Practicing Success

Target Exam

CUET

Subject

Accountancy

Chapter

Cash Flow Statement

Question:

Which figure tells the cash and cash equivalents at the end of the period while preparing the cash flow statement of the company?

Options:

Net increase in cash and cash equivalents

Net decrease in cash and cash equivalents

Cash and cash equivalents at the beginning of the period

Either option 1 or 2 + option 3

Correct Answer:

Either option 1 or 2 + option 3

Explanation:

(A) Cash flows from operating activities xxx
(B) Cash flows from investing activities xxx
(C) Cash flows from financing activities xxx
Net increase (decrease) in cash and cash equivalents (A + B + C)+ Cash and cash equivalents at the beginning  = Cash and cash equivalents at the end