Match List – I with List – II.
|
List - I |
List - II |
|
(A) Operating Activities |
(I) Purchase of shares |
|
(B) Investing Activities |
(II) Marketable securities |
|
(C) Financing Activities |
(III) Cash paid to suppliers |
|
(D) Cash and Cash Equivalents |
(IV) Redemption of debentures |
Choose the correct answer from the options given below :
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → (A)-(III), (B)-(I), (C)-(IV), (D)-(II)
(A) Operating Activities — this matches (III) Cash paid to suppliers. Paying suppliers for goods is part of the main revenue-producing activity.
(B) Investing Activities — this matches (I) Purchase of shares. Buying shares of other enterprises as investment is an investing outflow.
(C) Financing Activities — this matches (IV) Redemption of debentures. Repaying borrowed long-term funds is a financing outflow.
(D) Cash and Cash Equivalents — this matches (II) Marketable securities. Short-term, highly liquid investments are treated as cash equivalents.
NCERT (2026-27 edition):
NCERT (2026-27 edition):
NCERT (2026-27 edition):
NCERT (2026-27 edition): |
