Match List I with List II
| LIST I |
LIST II |
| A) Cash Equivalents | I) Interim Dividend paid |
| B) Financing Activities | II) Selling & Distribution expenses paid |
| C) Operating Activities | III) Marketable Securities |
| D) Investing Activities | IV) Dividend received on shares held as investment |
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → A-III, B-I, C-II, D-IV
(A) Cash equivalents — this matches (III) Marketable securities. Short-term marketable securities, readily turned into cash, are cash equivalents.
(B) Financing activities — this matches (I) Interim dividend paid. Any dividend paid, interim or final, is a financing outflow.
(C) Operating activities — this matches (II) Selling & Distribution expenses paid. These are payments of operating expenses.
(D) Investing activities — this matches (IV) Dividend received on shares held as investment. For a non-financial company, dividends received are an investing inflow.
NCERT (2026-27 edition): NCERT (2026-27 edition):
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