Target Exam

CUET

Subject

-- Accountancy Part B

Chapter

Cash Flow Statement

Question:

Which of following is not Cash Inflows from Investing Activities?

Options:

Cash receipt from disposal of fixed assets including intangibles

Interest received in cash from loans and advances

Dividend received from investments in other enterprises.

Cash proceeds from the sale of goods

Correct Answer:

Cash proceeds from the sale of goods

Explanation:

The correct answer is Option 4: Cash proceeds from the sale of goods

This represents revenue generated from the company's primary business operations (selling its products or services). Therefore, it is classified as a Cash Flow from Operating Activities.