Rearrange the following in correct sequence of cash flow statements.
A) Calculation of cash flow from investing activities
B) Opening balance of cash and cash equivalents
C) Calculation of cash flow from operating activities
D) Calculation of cash flow from financing activities
E) Closing balance of cash and cash equivalents
Choose the correct answer from the options given below-
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → C, A, D, B, E
A cash flow statement shows the three activities first (operating, investing, financing), giving the net change in cash; the opening balance is then added to reach the closing balance.
(C) Cash flow from operating activities
(A) Cash flow from investing activities
(D) Cash flow from financing activities
(B) Add: opening balance of cash and cash equivalents
(E) Closing balance of cash and cash equivalents
NCERT (2026-27 edition):
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