Practicing Success

Target Exam

CUET

Subject

Accountancy

Chapter

Cash Flow Statement

Question:

Pick the odd one out in the cash flow statement.

Options:

Issue of shares in cash

Issue of debentures in cash

Proceeds from long-term loans

Cash received as royalty

Correct Answer:

Cash received as royalty

Explanation:

Cash received as royalty is an operating activity. All other transactions are related to financing activity of the company.