) Ratio analysis d) Trend analysis
Last Answer : c) Ratio analysis
Description : The ratio that shows the relationship between fixed asset to share holders fund a) Fixed asset to net worth b) Fixed asset ratio c) Fixed assets turn over ratio d) Net worth ratio
Last Answer : a) Fixed asset to net worth
Description : The ratio which shows the relationship b/w share holder’s fund and total assets a) Debit equity ratio b) Proprietary ratio c) Solvency ratio d) Fixed asset
Last Answer : b) Proprietary ratio
Description : Yard stick which measures relationship between two variables a) Financial statements b) Ratio c) Fund Flow analysis d) Cash flow analysis
Last Answer : b) Ratio