The order in which following items appear in the cash flow statement:
(A) Cash and cash equivalents at the end
(B) Cash and cash equivalents at the beginning
(C) Purchase of property
(D) Proceeds from Issuance of Bonds
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → (C), (D), (B), (A)
The order of items in a cash flow statement:
(C) Purchase of property — an outflow under cash flows from investing activities.
(D) Proceeds from Issuance of Bonds — an inflow under cash flows from financing activities.
(B) Cash and cash equivalents at the beginning — added to the net increase or decrease from the three activities.
(A) Cash and cash equivalents at the end — the closing figure, last line of the statement.
NCERT (2026-27 edition):
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