Cash Flow Statement as per AS 3 classifies activities into: MCQ with Answer and Explanation

Cash Flow Statement as per AS 3 classifies activities into:
A. Revenue and Capital
B. Current and Non-current
C. Operating, Investing, and Financing
D. Direct and Indirect
Answer: Option C
Solution (By JKSSB Mock Tests)
AS 3 requires classification into operating, investing, and financing activities.

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Practice More Accountancy and Book Keeping Questions

Question #1
A: The Going Concern concept justifies the charging of depreciation. R: Depreciation allocates the cost of an asset over its useful life. Choose the correct option.
A. A is false but R is true
B. A is true but R is false
C. Both A and R are true and R is the correct explanation of A
D. Both A and R are true but R is NOT the correct explanation of A

Correct Answer: Option C


Explanation:
The Going Concern concept assumes the business will continue indefinitely, which justifies capitalizing asset costs and depreciating them over their useful lives. R correctly explains the mechanism of depreciation.

Question #2
The 'Share Based Payments' (Ind AS 102) require equity-settled transactions to be measured at:
A. Market price on grant date only
B. Fair value of goods/services received, or if not reliably determinable, fair value of equity instruments granted
C. Nominal value
D. Intrinsic value

Correct Answer: Option B


Explanation:
Equity-settled share-based payments are measured at fair value.

Question #3
The 'Dispute Resolution Committee' (DRC) under Income Tax is meant for:
A. Foreign companies
B. Companies only
C. Small taxpayers with returned income up to ₹50 lakh and aggregate disputed demand ≤ ₹10 lakh
D. All taxpayers

Correct Answer: Option C


Explanation:
DRC provides an alternative dispute resolution mechanism for eligible small taxpayers.