Arrange As Appear In Cash Flow Statement-
(A) Investing activities
(B) Operating activities
(C) Financing Activities
(D) Cash and cash equivalents
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → (B), (A), (C), (D)
A cash flow statement first shows the cash from the three activities and then their effect on cash and cash equivalents:
(B) Operating activities — the main revenue-earning activities come first.
(A) Investing activities — buying and selling long-term assets and investments.
(C) Financing activities — raising and repaying capital and borrowings.
(D) Cash and cash equivalents — the net change from (A) + (B) + (C) is added to the opening balance to reach the closing cash and cash equivalents, so it comes last.
NCERT (2026-27 edition):
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